Three Essays on Taxation, Growth and Consumption

The purpose of this dissertation is to examine three distributional issues in macroeconomics. First I explore the effects fiscal federalism on economic growth across regions in China. Using the comprehensive official data set of China for 31 regions from 1952 until 1999, I investigate a number of indicators used by the literature to measure federalism and find robust support for only one such measure: the ratio of local total revenue to local tax revenue. Using a difference-in-difference approach and exploiting the two-year gap in the implementation of a tax reform across different regions of China, I also identify a positive relationship between fiscal federalism and regional economic growth. The second paper hypothesizes that an inequitable distribution of income negatively affects the rule of law in resource-rich economies and provides robust evidence in support of this hypothesis. By investigating a data set that contains 193 countries and using econometric methodologies such as the fixed effects estimator and the generalized method of moments estimator, I find that resource-abundance improves the quality of institutions, as long as income and wealth disparity remains below a certain threshold. When inequality moves beyond this threshold, the positive effects of the resource-abundance level on institutions diminish quickly and turn negative eventually. This paper, thus, provides robust evidence about the endogeneity of institutions and the role income and wealth inequality plays in the determination of long-run growth rates. The third paper sets up a dynamic general equilibrium model with heterogeneous agents to investigate the causal channels which run from a concern for international status to long-run economic growth. The simulation results show that the initial distribution of income and wealth play an important role in whether agents gain or lose from globalization.

(Table 1) Radiolarian accumulation rates and geochemistry of ODP Site 184-1143

Late Miocene-Recent micropaleontological and geochemical records from Ocean Drilling Program (ODP) Site 1143 in the southern South China Sea (SCS) indicate that increase and decrease in abundance of siliceous plankton may be controlled mainly by the input of nutrients derived from land and provided by upwelling. A high export production event - a "biogenic bloom" event - occurred in the southern SCS between 12 and 6 Ma. During this period, high ratios of smectite/(illite + chlorite), smectite/quartz and Al/K indicate a high weathering intensity of the Asian continent, possibly due to the intensification of the East Asian Summer Monsoon (EASM), which may have increased the net flux of nutrients to the ocean, both directly through terrestrial input and indirectly through upwelling activity. A drop in Ba/Ti, Al/Ti and Ca/Ti values around 6 Ma may indicate a lowering of productivity, possibly due to the large consumption of sea surface nutrients by the "biogenic bloom". Alternatively, it may indicate a shift in terrigenous input source area. At about 5.4 Ma, a decrease in weathering intensity, as indicated by a sudden decrease in the values of smectite/(illite + chlorite), smectite/quartz and Al/K, might have led to a sudden decrease of terrestrial nutrient input to the SCS. We suggest that the biogenic bloom ended when nutrients in surface waters were exhausted, because of a decrease in supply as well as a decrease in upwelling intensity due to weakening of the EASM. As a result, radiolarians were absent in the studied area between ~6 and 3.2 Ma. At ~3.2 Ma, radiolarians began to recover, possibly because the start of Northern Hemispheric glaciation and the rapid uplift of the Tibet Plateau led to intensification of the East Asian monsoon. After the Mid-Pleistocene Climate Transition at 0.9 Ma, the abundance and mass accumulation rates of radiolarians increased, probably as a result of increased upwelling activity driven by the increasing intensity of the summer monsoon.

