0000000000220530
AUTHOR
José R. García
Effective Tax rates and Fiscal Convergence in the OECD: 1965-2001
In this work we elaborate a data base that includes 21 OECD countries along the 1965-2001 period. It includes average effective tax rates on consumption, capital and labour, which are adequate to analyse macroeconomic effects of fiscal policy. Additionally, we make a description of the most important features of fiscal structures in OECD countries along the last decades. Thus, we find that the ratio of fiscal revenues to GDP has steadily increased in these countries, mainly due to the increase of taxation on labour earnings. This increase in fiscal revenues has gone together with a process of convergence across countries both in the level of fiscal revenues, as in labour and capital tax rat…
Selective photocatalytic oxidation of 5-hydroxymethylfurfural to 2,5-furandicarboxaldehyde by polymeric carbon nitride-hydrogen peroxide adduct
Abstract Polymeric carbon nitride-hydrogen peroxide adduct (PCN-H2O2) has been prepared, thoroughly characterised and its application for selective photocatalytic conversion of 5-hydroxymethylfurfural (HMF) to 2,5-furandicarboxaldehyde (FDC) in aqueous suspension has been studied. The PCN-H2O2 adduct is stable in aqueous suspension under UV and solar irradiation up to 100 °C. It is also stable up to 200 °C if heated in air, while at temperatures close to 300 °C its decomposition takes place. Based on the obtained characterisation data it has been proposed that H2O2 attaches to the non-polymerised carbon nitride species and to the heptazine nitrogen atoms, thus producing strong hydrogen bond…
Selective photocatalytic oxidation of 5-hydroxymethyl-2-furfural in aqueous suspension of polymeric carbon nitride and its adduct with H2O2 in a solar pilot plant
Abstract This work reports a study on the reactivity of polymeric carbon nitride (PCN) and PCN-H2O2 adduct samples for sunlight photocatalytic selective oxidation reactions. The characterization of these materials was reported in a previous paper where the reactivity towards the partial oxidation of 5-hydroxymethylfurfural (HMF) was studied by using two different laboratory scale photoreactors; one irradiated by UV lamps and the other one by natural sunlight. In the present study it has been confirmed the effectiveness of these C3N4 based materials for the selective partial oxidation of HMF to FDC (2,5-furandicarboxaldehyde) in aqueous medium in a pilot plant photoreactor irradiated by natu…
Selective photocatalytic oxidation of 5-hydroxymethyl-2-furfural to 2,5-furandicarboxyaldehyde in aqueous suspension of g-C3N4
Graphitic carbon nitride assisted partial photocatalytic oxidation of 5-hydroxymethyl-2-furfural (HMF) in aqueous medium was investigated. Different carbon nitride precursors were considered, being melamine the one yielding the most efficient photocatalyst. The obtained 30% selectivity of HMF oxidation to 2,5-furandicarboxaldehyde (FDC) is higher than those reported up to now. A further thermal exfoliation of the g-C3N4 samples showed under artificial light irradiation both an enhanced photocatalytic activity in conversion of HMF, and selectivity (ca. 42–45%) to FDC. The performance of the catalysts increased when the experiments were carried out under real outdoor illumination, reaching 50…
Selective photocatalytic oxidation of aromatic alcohols in water by using P-doped g-C3N4
A set of bare and P-doped graphitic carbon nitride (g-C3N4) photocatalysts has been prepared by thermal condensation of melamine, urea or thiourea. For the sake of comparison, a g-C3N4 sample obtained in the presence of cyanuric acid and thermally exfoliated C3N4 powders were also studied. The materials were physicochemically characterized and their photocatalytic activity was studied for the selective oxidation of benzyl alcohol (BA), 4-methoxy benzyl alcohol (4-MBA) and piperonyl alcohol (PA) in water suspension both under UV and visible light irradiation. The influence of the type and position of the substituents on conversion and selectivity to aldehyde was remarkable. The presence of P…