Distributive impacts of alternative tax structures. The case of Uruguay

This article considers the distributional impact of different changes in Uruguayan tax system, using a static micro-simulation framework based on the combination of data from household and expenditure surveys. On the indirect taxes side, we consider two alternatives that imply the same reduction in tax revenue: a general reduction of 2 points in the VAT basic rate, and a selective reduction in the VAT rate applied to specific goods that make up a large share of consumption of low income population. In relation to direct taxes, we consider the effects of increasing the upper limit of the tax free zone of the labor component of the dual income tax. We analyze separately the impact of each of these changes, and we also simulate a joint scenario including changes in direct and indirect taxes. Our results indicate that redistribution through the analyzed modifications in direct and indirect taxes in Uruguay is limited.Retail; fiscal redistribution, income inequality, taxes

Redistributive effects of indirect taxes: comparing arithmetical and behavioral simulations in Uruguay

In this brief paper we compare the redistributive effect of a VAT reform using an arithmetical and a behavioral microsimulation model. We analyze the effects of the elimination of the VAT for a basket of goods which is intensively consumed by the poorest population. Our microsimulations are based on data from the expenditure survey. The behavioral model uses the Quadratic Almost Ideal Demand System (QUAIDS) proposed by Banks et al (1997). Our results indicate that the change in the VAT implies a redistributive effect of small magnitude. The comparison of redistributive effects under the arithmetic and the behavioral simulation reveals that they are very similar.fiscal redistribution, income inequality, taxes

Transferencias del sector público a la infancia y vejez en Uruguay (1994-2006)

In this paper we analyze the allocation of public resources by age group, estimate the net public transfers and study their role in consumption financing, comparing 1994 and 2006 in Uruguay. We use the National Transfers Account system, specially built for measuring economic flows between age groups. The main conclusions are: i) net public transfers implied resource flows from middle aged people to children as well as to the elderly; ii) net flows to the elderly were larger than those to children; iii) this gap between the net transfers received by the elders and those received by the children decreased between 1994 and 2006 due to the increase of public education expenditure and the decrease of public pensions outlays.Intergenerational Transfers, Public Spending.

Flujos económicos entre edades: Uruguay 2006

The purpose of this work is to present an estimation of the economic flows between people of different ages in Uruguay for 2006. In any period coexist people of different generations living in different stages of the life cycle. People in the working age, generate resources that serve not only for their support but for the generations that are not in the working age, specifically children, youth and older adults. In order to measure this economic resources reallocation between ages we estimate the NTA (National Transfer Accounts) Account System. In general the methodology to analyze these flows consists in the estimation of the mean value per age of each account (public and private consumption, labor income, taxes, public and private transfers, asset based reallocations), so that the aggregate values are consistent with the macroeconomic information, particularly with the National Accounts System. The results for Uruguay indicate that in 2006 consumption is higher than labor income for people under 24 and for those over 61 years old. Children and the young finance their consumption essentially through public and private transfers, while the older adults finance their consumption through income derived from assets and public transfers.intergenerational transfers, generational accounts

Transport Infrastructure and Regional Convergence: a Spatial Panel Data Approach

This article examines the contribution of transport infrastructure to the regional convergence in Spain for the period 1980-2008. Spatial econometric techniques are employed to decompose the direct, indirect and total effects of roads, railways, ports and airports. In addition, the analysis is complemented by estimating the determinants of the regional allocation of transport investments. Evidence confirms the presence of absolute and conditional convergence. However, only roads appear to have an impact on this convergence process. It is also understood that the main driver of transport investments has been the equalization of the infrastructure endowment between the different Spanish regions. The reduction of inequalities between regions in terms of road provision could explain the positive contribution of roads to the process of regional convergence in Spain

Residual bilinearization combined with kernel-unfolded partial least-squares: A new technique for processing non-linear second-order data achieving the second-order advantage

A new second-order multivariate calibration model is presented which allows one to process matrix data showing a non-linear relationship between signal and concentration, and achieving the important second-order advantage. The latter property permits analyte quantitation even in the presence of unexpected sample components, i.e., those not present in the calibration set. The model is based on a combination of residual bilinearization, which provides the second-order advantage, and kernel partial least-squares of unfolded data, a flexible non-linear version of partial least-squares. The latter one involves projection of the measured data onto a non-linear space, which in the present case consists of a set of Gaussian radial basis functions. Simulations concerning two ideal systems are analyzed: one where the signal-concentration relation is quadratic with positive deviations from linearity, and another one where it is sigmoidal. The results are favorably compared with those provided by several artificial neural network approaches. Two experimental systems are also studied, involving the analysis of: 1) the lipid degradation product malondialdehyde in olive oil samples, where the background oil provides a strong interferent signal, and 2) the antibiotic amoxicillin in the presence of the anti-inflammatory salicylate as interferent. The results for these experimental cases are also encouraging.Fil: Garcia Reiriz, Alejandro Gabriel. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Instituto de Química Rosario. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Instituto de Química Rosario; Argentina. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Departamento de Química Analítica; ArgentinaFil: Damiani, Patricia Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Instituto de Química Rosario. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Instituto de Química Rosario; Argentina. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Departamento de Química Analítica; ArgentinaFil: Olivieri, Alejandro Cesar. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Instituto de Química Rosario. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Instituto de Química Rosario; Argentina. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Departamento de Química Analítica; Argentin