Nutrient availability affects the response of the calcifying chlorophyte Halimeda opuntia (L.) J.V. Lamouroux to low pH

Atmospheric carbon dioxide emissions cause a decrease in the pH and aragonite saturation state of surface ocean water. As a result, calcifying organisms are expected to suffer under future ocean conditions, but their physiological responses may depend on their nutrient status. Because many coral reefs experience high inorganic nutrient loads or seasonal changes in nutrient availability, reef organisms in localized areas will have to cope with elevated carbon dioxide and changes in inorganic nutrients. Halimeda opuntia is a dominant calcifying primary producer on coral reefs that contributes to coral reef accretion. Therefore, we investigated the carbon and nutrient balance of H. opuntia exposed to elevated carbon dioxide and inorganic nutrients. We measured tissue nitrogen, phosphorus and carbon content as well as the activity of enzymes involved in inorganic carbon uptake and nitrogen assimilation (external carbonic anhydrase and nitrate reductase, respectively). Inorganic carbon content was lower in algae exposed to high CO2, but calcification rates were not significantly affected by CO2 or inorganic nutrients. Organic carbon was positively correlated to external carbonic anhydrase activity, while inorganic carbon showed the opposite correlation. Carbon dioxide had a significant effect on tissue nitrogen and organic carbon content, while inorganic nutrients affected tissue phosphorus and N:P ratios. Nitrate reductase activity was highest in algae grown under elevated CO2 and inorganic nutrient conditions and lowest when phosphate was limiting. In general, we found that enzymatic responses were strongly influenced by nutrient availability, indicating its important role in dictating the local responses of the calcifying primary producer H. opuntia to ocean acidification.

Micropaleontological investigation of sediment core Kronsmoor

Benthic foraminiferal and calcareous nannofossil assemblages, as well as stable isotope data from the Campanian/Maastrichtian boundary interval (~71.4 to ~70.7 Ma) of the Kronsmoor section (North German Basin), were investigated in order to characterize changes in surface-water productivity and oxygen content at the seafloor and their link to climatic and paleoceanographic changes. A nutrient index based on calcareous nannofossils is derived for the high-latitude, epicontinental North German Basin, reflecting changes in surface-water productivity. Oxygen isotopes of well-preserved planktic foraminiferal specimens of Heterohelix globulosa reflect warmer surface-water temperatures in the lower part of the studied succession and a cooling of up to 2°C (0.5 per mil) in the upper part (after 71.1 Ma). For the lower and warmer part of the investigated succession, benthic foraminiferal assemblages and the calcareous nannofossils indicate well-oxygenated bottom waters and low-surface water productivity. In contrast, the upper part of the succession is characterized by cooler conditions, lower oxygen content at the seafloor and increasing surface-water productivity. It is proposed that the cooling phase starting at 71.1 Ma was accompanied by increasing surface-water mixing caused by westerly winds. As a consequence of mixing, nutrients were advected from sub-surface waters into the mixed layer, resulting in increased surface-water productivity and enhanced organic matter flux to the seafloor. We hypothesize that global sea-level fall during the earliest Maastrichtian (~71.3 Ma), indicated by decreasing carbon isotope values, may have led to a weaker water mass exchange through narrower gateways between the Boreal Realm and the open North Atlantic and Tethys oceans. Both the weaker water mass exchange and enhanced surface-water productivity may have led to slightly less ventilated bottom waters of the upper part of the studied section. Our micro-paleontological and stable isotopic approach indicates short-term (<100 kyr) changes in oxygen consumption at the seafloor and surface-water productivity across the homogeneous Boreal White Chalk succession of the North German Basin.

Phenotypical responses of Fucus vesiculosus germlings to warming, acidification, nutrient enrichment and local upwelling under natural fluctuations (July - September 2014)

During summer 2014 (mid-July - mid-September 2014), early life-stage Fucus vesiculosus were exposed to combined ocean acidification and warming (OAW) in the presence and absence of enhanced nutrient levels (OAW x N experiment). Subsequently, F. vesiculosus germlings were exposed to a final upwelling disturbance during 3 days (mid-September 2014). Experiments were performed in the near-natural scenario "Kiel Outdoor Benthocosms" including natural fluctuations in the southwestern Baltic Sea, Kiel Fjord, Germany (54°27 'N, 10°11 'W). Genetically different sibling groups and different levels of genetic diversity were employed to test to which extent genetic variation would result in response variation. The data presented here show the phenotypical response (growth and survival) of the different experimental populations of F. vesiculosus under OAW, nutrient enrichment and the upwelling event. Log effect ratios demonstrate the responses to enhanced OAW and nutrient concentrations relative to the ambient conditons. Carbon, nitrogen content (% DW) and C:N ratios were measured after the exposure of ambient and high nutrient levels. Abiotic conditions the OAW x nutrient experiment and the upwelling event, are shown.

