Do agglomeration economies reduce the sensitivity of firm location to tax differentials?

Low corporate taxes can help attract new firms. This is the main mechanism underpinning the standard 'race-to-the-bottom'view of tax competition. A recent theoretical literature has qualified this view by formalizing the argument that agglomeration forces can reduce firms' sensitivity to tax differentials across locations. We test this proposition using data on firm startups across Swiss municipalities. We find that, on average, high corporate income taxes do deter new firms, but that this relationship is significantly weaker in the most spatially concentrated sectors. Location choices of firms in sectors with an agglomeration intensity at the twentieth percentile of the sample distribution are estimated to be twice as responsive to a given difference in local corporate tax burdens as firms in sectors with an agglomeration intensity at the eightieth percentile. Hence, our analysis confirms the theoretical prediction: agglomeration economies can neutralize the impact of tax differentials on firms' location choices.

Active civic participation of immigrants in Portugal

Portugal’s historical past strongly influences the composition of the country’s immigrant population. The main third-country foreign nationals in Portugal originate traditionally from Portuguese-speaking African countries (namely Cape Verde, Angola, Guinea Bissau, and S. Tomé e Príncipe) and Brazil. In 2001, a newly created immigrant status entitled “permanence” authorization uncovered a quantitative and a qualitative change in the structure of immigrant population in Portugal. First, there was a quantitative jump from 223.602 foreigners in 2001 to 364.203 regularized foreigners in 2003. Secondly, there was a substantial qualitative shift in the composition of immigrants. The majority of the new immigrants began coming from Eastern European countries, such as Ukraine, Moldavia, Romania, and the Russian Federation. Thus, European countries outside the E.U. zone now rank second (after African countries) in their contribution of individuals to the stocks of immigrant population in Portugal. The differences between the new and traditional immigration flows are visible in the geographical distribution of immigrants and in their insertion into the labour market. While the traditional flows would congregate around the metropolitan area of Lisbon and in the Algarve, the new migratory flows tend to be more geographically dispersed and present in less urbanized areas of Portugal. In terms of insertion in the labour market, although the construction sector is still the most important industry for immigrant labour, Eastern European workers may also be found in the agriculture and manufacturing sectors. The institutional conditions that encourage immigrants’ civic participation are divided at three different levels: the state, the local, and the civil society levels. At the state level, the High Commissioner for Migrations and Ethnic Minorities is the main organizational structure along with a set of interrelated initiatives operating under specific regulatory frameworks, which act as mediators between state officials and the Portuguese civil society, and more specifically, immigrant communities. At the local level, some municipalities created consultative councils and municipal departments aiming at encouraging the participation and representation of interests from immigrant groups and association in local policies. In the civil society sphere, the main actors in Portugal spurring immigrants civic participation are immigrant associations, mainstream associations directed toward immigration topics, and unions. The legal conditions framing immigrants’ access to social housing, education, health, and social security in Portugal are also considered to be positive. Conditions restricting immigrants’ civic participation are mainly normative and include the Portuguese nationality law, the regulations shaping the political participation of immigrants, namely in what concerns their right to vote, and employment regulations restricting immigrants’ access to public administration positions. Part II of the report focuses on the active civic participation of third country immigrants. First, reasons for the lack of research on this issue in Portugal are explained. On the one hand, the recent immigration history and the more urgent needs regarding school and economic integration kept this issue out of the research spotlight. On the other hand, it was just in the beginning of the 1990s that immigrants took the very first steps toward collective mobilisation. Secondly, the literature review of Portuguese bibliography covers research on third country immigrants’ associative movement, research on local authorities’ policies and discussion about ethnic politics and political mobilisation of immigrants in Portugal. As political mobilisation of these groups has been made mainly through ethnic and/or migrant organisations, a brief history of immigrants' associative movement is given. Immigrant associations develop multiple roles, covering the social, the cultural, the economic and the political domains. Political claiming for the regularisation of illegal immigrants has been a permanent and important field of intervention since the mid-1990s. Research results reveal the com5 plex relations between ethnic mobilisation and the set of legal and institutional frameworks developed by local and national governmental authorities targeted to the incorporation of minority groups. Case studies on the Oeiras district and on the Amadora district are then presented. Conclusions underline that the most active immigrant groups are those from Cape Verde and Guinea Bissau, since these groups have constituted a higher number of ethnic associations, give priority to political claiming and present a more politicised discourse. Reflecting on the future of research on civic participation of third country immigrants in Portugal, the authors state that it would be interesting and relevant to compare the Portuguese situation with those of other European countries, with an older immigration history, and analyse how the Portuguese immigrants’ associative movement will be affected by a changing legal framework and the emergence of new opportunities within the set of structures regarding the political participation of minority groups.

