Inter-jurisdictional fiscal competition: a review of the literature and policy recommendations

This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others (Brueckner, 1999); and/or for business. We address the vast literature on welfare gains or losses of these types of competition. Then, we discuss the empirical evidence, focusing on estimates of the sensitiveness of production factors to tax differentials and on the importance of the strategic interdependence among jurisdictions. We combine econometric studies with some case studies. Last we discuss the design of mechanisms to cope with fiscal competition, especially under a more global environment where factors become more mobile.

Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.

Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil

Este estudo verifica a relação entre book-tax differences (BTD) e gerenciamento de resultado em companhias listadas na BM&FBovespa no período de 2005 a 2009. Metodologicamente, foram empregadas duas abordagens: (i) distribuição de frequências e (ii) accruals discricionários - Modelo Jones Modificado. Os achados indicam uma relação diretamente proporcional entre a BTD e os accruals discricionários. Foram identificadas evidências de que as entidades preponderantemente gerenciam seus resultados na mesma direção do sinal observado da BTD, além de buscarem apresentar o montante de BTD em nível e em variação em torno do ponto zero e desta forma evitar sinalizar baixa qualidade do lucro. Adicionalmente, foram encontradas evidências de que o tamanho da firma e a adoção do regime tributário de transição estão relacionados de forma inversamente proporcional ao nível dos accruals discricionários.

TOXOCARIASIS: SEROLOGICAL DIAGNOSIS BY INDIRECT ANTIBODY COMPETITION ELISA

Toxocariasis is caused by infection of man by Toxocara canis and Toxocara cati larvae, the common roundworm of dogs and cats. Because larvae are difficult to detect in tissues, diagnosis is mostly based on serology. Non specific reactions are observed mainly due to cross-reactivity with Ascaris sp antigens. This investigation aimed at developing and evaluating an indirect antibody competition ELISA (IACE) employing a specific rabbit IgG anti-Toxocara canis excretory-secretory antigens as the competition antibody, in order to improve indirect ELISA specificity performed for toxocariasis diagnosis. For that, the rabbit IgG was previously absorbed by Ascaris suum adult antigens. Sensitivity and specificity of IACE were first evaluated in 28 serum samples of mice experimentally infected with T. canis embryonated eggs. Adopting cut-off value established in this population before infection, sensitivity and specificity were 100% after 20 days post-inoculation. For human population IACE was evaluated using sera from 440 patients with clinical signs of toxocariasis and the cut-off value was established with 60 serum samples from apparently healthy individuals. Using as reference test the indirect ELISA performed by Adolfo Lutz Institute, sensitivity was 60.2%, specificity was 98% and concordance was 77.3%. Repeatability of IACE was evaluated by the inter-reactions variation coefficient (2.4%).

Ecological competition and the incidence of Acinetobacter baumannii bloodstream infections in a teaching hospital in Southeastern Brazil

IntroductionRecently, pathogen ecology has been recognized as an important epidemiological determinant of healthcare-associated infections (HAIs). Acinetobacter baumannii is one of the most important agents known to cause HAIs. It is widespread in healthcare settings and exhibits seasonal variations in incidence. Little is known about the impact of competition with other hospital pathogens on the incidence of A. baumannii infection.MethodsWe conducted an ecological study, enrolling patients who presented with healthcare-associated bloodstream infections (HA-BSIs) from 2005 to 2010 at a 450-bed teaching hospital in Brazil. HA-BSIs were said to be present when bacteria or fungi were recovered from blood cultures collected at least three days after admission. Monthly incidence rates were calculated for all HA-BSIs (overall or caused by specific pathogens or groups of pathogens). Multivariate Poisson regression models were used to identify the impacts of the incidence of several pathogens on the incidence of A. baumannii.ResultsThe overall incidence rate of HA-BSI caused by A. baumannii was 2.5 per 10,000 patient-days. In the multivariate analysis, the incidence of HA-BSI caused by A. baumanniiwas negatively associated with the incidence rates of HA-BSI due to Staphylococcus aureus (rate ratio [RR]=0.88; 95% confidence interval [CI]=0.80-0.97), Enterobacter spp. (RR=0.84; 95%CI=0.74-0.94) and a pool of less common gram-negative pathogens.ConclusionsOur results suggest that competition between pathogens influences the etiology of HA-BSIs. It would be beneficial to take these findings into account in infection control policies.

Ripening of mango fruits. Competition of methods

Mangoes, cv. Imperial, were exposed, in post harvest, to the following methods of ripening: 1) sawdust burning; 2) alcohol vaporization; 3) calcium carbide (acetylene), 4) vapour of ethylene; and, 5) immersion in ethefon. All methods resulted in acceleration of ripening, when compared to controls. Calcium carbide, ethelene and ethefon were the best, methods. Alcohol vaporization also showed good results sawdust burning method showing low efficiency.

