796 resultados para Progressive taxation.
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The relationship of managerial bonuses and profit maximization is interesting both from an economic and a managerial viewpoint. Our contribution to this literature is showing that progressive managerial bonuses can increase profits in a spatial Bertrand competition, and furthermore they can help collusion.
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This dissertation presents a calibration procedure for a pressure velocity probe. The dissertation is divided into four main chapters. The first chapter is divided into six main sections. In the firsts two, the wave equation in fluids and the velocity of sound in gases are calculated, the third section contains a general solution of the wave equation in the case of plane acoustic waves. Section four and five report the definition of the acoustic impedance and admittance, and the practical units the sound level is measured with, i.e. the decibel scale. Finally, the last section of the chapter is about the theory linked to the frequency analysis of a sound wave and includes the analysis of sound in bands and the discrete Fourier analysis, with the definition of some important functions. The second chapter describes different reference field calibration procedures that are used to calibrate the P-V probes, between them the progressive plane wave method, which is that has been used in this work. Finally, the last section of the chapter contains a description of the working principles of the two transducers that have been used, with a focus on the velocity one. The third chapter of the dissertation is devoted to the explanation of the calibration set up and the instruments used for the data acquisition and analysis. Since software routines were extremely important, this chapter includes a dedicated section on them and the proprietary routines most used are thoroughly explained. Finally, there is the description of the work that has been done, which is identified with three different phases, where the data acquired and the results obtained are presented. All the graphs and data reported were obtained through the Matlab® routine. As for the last chapter, it briefly presents all the work that has been done as well as an excursus on a new probe and on the way the procedure implemented in this dissertation could be applied in the case of a general field.
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ACKNOWLEDGMENTS We thank the referees for constructive suggestions. Thanks are due to Norwegian Research Council (Petrosam 2) for financial support.
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ACKNOWLEDGMENTS We thank the referees for constructive suggestions. Thanks are due to Norwegian Research Council (Petrosam 2) for financial support.
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Peer reviewed
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General note: Title and date provided by Bettye Lane.
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Thèse numérisée par la Direction des bibliothèques de l'Université de Montréal.
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Thèse numérisée par la Direction des bibliothèques de l'Université de Montréal.
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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.
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This thesis investigates the design of optimal tax systems in dynamic environments. The first essay characterizes the optimal tax system where wages depend on stochastic shocks and work experience. In addition to redistributive and efficiency motives, the taxation of inexperienced workers depends on a second-best requirement that encourages work experience, a social insurance motive and incentive effects. Calibrations using U.S. data yield higher expected optimal marginal income tax rates for experienced workers for most of the inexperienced workers. They confirm that the average marginal income tax rate increases (decreases) with age when shocks and work experience are substitutes (complements). Finally, more variability in experienced workers' earnings prospects leads to increasing tax rates since income taxation acts as a social insurance mechanism. In the second essay, the properties of an optimal tax system are investigated in a dynamic private information economy where labor market frictions create unemployment that destroys workers' human capital. A two-skill type model is considered where wages and employment are endogenous. I find that the optimal tax system distorts the first-period wages of all workers below their efficient levels which leads to more employment. The standard no-distortion-at-the-top result no longer holds due to the combination of private information and the destruction of human capital. I show this result analytically under the Maximin social welfare function and confirm it numerically for a general social welfare function. I also investigate the use of a training program and job creation subsidies. The final essay analyzes the optimal linear tax system when there is a population of individuals whose perceptions of savings are linked to their disposable income and their family background through family cultural transmission. Aside from the standard equity/efficiency trade-off, taxes account for the endogeneity of perceptions through two channels. First, taxing labor decreases income, which decreases the perception of savings through time. Second, taxation on savings corrects for the misperceptions of workers and thus savings and labor decisions. Numerical simulations confirm that behavioral issues push labor income taxes upward to finance saving subsidies. Government transfers to individuals are also decreased to finance those same subsidies.