O Impacto dos Impostos no Orçamento das Câmaras Municipais: o Caso do Município do Tarrafal de Santiago

O objectivo deste trabalho é desenvolver uma breve contextualização sobre o impacto dos impostos nos orçamentos das Autarquias Locais em Cabo Verde e a forma como as receitas recebidas pelo Estado central são depois distribuídas aos municípios. Convém ainda salientar que este trabalho visa analisar as políticas fiscais e os impostos em particular. Nele ir-se-á demonstrar e comprovar a contribuição das autarquias locais no desenvolvimento de Cabo Verde e a necessidade de serem transferidos mais recursos às câmaras municipais, visando maior e melhor desenvolvimento do país, tendo em conta a experiência acumulada durante as duas últimas décadas. Por outro lado, o presente estudo tem a finalidade de diagnosticar os principais problemas financeiros com que as autarquias locais se debatem, o que sugere a adopção de um conjunto de alterações nos actuais instrumentos financeiros. Algumas medidas aqui previstas, podem e devem ser adoptadas de imediato pelas autarquias locais. Desde logo, o estudo do Sistema Tributário visa promover a difusão de procedimentos amparados por lei com a finalidade de auxiliar os profissionais e ajudá-los a ampliar a sua participação individual na consolidação da autonomia financeira dos municípios. Há claramente avanços em matéria legislativa, mas é preciso aprovar um novo modelo, cuja aplicação irá trazer, seguramente, maiores benefícios para o país, porquanto reclama por um desenvolvimento mais equilibrado e promoverá uma equidade inter-geracional muito mais ampla.

Os Problemas Ambientais em Cabo Verde - Políticas e Medidas de Protecção Ambiental

A presente dissertação teve como finalidade analisar os Problemas Ambientais em Cabo Verde, com destaque para as políticas e medidas implementadas no período que decorre de 1975 a 2010. Para tal, centrou-se no confronto de resultados de estudos que permitiram uma comparação entre os Concelhos da Praia e de São Salvador do Mundo, localizados no sul e no centro da ilha de Santiago, respectivamente. Como ponto de partida, fez-se uma caracterização climática/ambiental do país, salientando a sua fragilidade ambiental através de uma estreita ligação entre as suas características naturais e o estado de ambiente para delinear a evolução das medidas políticas e jurídicas tomadas no sentido de combater ou minimizar os problemas existentes. Todo o trabalho empírico foi realizado nos concelhos acima referidos, com base nos inquéritos efectuados junto dos moradores, escolas, técnicos e políticos que lidam com a problemática ambiental nesses Concelhos. Posteriormente, foi possível analisar profundamente as principais causas da degradação ambiental nos dois Concelhos como a pobreza, a escassez de água, o saneamento básico, o aumento da população, o êxodo rural e as construções clandestinas, estabelecendo uma correlação entre estas e o desenvolvimento económico-social e a qualidade de vida dos seus habitantes. Finalmente, expôs-se o trabalho realizado e o que se perspectiva fazer para sua mitigação, privilegiando a vertente pedagógica, destacando a importância do envolvimento de grupos comunitários para prossecução de acções diversificadas de sensibilização, de programação e da formação em paralelo com o reforço de fiscalização para melhor aplicação de normas existentes.

The fauna of phlebotomines (Diptera, Psychodidae) in different phytogeographic regions of the state of Maranhão, Brazil

Phlebotomine specimens were captured in domiciliary and forest environments in 47 municipalities between 1982 and 2005 with the aid of CDC light traps. A total of 91 species were found, of which four belonged to genus Brumptomyia and 87 to genus Lutzomyia, distributed among the following subgenera: Evandromyia (6), Lutzomyia (5), Micropygomyia (2), Nyssomyia (9), Pintomyia (2), Pressatia (3), Psathyromyia (6), Psychodopygus (14), Sciopemyia (4), Trichophoromyia (2), Viannamyia (2); species groups: Aragaoi (2), Baityi (1), Dreisbachi (1), Migonei (12), Oswaldoi (8), Pilosa (1), Saulensis (2), Verrucarum (4) and ungrouped (1). Species diversity was greatest in areas where there was dense evergreen seasonal forest (52 species), ombrophilous forest (31) and meridional cerrados (23) and lowest in areas with mixed forest (forest with babassu palms, cerrado and caatinga). The greatest similarity index was observed for restinga and open evergreen seasonal forest (J=0.48). Dense evergreen seasonal forest had greatest similarity with ombrophilous forest (J=0.38). The phlebotomine fauna was species rich and unevenly distributed in Maranhão, reflecting the phytogeographical complexity of the state, which is a result of the great variety of ecosystems and climate zones.