Effects of growth regulators on productivity of soybean (Glycine max cv. Davis) under competition

The effects of growth substances on productivity of 'Davis' soybean maintained under competition was investigated. Before the flowering, Agrostemmin (1 g/10 ml/3 1), gibberellic acid (GA) 100 ppm, and (2-chloroethyl) trimethylammonium chloride (CCC) 2,000 ppm were applied. At the flower anthesis, 2,3,5-triiodobenzoic acid (TIBA) 20 ppm was applied. Other two applications with TIBA, with intervals of four days, were realized. The growth regulators did not affect the productivity of 'Davis' soybean maintened under competition. The competition among plants did not affect the stem dry weight and number of pods, and seeds. The competition reduced weight of pods without seeds, seed weight, and weight of 100 seeds.

Effects of intraspecific competition and food deprivation on the immature phase of Ascia monuste orseis (Lepidoptera, Pieridae)

The effect of intraspecific competition for food on larvae and of food deprivation for 24 h on 2nd and 4th instars of Ascia monuste orseis (Godart, 1819) was investigated. Intraspecific competition for food during the immature phase leads to long pupation time, high larval mortality, reduced adult weight, and reduced number of eggs per female. In food deprivation experiments, the major differences in A. monuste orseis performance were long pupation time in the group that was deprived during the 2nd instar; and a negative effect on reproduction in the group that was deprived during the 4th instar, with reduced adult weight. Both food deprived periods tested are critical, and deprivation during the 2nd instar seems to have an effect as drastic as during the 4th instar because it directly affects larvae survival. Immatures can resist food deprivation for 24 h during the 2nd and 4th instars (low mortality), have a compensatory behaviour (high ingestion and biomass gain) during the 5th instar, and do not demonstrate cannibalistic behaviour during food deprivation.

Interespecific competition between Peckia chrysostoma and Adiscochaeta ingens (Diptera: Sarcophagidae) larvae reared in laboratory

Groups of 10 and 20 first instar larvae of Peckia chrysostoma (Wiedemann, 1830) were combined in a proteic source media with groups of the same number of first instar larvae of Adiscochaeta ingens (Walker, 1849) under the environmental conditions of Rio de Janeiro, RJ, Brasil. P. chrysostoma and A. ingens obtained average competitive potentials of 94.0 ± 2.0% and 31.0 ± 5.0% respectively. In the second experiment, larvae of P. chrysostoma were introduced approximately 15 hr after the introduction of A. ingens larvae (whose majority had already passed to the second instar) in the media. The corresponding average competitive potential of P. chrysostoma (82.0 ± 2.0%) was decreased when compared to the first experiment, but still greater than that of A. ingens (64.5 ± 9.5%). The competitive potential of A. ingens, however, increased significatively, demonstrating the influence of its previous colonization in the media for achieving a higher viability. In both experiments the competitive potential of P. chrysostoma was greater and similar to observations cited in the literature. Control-groups of each species were observed, individually, for the comparison. The mean value obtained for P. chrysostoma was 94.0 ± 3.7% (0.0% [experiment 1] and only 12.8% [experiment 2] greater than the average competitive factor). For A. ingens the average was 86.0 ± 7.3% (64.0% [experiment 1] and 25.0% [experiment 2] greater than average competitive factor).

Current advances on the study of snail-snail interactions, with special emphasis on competition process

Field work research on population dynamic of snails from the regions of Belo Horizonte and Lagoa Santa give much information about interactions among two or more species of mollusks: Pomacea haustrum, Biomphalaria glabrata, B. tenagophila, B. straminea and Melanoides tuberculata. Data ranging from two years to several decades ago suggest that the Pampulha reservoir is like a cemetery of B. glabrata and B. straminea, species that coexist for more than 14 years in a small part of a stream, whereas only B. glabrata lives in all the streams of the basin. In the last ten to twenty years B. tenagophila has coexisted with P. haustrum and M. tuberculata in the Serra Verde ponds and in the Pampulha dam. However these species have not settled in any of the brooks, except temporarily. The data suggest that the kind of biotope and the habitat conditions are decisive factors for the permanence of each species in its preferencial biotope. B. glabrata, natural from streams and riverheads, quickly disappears from the reservoirs and ponds where it coexists with other species for a short time, independently of the competitive process. Competition needs to be better studied, since in Central America and Caribean islands this kind of study has favored the biological control of planorbid species.