(Table 1) Stable carbon isotope ratios of methane and carbon dioxide from ODP Leg 169S holes

Sites 1033 and 1034 of ODP Leg 169S in Saanich Inlet have an unusual diagenetic system, that has the appearance of being depth reversed, i.e. a bacterial methane accumulation zone underlain by a sulphate reduction zone. During the late Pleistocene grey, undifferentiated, glacio-marine clays were deposited with low Corg contents (<0.4 wt.%), and interstitial fluids replete in SO4 (ca. 27 mM), devoid of CH4 and low in nutrients. This indicates oxic conditions are present, reflecting the open exchange of waters with Haro Strait during the Pleistocene before the Saanich Peninsula emerged. In the earliest Holocene (ca. 11,000 years BP) the inlet was formed, severely restricting water circulation, and leading to the presence of anoxic bottom waters. The sediments are laminated and show a dramatic rise to high Corg, Norg and Stot contents (up to 2.5, 0.4, 1.4 wt.%, respectively) over a period of ca. 1000 years. The nutrient concentrations are especially high (TA, NH4, PO4 up to 115 meq/l, 20 mM and 400 µM, respectively), SO4 is exhausted and CH4 is prolific. Stable carbon isotope ratio measurements of CH4 and co-existing CO2 indicate that methanogenesis is via carbonate reduction (delta13C-CH4 ca. -60 to - 70 per mil, delta13C-CO2 ca. +10 per mil). At the sulphate-methane interfaces, both at the near-surface and at 50 mbsf (Site 1033) and 80 mbsf (Site 1034) methane consumption by sulphate reducing bacteria is intensive.

Öate Cretaceous to early Paleogene nutrient and paleoproductivity records of ODP Leg 171 sites

We evaluate phosphorus (P) and biogenic barium (bio-Ba) as nutrient burial and export productivity indicators for the Late Cretaceous and early Paleogene, combining these with calcium carbonate (CaCO3), organic carbon (C), and bulk CaCO3 C isotopes (d13C). Sample ages span 36-71 Ma (~1 sample/0.5 m.y.) for a depth transect of sites in the western North Atlantic (Blake Nose, Ocean Drilling Program Leg 171B, Sites 1052, 1051, and 1050). We use a multitracer approach including redox conditions to investigate export productivity surrounding the global Paleocene d13C maximum (~57 Ma). Reducing conditions render most of the bio-Ba record not useful for export productivity interpretations. P and organic C records indicate that regional nutrient and organic C burial were high at ~61 and ~69 Ma, and low during the Paleocene d13C maximum, a time of proposed global high relative organic C burial. Observed organic C burial changes at Blake Nose cannot explain this C isotope excursion.

No detectable effect of CO2 on elemental stoichiometry of Emiliania huxleyi in nutrient-limited, acclimated continuous cultures

Effects of CO2 concentration on elemental composition of the coccolithophore Emiliania huxleyi were studied in phosphorus-limited, continuous cultures that were acclimated to experimental conditions for 30 d prior to the first sampling. We determined phytoplankton and bacterial cell numbers, nutrients, particulate components like organic carbon (POC), inorganic carbon (PIC), nitrogen (PN), organic phosphorus (POP), transparent exopolymer particles (TEP), as well as dissolved organic carbon (DOC) and nitrogen (DON), in addition to carbonate system parameters at CO2 levels of 180, 380 and 750 µatm. No significant difference between treatments was observed for any of the measured variables during repeated sampling over a 14 d period. We considered several factors that might lead to these results, i.e. light, nutrients, carbon overconsumption and transient versus steady-state growth. We suggest that the absence of a clear CO2 effect during this study does not necessarily imply the absence of an effect in nature. Instead, the sensitivity of the cell towards environmental stressors such as CO2 may vary depending on whether growth conditions are transient or sufficiently stable to allow for optimal allocation of energy and resources. We tested this idea on previously published data sets where PIC and POC divided by the corresponding cell abundance of E. huxleyi at various pCO2 levels and growth rates were available.