Indole-3-acetic acid attenuates the fungal lesions in infected potato tubers

In this report, we demonstrated that potato tubers pre-treated with 100 μM of indole-3-acetic acid (IAA) and then inoculated with Fusarium solani f. sp. eumartii (F. eumartii) showed a decrease in the fungal lesion compared with non-IAA pre-treated and inoculated tubers. Consequently, we tested the addition of different concentrations of IAA on the fungal growth and on the proteolytic activity when the fungus was grown in liquid culture medium. Fungal growth did not change under different phytohormone concentrations, but the activity of Fusarium extracellular serine protease (FESP) clearly decreased. The inhibition of FESP activity by IAA was dose dependent. Moreover, FESP as well as others extracellular pectinolytic activities detected in IAA pre-treated and inoculated tubers decreased compared with controls. In addition, the ability of IAA production by F. eumartii was tested, and the role of IAA on potato-F. eumartii interaction is discussed.Fil: Terrile, Maria Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones Biológicas. Universidad Nacional de Mar del Plata. Facultad de Ciencias Exactas y Naturales. Instituto de Investigaciones Biológicas; ArgentinaFil: Olivieri, Florencia Pia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones Biológicas. Universidad Nacional de Mar del Plata. Facultad de Ciencias Exactas y Naturales. Instituto de Investigaciones Biológicas; ArgentinaFil: Bottini, Ambrosio Ruben. Universidad Nacional de Cuyo. Facultad de Ciencias Agrarias. Departamento de Economía, Política y Administración Rural.; ArgentinaFil: Casalongue, Claudia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones Biológicas. Universidad Nacional de Mar del Plata. Facultad de Ciencias Exactas y Naturales. Instituto de Investigaciones Biológicas; Argentin

Scope of partial least-squares regression applied to the enantiomeric composition determination of ketoprofen from strongly overlapped chromatographic profiles

Valuable quantitative information could be obtained from strongly overlapped chromatographic profiles of two enantiomers by using proper chemometric methods. Complete separation profiles where the peaks are fully resolved are difficult to achieve in chiral separation methods, and this becomes a particularly severe problem in case that the analyst need to measure the chiral purity, i.e., when one of the enantiomers is present in the sample in very low concentrations. In this report, we explore the scope of a multivariate chemometric technique based on unfolded partial least-squares regression, as a mathematical tool to solve this quite frequent difficulty. This technique was applied to obtain quantitative results from partially overlapped chromatographic profiles of R- and S-ketoprofen, with different values of enantioresolution factors (from 0.81 down to less than 0.2 resolution units), and also at several different S:R enantiomeric ratios. Enantiomeric purity below 1% was determined with excellent precision even from almost completely overlapped signals. All these assays were tested on the most demanding condition, i.e., when the minor peak elutes immediately after the main peak. The results were validated using univariate calibration of completely resolved profiles and the method applied to the determination of enantiomeric purity of commercial pharmaceuticals.Laboratorio de Investigación y Desarrollo de Métodos Analíticos (LIDMA

Organizational learning of controllers and controlled agencies : innovations and challenges in promoting accountability in the recent brazilian democracy.

This paper analyzes a case of organizational learning in the Ministry of Social Development and Fight against Hunger. This organizational learning process was generated from demands that were external to the organization and it was pos-sible thanks to the way in which Ministry’s departments interacted with the governmental internal control agency (Of-fice of the Comptroller General), and thanks to the Ministry’s specific conditions, both organizational and contingent. This paper demonstrates that build ing dialogue in the pro cess of auditing an d inspection led to improvement in the co n-trol process and also in public policy management. Both the Office of the Comptroller General and the Ministry of So-cial Development underwent learning processes. Office’s analysts needed to learn the working and implementation logic of a new policy in social development area (the Unified Social Welfare System), and the Ministry employees needed to produce rules and administrative procedures to support the inspection, as well as review con cepts and proce-dures involved in Ministry’s relationship with municipalities