Análisis de los beneficios tributarios y el impuesto al patrimonio en la ley 1111 de 2006, frente a los principios de equidad, progresividad y eficiencia.

La historia de la tributación en Colombia en los últimos años se ha caracterizado por un sistema tributario ineficiente y poco equitativo. La reforma tributaria del año 2006, continua con la misma tendencia tributaria de años anteriores y además, crea una serie de beneficios y exenciones tributarias que están en contra de los principios constitucionales de Equidad, Progresividad y Eficiencia. Respecto al impuesto de renta, crea nuevas tarifas, descuentos y beneficios tributarios que generan un impuesto ineficiente en términos de control y de recaudo. Por otro lado, los beneficios dirigidos a sectores económicos en específico y a los contribuyentes más ricos del país, están en contra de un sistema tributario equitativo y progresivo. Finalmente, la extensión del impuesto al patrimonio, se considera como un impuesto ineficiente ya que es un impuesto transitorio que se ha vuelto permanente y costoso para el país. Se observa entonces, un carácter inequitativo, regresivo e ineficiente de la ley 1111 de 2006, soportado en la evidencia de los beneficios y descuentos tributarios otorgados a grandes capitales y la extensión del Impuesto al Patrimonio.

Farm-level economic performance of genetically modified cotton in Maharashtra, India

A study of the commercial growing of Bacillus flutringiensis (Bt) cotton in India, compares the performance of over 9,000 Bt and non-Bt cotton farm plots in Maharashtra over the 2002 and 2003 seasons. Results show that since their commercial release in 2002, Bt cotton varieties have had a significant positive impact on average yields and on the economic performance of cotton growers. Regional variation showed that, in a very few areas, not all farmers had benefited from increased performance of Bt varieties.

Farm-level economic performance of genetically modified cotton in Maharashtra, India

A study of the commercial growing of Bacillus flutringiensis (Bt) cotton in India, compares the performance of over 9,000 Bt and non-Bt cotton farm plots in Maharashtra over the 2002 and 2003 seasons. Results show that since their commercial release in 2002, Bt cotton varieties have had a significant positive impact on average yields and on the economic performance of cotton growers. Regional variation showed that, in a very few areas, not all farmers had benefited from increased performance of Bt varieties.

World Health Organization dietary norms: a quantitative evaluation of potential consumption impacts in the United States, United Kingdom, and France

The member countries of the World Health Organization have endorsed its Global Strategy on Diet, Physical Activity, and Health. We assess the potential consumption impacts of these norms in the United States, France, and the United Kingdom using a mathematical programming approach. We find that adherence would involve large reductions in the consumption of fats and oils accompanying large rises in the consumption of fruits, vegetables, and cereal. Further, in the United Kingdom and the United States, but not France, sugar intakes would have to shrink considerably. Focusing on sub-populations within each country, we find that the least educated, not necessarily the poorest, would have to bear the highest burden of adjustment.

Plant variety protection, innovation, and transferability: Some empirical evidence

Under the Agreement on Trade-Related Aspects of Intellectual Property Rights, all member-countries of the World Trade Organization are required to provide an "effective" system of plant variety protection within a specific time frame. In many developing countries, this has led to a divisive debate about the fundamental desirability of extending intellectual property rights to agriculture. Empirical studies on the economic impacts of plant variety protection, especially its ability to generate large private sector investments in plant breeding and to facilitate the transfer of technology, have been very limited. This paper examines two aspects of the international experience of plant variety protection: (a) the relationship between legislation, research, and development expenditures and plant variety protection grants, i.e., the innovation effect and (b) the role of plant variety protection in facilitating the flow of varieties across countries, i.e., the transferability effect.

Cooperative R&D with endogenous technology differentiation

We study a nontournament R&D duopoly. Before the standard R&D investment and quantity-setting stages, we consider a stage in which firms choose their R&D technologies. Spillovers negatively depend on R&D technology differentiation. We show that, in equilibrium, firms will choose identical or very similar R&D processes. Such equilibria may entail less differentiation than would be dictated by social welfare maximization.

Variability of physicochemical properties of an epoxy resin sealer taken from different parts of the same tube

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Type-4 esophageal hiatal hernia in a Chinese Shar-pei dog

Thoracic radiography of a 3-month-old, female Chinese Shar-pei revealed an esophageal hiatal hernia with stomach, liver, and small intestine displaced into the thorax. Three days after the surgical correction, the dog developed ileal intussusception and was reoperated. Recovery was uncomplicated and the dog was asymptomatic 16 months after surgery.