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Growing evidence has shown a profound modification of plankton communities of the North East Atlantic and adjacent seas over the past decades. This drastic change has been attributed to a modification of the environmental conditions that regulate the dynamics and the spatial distribution of ectothermic species in the ocean. Recently, several studies have highlighted modifications of the regional climate station L4 (50° 15.00′N, 4° 13.02′W) in the Western English Channel. We here focus on the modification of the plankton community by studying the long-term, annual and seasonal changes of five zooplankton groups and eight copepod genera. We detail the main composition and the phenology of the plankton communities during four climatic periods identified at the L4 station: 1988–1994, 1995–2000, 2001–2007 and 2008–2012. Our results show that long-term environmental changes underlined by Molinero et al. (2013) drive a profound restructuration of the plankton community modifying the phenology and the dominance of key planktonic groups including fish larvae. Consequently, the slow but deep modifications detected in the plankton community highlight a climate driven ecosystem shift in the Western English Channel.
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Growing evidence has shown a profound modification of plankton communities of the North East Atlantic and adjacent seas over the past decades. This drastic change has been attributed to a modification of the environmental conditions that regulate the dynamics and the spatial distribution of ectothermic species in the ocean. Recently, several studies have highlighted modifications of the regional climate station L4 (50° 15.00′N, 4° 13.02′W) in the Western English Channel. We here focus on the modification of the plankton community by studying the long-term, annual and seasonal changes of five zooplankton groups and eight copepod genera. We detail the main composition and the phenology of the plankton communities during four climatic periods identified at the L4 station: 1988–1994, 1995–2000, 2001–2007 and 2008–2012. Our results show that long-term environmental changes underlined by Molinero et al. (2013) drive a profound restructuration of the plankton community modifying the phenology and the dominance of key planktonic groups including fish larvae. Consequently, the slow but deep modifications detected in the plankton community highlight a climate driven ecosystem shift in the Western English Channel.
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This article studies the house of seclusion established for devout Indian and mestizo laywomen in the town of Pasig in 1740, and the dispute over tribute obligations that affected retreated or “pious” women. Founded outside of the Royal Patronato, this house of seclusion was extraordinarily attractive as a place for voluntary retreat and as an educational center. The dispute over tribute payments brought to light misgivings and conflicts of interest between the parties involved, while revealing the fundamental problem: the traditionally undefined juridical status of this type of establishment on the Islands. The solution given to the problem (tribute exemption) was to be extended to other similar centers in the Philippines. This article, realized with the use of unpublished documentation from the General Archives of the Indies, contributes therefore to our knowledge of the world of women in the Philippine archipelago; an ambit of great complexity that, as of yet, has been insufficiently studied.
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Progressive multifocal leukoencephalopathy (PML) caused by reactivation of the JC virus (JCV), a human polyomavirus, occurs in autoimmune disorders, most frequently in systemic lupus erythematosus (SLE). We describe a HIV-negative 34-year-old female with SLE who had been treated with immunosuppressant therapy (IST; steroids and azathioprine) since 2004. In 2011, she developed decreased sensation and weakness of the right hand, followed by vertigo and gait instability. The diagnosis of PML was made on the basis of brain MRI findings (posterior fossa lesions) and JCV isolation from the cerebrospinal fluid (700 copies/ml). IST was immediately discontinued. Cidofovir, mirtazapine, mefloquine and cycles of cytarabine were sequentially added, but there was progressive deterioration with a fatal outcome 1 year after disease onset. This report discusses current therapeutic choices for PML and the importance of early infection screening when SLE patients present with neurological symptoms. In the light of recent reports of PML in SLE patients treated with rituximab or belimumab, we highlight that other IST may just as well be implicated. We conclude that severe lymphopenia was most likely responsible for JCV reactivation in this patient and discuss how effective management of lymphopenia in SLE and PML therapy remains an unmet need.