Search results for " tax"

Global Distribution and Evolution of Mycobacterium bovis Lineages

2020

Mycobacterium bovis is the main causative agent of zoonotic tuberculosis in humans and frequently devastates livestock and wildlife worldwide. Previous studies suggested the existence of genetic groups of M. bovis strains based on limited DNA markers (a.k.a. clonal complexes), and the evolution and ecology of this pathogen has been only marginally explored at the global level. We have screened over 2,600 publicly available M. bovis genomes and newly sequenced four wildlife M. bovis strains, gathering 1,969 genomes from 23 countries and at least 24 host species, including humans, to complete a phylogenomic analyses. We propose the existence of four distinct global lineages of M. bovis (Lb1, …

Decomposition of Microbial Necromass Is Divergent at the Individual Taxonomic Level in Soil

2021

The turnover of microbial biomass plays an important part in providing a significant source of carbon (C) to soil organic C. However, whether the decomposition of microbial necromass (non-living microbial biomass) in the soil varies at the individual taxa level remains largely unknown. To fill up these gaps, we compared the necromass decomposition of bacterial and archaeal taxa by separating live microbial biomass with 18O-stable isotope probing from dead microbial biomass in soil. Our results showed that most of the microbial necromass at the operational taxonomic unit level (88.51%), which mainly belong to Acidobacteria, Actinobacteria, Gemmatimonadetes, and Proteobacteria, decomposed sig…

Evasion of Tax on Interest Income in a Two-Country Model

2001

t We consider a model where agents can invest money at home and abroad. Their total income comprises interest income from these investments and labor income. Tax on interest income can be evaded — at the risk of being detected and fined. We analyze the optimal portfolio and tax evading decisions of agents with different incomes. In a second step, we scrutinize the optimal government policy. Using different instruments government tries to maximize total tax receipts and to prevent flight of capital as far as possible.

Penalties in the Theory of Equilibrium Tax Evasion: Solving King John’s Problem

2010

The authors characterize equilibria of an income reporting game with bounded returns and no commitment where detected tax evaders are charged the maximally feasible amount. Introducing partial commitment to punishment relief eliminates multiplicity of equilibria. The authors identify a unique limit equilibrium where the poorest citizens evade, intermediate citizens are honest, and the richest citizens are indifferent between evading and truth telling. For small tax rates and auditing cost, committing to a discretionary punishment relief scheme increases expected tax revenue.

Income Equality and Income Taxation

1994

In every society the distribution of income plays an essential role — not only for economists but also for social scientists and politicians. Most people agree that the laissez-faire allo-cation is not equitable but that some redistribution using taxes has to take place. Most of the literature has supposed that a Bergson- Samuelson social welfare function is the appropriate tool for capturing social values in such analyses. However, there are some objections against this approach. First, interpersonal comparability of the individual utilities is needed — an extremely strong and questionable claim. Second, most writers have worked with a concave transformation of individual cardinal utilitie…

On the Acceptability of the Ambient Tax Mechanism: An Experimental Investigation

2009

There is a common belief among nonpoint source pollution managers that ambient taxes are likely to raise acceptability problems. In this paper, we empirically assess the acceptability of ambient taxes. Concretely, we ask participants in an experiment to play the role of polluters who choose between (A) an ambient tax scheme and (B) an individual tax system (polluters are heterogeneous, with small, medium and large capacity polluters). In case (A), polluters' payoff depends on total emissions and on natural variability whereas in case (B) polluters earn a sure payoff. The sure payoff level reflects polluters' maximal profit under the individual tax system and ranges from 40% to 95% of pollut…

Tax burden borne by electricity and mining companies in Peru during 2010-2015 period

2018

O objetivo principal da pesquisa é quantificar a pressão fiscal suportada pelas empresas elétricas e de mineração que operam no Peru, no período 2010-2015, de tal forma que a existência de diferenças entre os dois setores econômicos analisados possa ser avaliada. Para este propósito, é apresentada uma descrição do setor elétrico e de mineração, bem como a evolução e influência que exercem sobre o crescimento econômico do Peru. Como elemento importante da investigação, foi realizada uma análise do arcabouço jurídico tributário que regula as atividades das empresas dos dois setores analisados, em especial, no tocante ao Imposto de Renda. O referencial teórico incorpora as principais referênci…

Mites of the genus Typhlodromus (Acari: Phytoseiidae) from Southern France: combined morphological and molecular approaches for species identification

2019

Mites of the family Phytoseiidae are important predators for biological control applications. They occur naturally in ecosystems but their overall distribution is not completely known. This study presents results of surveys carried out in the south of France. It proposes the use of a combination of morphological and molecular approaches for species diagnosis. Eighteen species of the genus Typhlodromus are reported from southern France, of which nine belong to Typhlodromus (Anthoseius) and nine to Typhlodromus (Typhlodromus). Eight of these species are new to the French fauna. The mitochondrial DNA CytB gene from 85 specimens (18 species) and the 12S rRNA gene from 30 specimens (9 species) w…

Effectiveness of "DNA BARCODING" approach for the molecular identification of the endangered Sicilian flora

2012

The Isoetes longissima complex (Isoetaceae) in Italy: observations on the morphology of spores and leaves, and taxonomic implications

2014

The morphological variability of the Isoetes longissima complex in Italy has been analyzed, on the basis of selected herbarium specimens. Observations were made on spore ornamentation and size, number of leaves per plant and maximum leaf length, velum extension and alae width in the basal portion of leaves. The first count of chromosome number on plants from Italy is also made. On the basis of our observations, the five taxa here considered are attributed to two taxa, treated at the species level as follows: I. longissima (incl. I. velata and I. velata [unranked] sicula), and I. tiguliana (incl. I. dubia). Italian distribution of these species is also given.