The distribution of average and marginal effective tax rates in European Union member states

Macro-based summary indicators of effective tax burdens do not capture differences in effective tax rates facing different sub-groups of the population. They also cannot provide information on the level or distribution of the marginal effective tax rates thought to influence household behaviour. I use EUROMOD, an EU-wide tax-benefit microsimulation model, to compute distributions of average and marginal effective tax rates across the household population in fourteen European Union Member States. Using different definitions of ‘net taxes’, the tax base and the unit of analysis I present a range of measures showing the contribution of the tax-benefit system to household incomes, the average effective tax rates applicable to income from labour and marginal effective tax rates faced by working men and women. In a second step, effective tax rates are broken down to separately show the influence of each type of tax-benefit instrument. The results show that measures of effective tax rates vary considerably depending on incomes, labour market situations and family circumstances. Using single averages or macro-based indicators will therefore provide an inappropriate picture of tax burdens faced by large parts of the population.

Markiana nigripinnis (Perugia, 1891) as a putative member of the subfamily Stevardiinae (Characiformes: Characidae): spermatic evidence

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

The Paracoccidioides brasiliensis gp70 antigen is encoded by a putative member of the flavoproteins monooxygenase family

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

Invertebrates from the Low Head Member (Polonez Cove Formation, Oligocene) at Vaureal Peak, King George Island, West Antarctica

Eight taxa of marine invertebrates, including two new bivalve species, are described from the Low Head Member of the Polonez Cove Formation (latest early Oligocene) cropping out in the Vaureal Peak area, King George Island, West Antarctica. The fossil assemblage includes representatives of Brachiopoda (genera Neothyris sp. and Liothyrella sp.), Bivalvia (Adamussium auristriatum sp. nov., ?Adamussium cf. A. alanbeui Jonkers, and Limatula (Antarctolima) ferraziana sp. nov.), Bryozoa, Polychaeta (serpulid tubes) and Echinodermata. Specimens occur in debris flows deposits of the Low Head Member, as part of a fan delta setting in a high energy, shallow marine environment. Liothyrella sp., Adamussium auristriatum sp. nov. and Limatula ferraziana sp. nov. are among the oldest records for these genera in King George Island. In spite of their restrict number and diversification, bivalves and brachiopods from this study display an overall dispersal pattern that roughly fits in the clockwise circulation of marine currents around Antarctica accomplished in two steps. The first followed the opening of the Tasmanian Gateway at the Eocene/Oligocene boundary, along the eastern margin of Antarctica, and the second took place in post-Palaeogene time, following the Drake Passage opening between Antarctic Peninsula and South America, along the western margin of Antarctica.

Digest of selected demographic and social indicators 1960-1994 for CDCC member countries

Includes bibliography

A new permian bivalve (Megadesmidae, Plesiocyprinellinae) from the Serrinha member, Rio do Rasto Formation, Paraná Basin, Brazil

During a recent inspection in the Paleontological Collection of the Institute of Geosciences, University of São Paulo, we have identifi ed some specimens of undescribed mollusk bivalves. These called our attention for the following reasons: a) all specimens are internal molds of conjugated and closed articulated valves, some of them presenting fragments of silicifi ed shells; b) all internal molds have similar general shape and internal characters, representing specimens of the same taxon; c) the internal molds and silicifi ed valves are well preserved, including fragile structures, which are hardly preserved, such as the internal mold of the external ligament and muscle scars; d) and equally important, according to the labels of all specimens, they were collected from rocks of the Passa Dois Group (Permian), Serrinha Member of the Rio do Rasto Formation. Although who collected the shells and the precise geographic location of the specimens are still unknown, the detailed study of these fossils brings us to the conclusion that they are morphologically distinct from any heretofore published genus of the endemic fauna of bivalves from Passa Dois Group. Based in its general shape, hinge structure and muscles scars, the new form can be classifi ed under the Family Megadesmidae Vokes, 1967, the most diverse group of Permian bivalves of the Paraná Basin. The specimens are referred as Beurlenella elongatella new gen. and sp. The shell shape and taphonomy indicate that this bivalve was a shallow, rapid, active burrower, suspension feeder, probably preserved in situ, in event deposits.

Regional integration in the Caribbean assessing the impact of CSME on CARICOM's poorest member state

Includes bibliography

Overview of results focused management and budgeting in OECD member countries

Includes bibliography

Budget reform in OECD member countries: common trends

Includes bibliography

Request of the Government of Japan for admission as a member of the Economic Commission for Latin America and the Caribbean

Includes bibliography

Request of the Government of the United Kingdom of Great Britain and Northern Ireland for admission of the Turks and Caicos as an associate member of the Economic Commission for Latin America and the Caribbean

Includes bibliography

Request by the United Kingdom of Great Britain and Northern Ireland for admission of the Cayman Islands as an associate member of ECLAC

Includes bibliography

Note by the Secretariat (Request by the United Kingdom of Great Britain and Northern Ireland for admission of Bermuda as an associate member of ECLAC)

Spanish version available

Note by the Secretariat (Request by the United Kingdom of the Netherlands for admission of Curaçao as an associate member of ECLAC)

Spanish version available