On the relation between tax rates and evasion in a multi-period economy

We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Both taxes and fines determine individual saving and the rate of capital accumulation. In this context we show that the sign of the relation between the level of the tax rate and the amount of evaded income is the same as that obtained in static setups. Moreover, high tax rates on income are typically associated with low growth rates as occurs in standard growth models that disregard the tax evasion phenomenon.

The Paranuclear corpuscles in poikilothermic vertebrates: description of a new species of Pirhemocyton in Iguana iguana of Venezuela, with remarks on the nature of these organisms and their relation to applied parasites

This paper discusses the relations between the genera Toddia and Pirhemocyton, describing certain cytochemical reactions that clarify their nature, and discussing the position of these organisms as being of a parasitic or viral nature. A new species of Pirhemocyton is described form Iguana iguana from Mamo, Marapa (Dto. Federal) of Venezuela; characterized by rectangular globoids with rounded borders. Attempts at experimental infections of other genera of lizerds indicate that the new species, Pirhemocyton iguanae, is specific to the natural host, Iguana iguana. The course of the parasitemia in the lizard is described.

Observations on the dipteran fauna in a focus of dermal leishmaniasis in the State of Minas Gerais: II. The distribution of families in relation to their medical, veterinary and economic importance

Miniature light traps used to collect Phlebotominae in a focus of dermal leishmaniasis in the eastern part of the State of Minas Gerais, Brazil. Over a period of seven months, the other Diptera captured in 179 light trap samples were identified to family level. The traps were placed in eight localities which constituted three different biotopes: three woodland aresas, cultivated land, and a peridomestic site. A comparison is made between the totals of Dipeterans collected in each biotope, the total numbers of families collected in each biotope and the estimated indices of diversity. Dendograms representing the degrees of association between families of Diptera in different biotopes are presented. Some families of Diptera are uniformly distributed throughout the study area; a few families seem to have become adapted to areas where human activity has induced the greatest ecological changes. The impact between Dipterans and human well-being is discussed. The availabel evidence indicates that transmission of dermal leishmaniasis does not occur in areas where sand flies can be captured in greatest densities.

Ecology of sandflies (Diptera: Psychodidae) in a restricted focus of cutaneous leishmaniasis in Northern Venezuela: II. Species composition in relation to habitat, catching method and hour of catching

The ecology of phlebotomine sandflies in an endemic focus of cutaneous leishmaniasis in Northern Venezuela (San Esteban, Carabobo State) was investigated through a year-term study. Three different habitats: viz. a house, a pridomestic area and a sylvatic area, were covered and the species composition, the abundance and occurrence of each species were analyzed in relation to the habitats, catching methods and hour of catching. L. panamensis, L. gomezi and L. ovallesi are the species which bite man, although almost exclusively at night. All of them hide by day and are common in the sylvatic area. Moreover, L. panamensis and L. gomezi successfully approach the house and seem to settle in the peridomestic area. L. shannoni and L. olmeca bicolor also approach and accidentally bite man. L. trinidadensis, L. atroclavata and L. cayennensis are the common non-antrhopophilic species in the area.

Indirect immunofluorescence test in new world Leishmaniasis: serological and clinical relation-ship

The indirect immunofluorescence test (IF) for anti-Leishmania antibodies (IgC and IgM) was performed with sera form the following groups of individuals: 214 cutaneous leishmaniasis patients, 28 healthy subjects with positive Montenegro's skin test (MST), 29 healthy subjects with negativeMST and 16 visceral leishmaniasis patients. The first four groups came from a suburban area of Rio de Janeiro (Jacarepaguá) where cutaneous leishmaniasis caused by Leishmania braziliensis braziliensis is endemic. It was observed that IF-IgM titers were significantly higher amongst the cutaneous leishmaniasis patients with less than four months of disease as compared to those with longer periods and that IF-IgG titers were significantly higher in patients with multiple lesions as compared to those with single lesions. The visceral leishmaniasis patients had IF-IgG titers significantly higher than those from cutaneous leishmaniasis patients. A group of 28 individuals selected amongst the 214 cutaneous leishmaniasis patients had their IF-titers (IgG and IgM) compared to those of the two control groups of healthy subjects from the endemic area, respectively with positive and negative MST. Significantly higher titers of IF-IgG and IF-IgM were found in the group with active disease. The same group of patients showed IF-IgG titers significantly lower at the end of the antimonial therapy than those observed during this tratment.