(Table 1) Main parameters of consumption of inorganic nitrogen compounds by microplankton in the western Black Sea in April 1993

Parameters of provision of the phytoplankton community with inorganic nitrogen compounds in the western Black Sea in April 1993 are analyzed (specifically, dependence of rates of uptake of nitrates and ammonium by microplankton on substrate concentration, diurnal dynamics of assimilation of mineral nitrogen, values of f-ratios, and proportions of carbon and nitrogen fluxes). In most cases all the parameters of degree of phytoplankton provision with mineral nitrogen are shown to vary unidirectionally, both at the surface and in the photosynthesis zone. Individual areas of a relatively small region studied differed markedly in their level of provision of algae with inorganic nitrogen compounds - from complete saturation to high degree of limitation of phytoplankton development due to nitrogen deficiency in the environment. Obtained results allow to estimate provision of Black Sea phytoplankton with nitrogen in terms of limitation of rates of uptake of its inorganic compounds.

Diatom-bound N isotope records over the last two glacial cycles in sediment core PS75/072-4

In a sediment core from the Pacific sector of the Antarctic Zone (AZ) of the Southern Ocean, we report diatom-bound N isotope (d15Ndb) records for total recoverable diatoms and two distinct diatom assemblages (pennate and centric rich). These data indicate tight coupling between the degree of nitrate consumption and Antarctic climate across the last two glacial cycles, with d15Ndb (and thus the degree of nitrate consumption) increasing at each major Antarctic cooling event. Coupled with evidence from opal- and barium-based proxies for reduced export production during ice ages, the d15Ndb increases point to ice age reductions in the supply of deep ocean-sourced nitrate to the AZ surface. The two diatom assemblages and species abundance data indicate that the d15Ndb changes are not the result of changing species composition. The pennate and centric assemblage d15Ndb records indicate similar changes but with a significant decline in their difference during peak ice ages. A tentative seasonality-based interpretation of the centric-to-pennate d15Ndb difference suggests that late summer surface waters became nitrate free during the peak glacials.

Nitrite consumption and associated isotope changes during a river flood event in the Elbe river

In oceans, estuaries, and rivers, nitrification is an important nitrate source, and stable isotopes of nitrate are often used to investigate recycling processes (e.g. remineralisation, nitrification) in the water column. Nitrification is a two-step process, where ammonia is oxidised via nitrite to nitrate. Nitrite usually does not accumulate in natural environments, which makes it difficult to study the single isotope effect of ammonia oxidation or nitrite oxidation in natural systems. However, during an exceptional flood in the Elbe River in June 2013, we found a unique co-occurrence of ammonium, nitrite, and nitrate in the water column, returning towards normal summer conditions within 1 week. Over the course of the flood, we analysed the evolution of d15N-[NH4]+ and d15N-[NO2]- in the Elbe River. In concert with changes in suspended particulate matter (SPM) and d15N SPM, as well as nitrate concentration, d15N-NO3 - and d18O-[NO3] -, we calculated apparent isotope effects during net nitrite and nitrate consumption. During the flood event, > 97 % of total reactive nitrogen was nitrate, which was leached from the catchment area and appeared to be subject to assimilation. Ammonium and nitrite concentrations increased to 3.4 and 4.4 µmol/l, respectively, likely due to remineralisation, nitrification, and denitrification in the water column. d15N-[NH4]+ values increased up to 12 per mil, and d15N-[NO2]- ranged from -8.0 to -14.2 per mil. Based on this, we calculated an apparent isotope effect 15-epsilon of -10.0 ± 0.1 per mil during net nitrite consumption, as well as an isotope effect 15-epsilon of -4.0 ± 0.1 per mil and 18-epsilon of -5.3 ± 0.1 per mil during net nitrate consumption. On the basis of the observed nitrite isotope changes, we evaluated different nitrite uptake processes in a simple box model. We found that a regime of combined riparian denitrification and 22 to 36 % nitrification fits best with measured data for the nitrite concentration decrease and isotope increase.