Apparent competition through facilitation between Melanoides tuberculata and Biomphalaria glabrata and the control of schistosomiasis

Interactions between two species that result in reduced growth rates for both and extinction of one of the species are generally considered cases of asymmetric interspecific competition. Exploitative or interference competition is the usual mechanism invoked. Here we describe another mechanism producing the same result, named apparent competition through facilitation (ACF), observed between Melanoides tuberculata and Biomphalaria glabrata populations. The superior competitor actually gives some benefit to the other species, whose population becomes unstable with progressively increasing oscillations, leading to extinction. A model of ACF using difference equations suggests initial dynamics distinct from traditional interspecific competition. The dynamics of two freshwater snails in the field and in laboratory experiments suggest ACF, and these relations should be considered in studies of schistosomiasis control. ACF could occur in natural populations, but might have gone undetected because the final result is similar to traditional interspecific competition.

Lack of tax diversity for tropical spastic paraparesis/human T-cell lymphotropic virus type 1 (HTLV-I) associated myelopathy development in HTLV-I-infected subjects in São Paulo, Brazil

The product of human T-cell lymphotropic virus type 1 (HTLV-1) tax gene has a transactivating effect of the viral and cellular gene expression. Genetic variations in this gene have been correlated with differences in clinical outcomes. Based upon its diversity, two closely related substrains, namely tax A and tax B, have been described. The tax A substrain has been found at a higher frequency among human T-cell leukemia virus type 1 (TSP/HAM) patients than among healthy HTLV-I-infected asymptomatic subjects in Japan. In this study, we determined the distribution of tax substrains in HTLV-I-infected subjects in the city of São Paulo, Brazil. Using the ACCII restriction enzyme site, we detected only tax A substrain from 48 TSP/HAM patients and 28 healthy HTLV-I carriers. The sequenced tax genes from nine TSP/HAM patients and five asymptomatic HTLV-I carriers showed a similar pattern of mutation, which characterizes tax A. Our results indicate that HTLV-I tax subtypes have no significant influences on TSP/HAM disease progression. Furthermore, monophyletic introduction of HTLV-I to Brazil probably occurred during the African slave trade many years ago.

Early selection in open-pollinated Eucalyptus families based on competition covariates

The objetive of this work was to evaluate the influence of intergenotypic competition in open-pollinated families of Eucalyptus and its effects on early selection efficiency. Two experiments were carried out, in which the timber volume was evaluated at three ages, in a randomized complete block design. Data from the three years of evaluation (experiment 1, at 2, 4, and 7 years; and experiment 2, at 2, 5, and 7 years) were analyzed using mixed models. The following were estimated: variance components, genetic parameters, selection gains, effective number, early selection efficiency, selection gain per unit time, and coincidence of selection with and without the use of competition covariates. Competition effect was nonsignificant for ages under three years, and adjustment using competition covariates was unnecessary. Early selection for families is effective; families that have a late growth spurt are more vulnerable to competition, which markedly impairs ranking at the end of the cycle. Early selection is efficient according to all adopted criteria, and the age of around three years is the most recommended, given the high efficiency and accuracy rate in the indication of trees and families. The addition of competition covariates at the end of the cycle improves early selection efficiency for almost all studied criteria.

Biomass of tree species as a response to planting density and interspecific competition

Planting trees is an important way to promote the recovery of degraded areas in the Caatinga region. Experiments (E1, E2, and E3) were conducted in a randomized blocks design, with three, three, and five replicates, respectively. The objectives were to evaluate biomass of the shoots of: a) gliricidia (G) and sabiá (S), as a response to planting density; b) G, S, and neem (N) in competition; c) G, and S in agroforestry. E1 was conducted in split-plots, and planting densities (400, 600, 800, 1000, and 1200 plants ha-1) as subplots. E2 consisted of a factorial comprising the following plots: GGG, NGN, SGS, NNN, GNG, SNS, SSS, GSG, NSN (each letter represents a row of plants). E3 was conducted with G and S in agroforestry experiment. The trees were harvested after 54, 42, and 27 months old, in E1, E2 and E3, respectively. In E1, G presented higher green biomass of the stems and leaf at smaller densities than S, but lower green biomass of branches at most densities. The species did not differ for mean stem dry biomass and leaf dry biomass, but G showed higher branch dry biomass at most densities. Higher planting densities increased green and dry biomass of stems, branches, and leaves in S, but decreased those characteristics in G, with the exception of leaf dry mass, which was not influenced by density. In E2, the behavior of each species was identical in plots containing the same or different species. Griricidia showed the highest green biomass of stems and branches, and the highest values for geren biomass of the leaf were observed for gliricidia and neem. The highest stem, branch, and leaf dry biomass values were obtained for G, S, and N, respectively. In E3, G was superior for stem and leaf green biomass, and for stem and branch dry biomass. There were no differences between species for the other biomass values.