Tax simulation in the SHP

This paper describes a simulation package designed to estimate the annual income taxes paid by respondents of the Swiss Household Panel (SHP). In Switzerland, the 26 cantons have their own tax system. Additionally, tax levels vary between the over 2000 municipalities and over time. The simulation package takes account of this complexity by building on existing tables on tax levels which are provided by the Swiss Federal Tax Administration Office. Because these are limited to a few types of households and only 812 municipalities, they have to be extended to cover all households and municipalities. A further drawback of these tables is that they neglect several deductions. The tax simulation package fills this gap by taking additionally account of deductions for children, double-earner couples, third pillar and support for dependent persons according to cantonal legislation. The resulting variable on direct taxes not only serves to calculate household income net of taxes, but can also be a variable for analysis by its own account.

Species of thrips (Insecta, Thysanoptera) in two strawberry production systems in Rio Grande do Sul State, Brazil

Species of thrips (Insecta, Thysanoptera) in two strawberry production systems in Rio Grande do Sul, Brazil. Thrips are tiny insects responsible for the reduction of strawberry fruit quality. The work aimed to record and quantify the thysanopterofauna present in two strawberry production systems, low tunnel and semi-hydroponic. Leaves, flowers and fruits were collected weekly, from July 2005 to December 2006 in Caxias do Sul and Bom Princípio municipalities, RS. A total of 664 individuals were collected, representing two families, four genus and 10 species: Frankliniella occidentalis (Pergande, 1895), F. schultzei (Trybom, 1910), F. rodeos Moulton, 1933, F. simplex (Priesner, 1924), F. williamsi (Hood, 1915), F. gemina (Bagnall, 1919), Frankliniella sp., Thrips tabaci (Lindeman, 1888), Thrips tabaci (Lindeman, 1888), Caliothrips fasciatus (Pergande 1895) from Thripidae and Heterothrips sp. from Heterothripidae. Frankliniella occidentalis represented 89.7% of the samples with 95.8% of the species collected in flowers, 3.9% in fruits and 0.8% in leaves. The results show that flowers are the most important food resource for these insects on strawberry plants. Frankliniella rodeos, F. simplex, F. williamsi, C. fasciatus, and Heterothrips sp. are new records on strawberry for Brazil.

Annual Report of Iowa Highway Research Board Research and Development Activities FY 08

RESEARCH AND DEVELOPMENT The Highway Division of the Iowa Department of Transportation (Iowa DOT) engages in research and development for two reasons: first, to find workable solutions to the many problems that require more than ordinary, routine investigation; second, to identify and implement improved engineering and management practices. This report, entitled "Iowa Highway Research Board Research and Development Activities FY2008" is submitted in compliance with Sections 310.36 and 3 I2.3A, Code of Iowa, which direct the submission of a report of the Secondary Road Research Fund and the Street Research Fund respectively. It is a report of the status of research and development projects in progress on June 30, 2008; it is also a report on projects completed during the fiscal year beginning July 1, 2007, and ending June 30, 2008. Detailed information on each of the research and development projects mentioned in this report is available in the Research and Technology Bureau in the Highway Division of the Iowa Department of Transportation. IOWA HIGHWAY RESEARCH BOARD In developing a progressive, continuing and coordinated program of research and development, the Highway Division is assisted by the Iowa Highway Research Board. This advisory group was established in 1949 by the Iowa State Highway Commission to respond to the research denoted in Section 310.36 of the Code of Iowa and now is denoted by 312.3A. The Research Board consists of 15 regular members: seven Iowa county engineers, four Iowa DOT engineers, one representative from Iowa State University, one from The University of Iowa, and two engineers employed by Iowa municipalities. Each regular member may have an alternate who will serve at the request of the regular member. The regular members and their alternates are appointed for a three-year term. The membership of the Research Board as of June 30, 2008, is listed in Table I. The Research Board held nine regular meetings during the period ofJuly 1, 2007, to June 30, 2008. Suggestions for research and development were reviewed at these meetings and recommendations were made by the Board.