Using Vibrational Infrared Biomolecular Spectroscopy to Detect Heat-Induced Changes of Molecular Structure in Relation to Nutrient Availability of Prairie Whole Oat Grains on a Molecular Basis

Background To our knowledge, there is little study on the interaction between nutrient availability and molecular structure changes induced by different processing methods in dairy cattle. The objective of this study was to investigate the effect of heat processing methods on interaction between nutrient availability and molecular structure in terms of functional groups that are related to protein and starch inherent structure of oat grains with two continued years and three replication of each year. Method The oat grains were kept as raw (control) or heated in an air-draft oven (dry roasting: DO) at 120 °C for 60 min and under microwave irradiation (MIO) for 6 min. The molecular structure features were revealed by vibrational infrared molecular spectroscopy. Results The results showed that rumen degradability of dry matter, protein and starch was significantly lower (P <0.05) for MIO compared to control and DO treatments. A higher protein α-helix to β-sheet and a lower amide I to starch area ratio were observed for MIO compared to DO and/or raw treatment. A negative correlation (−0.99, P < 0.01) was observed between α-helix or amide I to starch area ratio and dry matter. A positive correlation (0.99, P < 0.01) was found between protein β-sheet and crude protein. Conclusion The results reveal that oat grains are more sensitive to microwave irradiation than dry heating in terms of protein and starch molecular profile and nutrient availability in ruminants.

Nutrient fluxes on an intertidal mudflat in Marennes-Oleron Bay, and influence of the emersion period

Fluxes of nutrients (NH sub(4) super(+), NO sub(3) super(-), PO sub(4) super(3-) and Si(OH) sub(4)) were studied on an intertidal mudflat in Marennes-Oleron Bay, France, at two different seasons and at different times of the emersion period. Fluxes through the sediment-water interface were both calculated from vertical profiles of nutrient concentration in pore-water (diffusive fluxes, JD) and measured in light and dark benthic mini-chambers (measured fluxes, J sub(0)). Results indicate that ammonia was mainly released in summer while nitrate was mainly taken up in late winter. This uptake from the overlying water was probably due to the coupling of nitrification-denitrification within the sediment. The J sub(0) /J sub(D) ratio further indicates that bioturbation likely enhanced ammonia release in summer. Concerning phosphate, the comparison of diffusive and measured fluxes suggests that PO sub(4) super(3-) could be assimilated by the biofilm in winter while it was released in summer at a high rate due to both bioturbation and desorption because of the relative summer anoxic conditions. Silica was always released by the sediment, but at a higher rate in summer. Statistically significant differences in measured fluxes were detected in dark chambers at different times of low tide, thus suggesting a short-term variability of fluxes. Microphytobenthos preferred ammonia to nitrate, but assimilated nitrate when ammonia was not available. It also turned out that benthic cells could be limited in nitrogen during low tide in late winter. In summer, ammonia was not limiting and microphytobenthic activity significantly decreased the measured flux of NH sub(4) super(+) in the middle of low tide when its photosynthetic capacity was highest.

