The Composition Effects of Tax-Based Consolidations on Income Inequality

Many advanced economies have recently embarked on fiscal austerity. As this has come at a time of high and rising income disparities, policy-makers have fretted about the inequality effects of fiscal consolidations. We shed new light on this issue by empirically investigating the (composition) effects of tax-based consolidations on income inequality, output and labour market conditions for a sample of 16 OECD countries over the period 1978-2012. We find that tax-based consolidations reduce income inequality, but at the cost of weaker economic activity. However, tax composition does matter. Indirect taxes reduce income inequality by more than direct taxes, possibly due to the operation of a positive labour supply channel. Higher indirect taxes increase the price of the consumption basket and create incentives for agents to increase their labour supply. We find this effect to be stronger for middle aged women. Looking at specific instruments, general consumption taxes and personal taxes are the most suited to reduce inequality while at the same time minimizing the equity-efficiency trade-off

Zero bias anomalies in point-contact characteristics of αt-(BEDT-TTF)2I3

The zero-bias anomaly in point-contact characteristics of the organic superconductor α-(BEDT-TTF)2I3 is investigated as a function of temperature and magnetic field. It is found that the zero-bias anomaly is insensitive to magnetic fields up to 5 T. In contrast, a structure at 5 meV, conventionally designated as the superconducting gap - but which is 4 times larger than the expected BCS gap - is strongly affected by magnetic fields above 1 T

First insights into structure-function relationships of alkylglycerol monooxygenase

Alkylglycerol monooxygenase is a tetrahydrobiopterin-dependent enzyme that cleaves the O-alkyl-bond of alkylglycerols. It is an exceptionally unstable, hydrophobic membrane protein which has never been purified in active form. Recently, we were able to identify the sequence of alkylglycerol monooxygenase. TMEM195, the gene coding for alkylglycerol monooxygenase, belongs to the fatty acid hydroxylases, a family of integral membrane enzymes which have an 8-histidine motif crucial for catalysis. Mutation of each of these residues resulted in a complete loss of activity. We now extended the mutational analysis to another 25 residues and identified three further residues conserved throughout all members of the fatty acid hydroxylases which are essential for alkylglycerol monooxygenase activity. Furthermore, mutation of a specific glutamate resulted in an 18-fold decreased affinity of the protein to tetrahydrobiopterin, strongly indicating a potential important role in cofactor interaction. A glutamate residue in a comparable amino acid surrounding had already been shown to be responsible for tetrahydrobiopterin binding in the aromatic amino acid hydroxylases. Ab initio modelling of the enzyme yielded a structural model for the central part of alkylglycerol monooxygenase where all essential residues identified by mutational analysis are in close spatial vicinity, thereby defining the potential catalytic site of this enzym

Herausforderungen an der Schnittstelle Schule - Beruf: Beiträge zur Fachtagung "Wege ebnen an der Schnittstelle Schule - Beruf. Wie gelingt ein erfolgreicher Übergang?" vom 18. September 2013 in Wien

Aus dem Vorwort: "... Ziel dieser Veranstaltung, die am 18. September 2013 in der Zentrale der OeAD GmbH in Wien stattfand, war es, Stärken und Schwächen im Übergangsmanagement in Österreich auszuloten und bisherige gute Ansätze (Good Practices) in diesem Kontext aufzuzeigen. Die Veranstaltung gab zahlreichen PraktikerInnen, WissenschafterInnen und Verantwortlichen aus der bildungs- wie arbeitsmarktpolitischen Praxis die Möglichkeit, den Diskurs zu diesem Thema fortzuführen, neue Beiträge zu liefern und politischen Verbesserungsbedarf zu formulieren. Der vorliegend AMS report enthält die erweiterten Versionen ausgewählter Vorträge, die anlässlich dieser Tagung gehalten wurden. Die Veranstalter der Tagung, die OeAD GmbH - Nationalagentur Lebenslanges Lernen, die Abt. Arbeitsmarktforschung und Berufsinformation des AMS Österreich sowie das sozialwissenschaftliche Forschungsinstitut abif - Analyse, Beratung und interdisziplinäre Forschung bedanken sich bei allen TeilnehmerInnen dieser rege besuchten Veranstaltung und wünschen allen LeserInnen dieses AMS reports eine aufschlussreiche und interessante Lektüre. ...

GSK3 Inhibits Macropinocytosis and Lysosomal Activity through the Wnt Destruction Complex Machinery

Summary: Canonical Wnt signaling is emerging as a major regulator of endocytosis. Here, we report that Wnt-induced macropinocytosis is regulated through glycogen synthase kinase 3 (GSK3) and the β-catenin destruction complex. We find that mutation of Axin1, a tumor suppressor and component of the destruction complex, results in the activation of macropinocytosis. Surprisingly, inhibition of GSK3 by lithium chloride (LiCl), CHIR99021, or dominant-negative GSK3 triggers macropinocytosis. GSK3 inhibition causes a rapid increase in acidic endolysosomes that is independent of new protein synthesis. GSK3 inhibition or Axin1 mutation increases lysosomal activity, which can be followed with tracers of active cathepsin D, β-glucosidase, and ovalbumin degradation. Microinjection of LiCl into the blastula cavity of Xenopus embryos causes a striking increase in dextran macropinocytosis. The effects of GSK3 inhibition on protein degradation in endolysosomes are blocked by the macropinocytosis inhibitors EIPA or IPA-3, suggesting that increases in membrane trafficking drive lysosomal activity