First record of species of Liogenys (Coleoptera, Melolonthidae) associated with winter grain crops in Rio Grande do Sul (Brazil)

First record of species of Liogenys (Coleoptera, Melolonthidae) associated with winter crops in Rio Grande do Sul (Brazil). Some species of Liogenys Guerín-Meneville, 1831 are known to cause damage to soybean, corn and other summer crops in the Brazilian "Cerrado" region. This work aimed to identify melolontid larvae associated with winter crops in Rio Grande do Sul state. Larvae and adults of Liogenys species were collected from the municipalities of Ijuí, Cruz Alta, Manoel Viana, São Luiz Gonzaga and São Francisco de Assis. The specimens were identified as L. bidenticeps Moser, 1919; L. fusca Blanchard, 1851, L. obesa Burmeister, 1855, and L. sinuaticeps Moser, 1918. This is the first record of these species associated with winter grain crops, for Rio Grande do Sul State. Biological and behavioral studies are necessary to confirm their association with host plants.

Sand flies (Diptera, Psychodidae, Phlebotominae) from Central Amazonia and four new records for the Amazonas state, Brazil

Sand flies from Central Amazonia and four new records for the Amazonas state, Brazil. A survey was conducted in May and June 2008 to study the fauna of insects in Central Amazonia, Brazil. As part of the survey, we report here that sixty species of phlebotomine were identified, totaling 13,712 specimens from 13 genera. The collection sites were located at the border between the states of Pará and Amazonas, comprising three municipalities from the Amazonas state (Borba, Maués, and Nhamundá). Malaise, CDC and Shannon traps were used to collect the insects. Most of the sand flies were collected by CDC traps (89.5%), while Malaise and Shannon traps collected 7% and 3.5%, respectively. The most abundant genera, representing 97.1% of the total sand flies identified were: Trichopygomyia Barretto, 1962 (47.6%), Psathyromyia Barretto, 1962 (17.9%), Psychodopygus Mangabeira, 1941 (17.5%) and Trichophoromyia Barretto, 1962 (14.3%). The genera with the largest number of species identified were: Psychodopygus (14), Psathyromyia (10), Evandromyia Mangabeira, 1941 (7), Trichophoromyia (5) and Trichopygomyia (5). The most abundant species was Trichopygomyia trichopyga (Floch & Abonnenc, 1945), which represented 29% of the total sand flies identified. Here we also report new records for four species in the Amazonas state: Ps. complexus (Mangabeira, 1941), Ps. llanosmartinsi Fraiha & Ward, 1980, Ty. pinna (Feliciangeli, Ramirez-Pérez & Ramirez, 1989), and Th. readyi (Ryan, 1986). The results of this study provide new, additional information on the distribution of sand flies in the Amazon and increase the number of species in the Amazonas state from 127 to 131.

Genetic variability of a population of Aedes aegypti from Paraná, Brazil, using the mitochondrial ND4 gene

Genetic variability of a population of Aedes aegypti from Paraná, Brazil, using the mitochondrial ND4 gene. To analyze the genetic variability of populations of Aedes aegypti, 156 samples were collected from 10 municipalities in the state of Paraná, Brazil. A 311 base pairs (bp) region of the NADH dehydrogenase subunit 4 (ND4) mitochondrial gene was examined. An analysis of this fragment identified eight distinct haplotypes. The mean genetic diversity was high (h = 0.702; p = 0.01556). AMOVA analysis indicated that most of the variation (67%) occurred within populations and the F ST value (0.32996) was highly significant. F ST values were significant in most comparisons among cities. The isolation by distance was not significant (r = -0.1216 and p = 0, 7550), indicating that genetic distance is not related to geographic distance. Neighbor-joining analysis showed two genetically distinct groups within Paraná. The DNA polymorphism and AMOVA data indicate a decreased gene flow in populations from Paraná, which can result in increased vectorial competence.

Fauna of phlebotomine sand flies (Diptera, Psychodidae) in areas with endemic American cutaneous leishmaniasis in the State of Mato Grosso do Sul, Brazil

Fauna of phlebotomine sand flies (Diptera, Psychodidae) in areas with endemic American cutaneous leishmaniasis in the State of Mato Grosso do Sul, Brazil. The aim of this study was to investigate the ecological aspects of the main vectors of American cutaneous leishmaniasis (ACL) in four monitoring stations situated in the municipalities of Naviraí, Nova Andradina, Novo Horizonte do Sul and Rio Verde de Mato Grosso. For each monitoring station, the captures of sand flies were undertaken each month from July 2008 to June 2010 using CDC and Shannon traps. The CDC traps were installed simultaneously for three consecutive nights in three collection sites: intradomicile, peridomicile and edge of the forest. A Shannon trap was installed from dusk to 10 pm, inside the forest, one night per month. A total of 7,651 sand flies belonging to nine genera and twenty-nine species were captured. Nyssomyia neivai (52.95%), Psathyromyia hermanlenti (10.91%), Psathyromyia runoides (9.16%), Nyssomyia whitmani (7.95%), Psathyromyia aragaoi (4. 89%), Nyssomyia antunesi (3.14%) and Evandromyia bourrouli (2.20%) were the most frequent species. Approximately 65% of the sand flies were collected in the forest environment. The municipalities presented significantly different indexes of species diversity. Naviraí presented the lowest species diversity index, however, it showed the highest abundance. Novo Horizonte do Sul had the highest species diversity index, but the lowest abundance (< 5%). It is noteworthy the occurrence of vector species of Leishmania in the areas studied, especially in Naviraí, where Ny. neivai presented high frequencies which may explain the increased number of ACL cases in this municipality.