Soil organic carbon stocks in estuarine and marine mangrove ecosystems are driven by nutrient colimitation of P and N

Mangroves play an important role in carbon sequestration, but soil organic carbon (SOC) stocks differ between marine and estuarine mangroves, suggesting differing processes and drivers of SOC accumulation. Here, we compared undegraded and degraded marine and estuarine mangroves in a regional approach across the Indonesian archipelago for their SOC stocks and evaluated possible drivers imposed by nutrient limitations along the land-to-sea gradients. SOC stocks in natural marine mangroves (271–572 Mg ha-1 m-1 were much higher than under estuarine mangroves (100–315 Mg ha-1 m-1 with a further decrease caused by degradation to 80–132 Mg ha-1 m-1. Soils differed in C/N ratio (marine: 29–64; estuarine: 9–28), δ15N (marine: 0.6 to 0.7‰; estuarine: 2.5 to 7.2‰), and plant-available P (marine: 2.3–6.3 mg kg-1; estuarine: 0.16–1.8 mg kg-1). We found N and P supply of sea-oriented mangroves primarily met by dominating symbiotic N2 fixation from air and P import from sea, while mangroves on the landward gradient increasingly covered their demand in N and P from allochthonous sources and SOM recycling. Pioneer plants favored by degradation further increased nutrient recycling from soil resulting in smaller SOC stocks in the topsoil. These processes explained the differences in SOC stocks along the land-to-sea gradient in each mangrove type as well as the SOC stock differences observed between estuarine and marine mangrove ecosystems. This first large-scale evaluation of drivers of SOC stocks under mangroves thus suggests a continuum in mangrove functioning across scales and ecotypes and additionally provides viable proxies for carbon stock estimations in PES or REDD schemes.

Is there a health risk concerning the children´s consumption of cereal-based products? A cumulative mycotoxin risk assessment approach

Historically, the health risk of mycotoxins had been evaluated on the basis of single-chemical and single-exposure pathway scenarios. However, the co-contamination of foodstuffs with these compounds is being reported at an increasing rate and a multiple-exposure scenario for humans and vulnerable population groups as children is urgently needed. Cereals are among the first solid foods eaten by child and thus constitute an important food group of their diet. Few data are available relatively to early stages child´s exposure to mycotoxins through consumption of cereal-based foods. The present study aims to perform the cumulative risk assessment of mycotoxins present in a set of cereal-based foods including breakfast cereals (BC), processed cereal-based foods (PCBF) and biscuits (BT), consumed by children (1 to 3 years old, n=75) from Lisbon region, Portugal. Children food consumption and occurrence of 12 mycotoxins (aflatoxins, ochratoxin A, fumonisins and trichothecenes) in cereal-based foods were combined to estimate the mycotoxin daily intake, using deterministic and probabilistic approaches. Different strategies were used to treat the left censored data. For aflatoxins, as carcinogenic compounds, the margin of exposure (MoE) was calculated as a ratio of BMDL (benchmark dose lower confidence limit) and aflatoxin daily exposure. For the remaining mycotoxins, the output of exposure was compared to the dose reference values (TDI) in order to calculate the hazard quotients (HQ, ratio between exposure and a reference dose). The concentration addition (CA) concept was used for the cumulative risk assessment of multiple mycotoxins. The combined margin of exposure (MoET) and the hazard index (HI) were calculated for aflatoxins and the remaining mycotoxins, respectively. Main results revealed a significant health concern related to aflatoxins and especially aflatoxin M1 exposure according to the MoET and MoE values (below 10000), respectively. HQ and HI values for the remaining mycotoxins were below 1, revealing a low concern from a public health point of view. These are the first results on cumulative risk assessment of multiple mycotoxins present in cereal-based foods consumed by children. Considering the present results, more research studies are needed to provide the governmental regulatory bodies with data to develop an approach that contemplate the human exposure and, particularly, children, to multiple mycotoxins in food. The last issue is particularly important considering the potential synergistic effects that could occur between mycotoxins and its potential impact on human and, mainly, children health.