Expérimentation et étude de la validité de nouvelles échelles de personnalité spécifiques à la relation intra-couple

Résumé : La présente étude vise à déterminer quels sont les facteurs permettant de valider de nouvelles échelles de personnalité spécifiques à la relation intra-couple construites sur la base de profils de personnalité en auto- et hétéro-évaluation. Pour ce faire, nous avons défini des critères sociologiques (par exemple âge, niveau socioprofessionnel, nombre de relations passées), des critères psychologiques (satisfaction conjugale) et des critères biologiques (distance génétique et préférence d'odeurs) afin de vérifier s'ils sont susceptibles de valider les six échelles de personnalité intra-couples inédites que nous avons construites dans le cadre de cette recherche de doctorat. Notre échantillon se compose de 106 couples mariés et de 60 jeunes couples non mariés, qui ont chacun complété le test de personnalité L.A. B. E. L. (F Gendre & R. Capel), l'Échelle d'Ajustement Dyadique (Spanier, 1976) ainsi qu'un test génétique pour une partie d'entre eux.

Anopheline species, some of their habits and relation to malaria in endemic areas of Rondônia State, Amazon region of Brazil

In view of recent studies incriminating several species of anophelines, besides Anopheles darlingi, as malaria vectors in the Brazilian Amazon, we performed an anopheline survey in four localities - Ariquemes, Cujubim, Machadinho and Itapoã do Oeste - in Rondônia, the most malarious State in the Country. Twenty species were found. An. darlingi was, by far, the dominant species and the only one whose density coincided with that of malaria. On human baits it was more numerous in the immediate vincinity of houses than indoors whre, however, it was almost the only species encountered. On both situations it fed mostly at sunset and during the first half of the night. It was less numerous far from houses and scarce inside the forest. Other species (An. triannulatus, An. evansae, An. albitarsis, An. strodei) appeared in appreciable numbers only in Ariquemes, both in areas with and without malaria. The remaining species were scanty. An. darlingi was confirmed as the primary local vector.

Itinéraires : les guides de voyage en Suisse de la fin du XVIIIe siècle à 1914 : contribution à une histoire culturelle du tourisme

Menée dans une approche d'histoire culturelle, cette thèse de doctorat prend pour objet un corpus de guides de voyage en Suisse entre la fin du XVIIIe et le début du XXe siècle. Centrée sur les guides, ces livres qui entretiennent plus que d'autres des liens étroits avec le monde physique, elle a deux grands axes. Le premier est une lecture interdisciplinaire des guides de voyage, qui mêle littérature, bibliographie matérielle, histoire et histoire de l'art. Elle a cherché à comprendre les raisons et logiques du genre, en s'attachant particulièrement à ses fonctions et à ses formes (tant structurelles que textuelles et iconographiques). Cette partie de l'étude est importante, car elle n'a encore jamais été menée. Elle s'articule en deux volets : un volet théorique qui s'intéresse à l'histoire et à la forme des guides de voyage ; et une étude de cas qui s'attache à la lecture plus rapprochée de 6 guides : ceux de Thomas Martyr (1788, 1790 & 1794), Heinrich August Ottokar Reichard (1793 & 1802) et Johann Gottfried Ebel (1793, 1805, 1810-11 & 1817-18) pour la fin du XVIIIe siècle et le tournant du XIXe, et ceux de John Murray (1838 & 1886), Adolphe Joanne (1841, 1865, 1874, 1882 & 1908) et Karl Baedeker (1844, 1852, 1859, 1869, 1876, 1883, 1893, 1901 & 1913) pour le XIXe et la Belle Epoque. Le second axe de cette recherche est une réflexion sur les manières de mettre en scène l'espace dans un texte. En étudiant les itinéraires de voyage en Suisse (mais jusqu'au début du XXe siècle, « la Suisse »est pour les guides de voyage indifféremment un pays et une région supranationale : «les Alpes »), quatre types de mises en forme ont pu être identifiés : le voyage en boucle (linéaire, il part d'un point A pour y revenir), le voyage en marguerite (linéaire avec excursions), le voyage éclaté de l'ordre alphabétique, et enfin le voyage par «routes », fragments d'espace que l'on combine comme les pièces d'un puzzle, créant son chemin au fur et à mesure de sa progression. Ce faisant, on peut affirmer que les guides de voyage modernes (dont la forme se fixe dans les années 1830-1840 avec les premiers Murray, Baedeker et Joanne) se sont construits -malgré tout ce que l'on a pu dire sur la normativité prescriptive du tourisme -autour d'une liberté de plus en plus grande accordée aux voyageurs. Chacune de ces formes et chacun de ces types ayant une histoire et des conditions de possibilités, c'est en s'appuyant sur celles-ci que l'on peut mieux comprendre non seulement l'évolution du voyage et de ses pratiques, mais aussi la constitution de la forme littéraire qui l'a accompagné et permis. Ce faisant, des jalons pour une histoire culturelle du tourisme ont aussi été posés, histoire culturelle que j'appelle maintenant de mes voeux : il est quand même surprenant que, dans le pays de tourisme qu'est la Suisse, quand on s'est jusqu'à présent attaché à l'histoire du tourisme, on n'ait parlé qu'économie, société, infrastructures, loisirs ou santé, voire, plus récemment, écologie et bien-être. Redonner son creuset culturel à ce phénomène, c'est aussi retrouver une part du nôtre, car ces mémoires s'entremêlent indissociablement.