White grubs (Coleoptera, Melolonthidae) in the "Planalto Region", Rio Grande do Sul state, Brazil: Key for identification, species richness and distribution

White grubs (Coleoptera, Melolonthidae) in the "Planalto Region", Rio Grande do Sul state, Brazil: Key for identification, species richness and distribution. The objective of this study was to survey the occurrence and geographic distribution of white grub species (Coleoptera, Melolonthidae) in cultivated and non-cultivated fields of the "Planalto Region", Rio Grande do Sul state, Brazil and develop a key at genus-level. Twenty-eight species from 15 genera and three subfamilies were recorded: Dynastinae, Melolonthinae and Rutelinae. The species or genera recorded for the first time in the state are: Cyclocephala metrica, C. tucumana, Isonychus albicinctus, Liogenys bidenticeps, L. fusca, L. obesa and L. sinuaticeps, Paranomala violacea, as well as unidentified species of Amononyx, Dicrania, Leucothyreus, Macrodactylus, Plectris and Rhizogeniates. Among the species recorded, 23 were associated with winter crops. Only Cyclocephala metrica, Dyscinetus rugifrons, two species of Leucothyreus and one species of the tribe Sericini were not present in cultivated crop fields. Cyclocephala flavipennis and Diloboderus abderus occurred in most of the municipalities sampled, often associated with Plectris sp., C. modesta and C. putrida. The highest richness of melolonthids was concentrated in the northeast of the Planalto region.

Phlebotomine sand flies (Diptera, Psychodidae) from Rio de Janeiro State, Brazil: species distribution and potential vectors of leishmaniases

Phlebotomine sand flies (Diptera, Psychodidae) from Rio de Janeiro State, Brazil: Species distribution and potential vectors of leishmaniases. Rio de Janeiro State, in Brazil, has endemic areas of both cutaneous and visceral leishmaniases. In these areas, entomologic surveillance actions are highly recommended by Brazil's Ministry of Health. The present work describes the results of sand fly captures performed by the Health Department of Rio de Janeiro State between 2009 and 2011 in several municipalities. An updated species list and distribution of phlebotomine sand flies in the state are provided based on an extensive literature review. Currently, the sand fly fauna of Rio de Janeiro State has 65 species, belonging to the genera Brumptomyia (8 spp.) and Lutzomyia (57 spp.). Distribution maps of potential leishmaniases vector species Lutzomyia (Nyssomyia) intermedia, L. migonei, L. (N.) whitmani, L. (N.) flaviscutellata and L. (Lutzomyia) longipalpis are provided and their epidemiological importance is discussed.

Distinct genetic structure in populations of Chrysoperla externa (Hagen) (Neuroptera, Chrysopidae) shown by genetic markers ISSR and COI gene

Distinct genetic structure in populations of Chrysoperla externa (Hagen) (Neuroptera, Chrysopidae) shown by genetic markers ISSR and COI gene. Green lacewings are generalist predators, and the species Chrysoperla externa presents a great potential for use in biological control of agricultural pests due to its high predation and reproduction capacities, as well as its easy mass rearing in the laboratory. The adaptive success of a species is related to genetic variability, so that population genetic studies are extremely important in order to maximize success of the biological control. Thus, the present study used nuclear (Inter Simple Sequence Repeat - ISSR) and mitochondrial (Cytochrome Oxidase I - COI) molecular markers to estimate the genetic variability of 12 populations in the São Paulo State, Brazil, as well as the genetic relationships between populations. High levels of genetic diversity were observed for both markers, and the highest values of genetic diversity appear associated with municipalities that have the greatest areas of native vegetation. There was high haplotype sharing, and there was no correlation between the markers and the geographic distribution of the populations. The AMOVA indicated absence of genetic structure for the COI gene, suggesting that the sampled areas formed a single population unit. However, the great genetic differentiation among populations showed by ISSR demonstrates that these have been under differentiation after their expansion or may also reflect distinct dispersal behavior between males and females.