Tax policy in Latin America: Assessment and guidelines for a second generation of reforms

Includes bibliography

Indicadores socieconômicos e criação de áreas naturais protegidas em Minas Gerais

Nature Protection Areas (NPA) are important in the modern world, although still created with no well-defined criteria, overall in state and municipal spheres. In addition, there are no consistent information on the existence or factors that influence the creation and distribution of these areas. The present work had the objectives of identifying the Nature Protection Areas in Minas Gerais, Brazil, considering the municipalities and their mesoregions; perform a space-temporal analysis of the NPAs in Minas Gerais; relate the existence of NPAs with the Municipal Human Development Index (MHDI) and the municipal Gini Index (GI); relate the existence of NPA with the space-temporal and population density of each municipality; relate the Gross Domestic Product (GDP) with the presence of NPAs; relate the existence of NPAs with the occurrence of preservation areas in municipalities within the Atlantic Forest Biome; and verify the influence of the Ecological Sales and Services Tax (Ecological ICMS) institute over the creation of municipal NPAs in Minas Gerais. To reach these objectives, we researched databases, governmental websites, contacted managers and sent questionnaires to the 853 municipalities of Minas Gerais. After tabulating the data, statistical tests were applied to verify possible correlations. The results showed that the state has 9.26% of its territory protected, with the predominance of units of Sustainable Use, especially Environmental Protection Areas, which constitute 69.9% of this area. Only 1.96% of the territory are protected by Integral Protection (IP). We found no correlation between MHDI and the presence of NPAs. However, we verified that municipalities with IP units present higher GI when compared to the others, suggesting that the presence of this conservation unit (CU) model may be associated to social inequality. The results also showed a higher concentration CU in regions that use little of its natural resources as main economic basis and in municipalities with higher GDP. We also registered a positive correlation between the size of the municipalities, of the mesoregions, preserved area of the Atlantic Forest and population density. The Ecological ICMS did not contribute for a better IP in the state and, currently, does not represent an incentive to the creation of CU in Minas Gerais, even in the case of Environmental Protection Areas. This work registered a high degree of vulnerability if the protection system in this state, based on low restriction conservation units.

Time to tax for inclusive growth

Safeguarding the advances the continent has already achieved and ensuring inclusive and sustainable growth must be a priority for all the countries in the region. That is why the Economic Commission for Latin America and the Caribbean (ECLAC) and Oxfam are committed to working together in order to promote and build a new consensus against inequality. There is no silver bullet, but there are measures that can be taken, which together can make a big difference —and tax reform is a good place to start. This publication has been prepared in the hope that it will contribute to efforts to combat inequality in Latin America, by analysing the fiscal challenges involved and proposing policy guidelines.

Incentive spirometry for prevention of postoperative pulmonary complications in upper abdominal surgery

BackgroundThis is an update of a Cochrane Review first published in The Cochrane Library 2008, Issue 3.Upper abdominal surgical procedures are associated with a high risk of postoperative pulmonary complications. The risk and severity of postoperative pulmonary complications can be reduced by the judicious use of therapeutic manoeuvres that increase lung volume. Our objective was to assess the effect of incentive spirometry compared to no therapy or physiotherapy, including coughing and deep breathing, on all-cause postoperative pulmonary complications andmortality in adult patients admitted to hospital for upper abdominal surgery.ObjectivesOur primary objective was to assess the effect of incentive spirometry (IS), compared to no such therapy or other therapy, on postoperative pulmonary complications and mortality in adults undergoing upper abdominal surgery.Our secondary objectives were to evaluate the effects of IS, compared to no therapy or other therapy, on other postoperative complications, adverse events, and spirometric parameters.Search methodsWe searched the Cochrane Central Register of Controlled Trials (CENTRAL) (The Cochrane Library 2013, Issue 8), MEDLINE, EMBASE, and LILACS (from inception to August 2013). There were no language restrictions. The date of the most recent search was 12 August 2013. The original search was performed in June 2006.Selection criteriaWe included randomized controlled trials (RCTs) of IS in adult patients admitted for any type of upper abdominal surgery, including patients undergoing laparoscopic procedures.Data collection and analysisTwo authors independently assessed trial quality and extracted data.Main resultsWe included 12 studies with a total of 1834 participants in this updated review. The methodological quality of the included studies was difficult to assess as it was poorly reported, so the predominant classification of bias was 'unclear'; the studies did not report on compliance with the prescribed therapy. We were able to include data from only 1160 patients in the meta-analysis. Four trials (152 patients) compared the effects of IS with no respiratory treatment. We found no statistically significant difference between the participants receiving IS and those who had no respiratory treatment for clinical complications (relative risk (RR) 0.59, 95% confidence interval (CI) 0.30 to 1.18). Two trials (194 patients) IS compared incentive spirometry with deep breathing exercises (DBE). We found no statistically significant differences between the participants receiving IS and those receiving DBE in the meta-analysis for respiratory failure (RR 0.67, 95% CI 0.04 to 10.50). Two trials (946 patients) compared IS with other chest physiotherapy. We found no statistically significant differences between the participants receiving IS compared to those receiving physiotherapy in the risk of developing a pulmonary condition or the type of complication. There was no evidence that IS is effective in the prevention of pulmonary complications.Authors' conclusionsThere is low quality evidence regarding the lack of effectiveness of incentive spirometry for prevention of postoperative pulmonary complications in patients after upper abdominal surgery. This review underlines the urgent need to conduct well-designed trials in this field. There is a case for large RCTs with high methodological rigour in order to define any benefit from the use of incentive spirometry regarding mortality.

Estudo e análise do risco e da viabilidade econômica do mercado cativo e do mercado livre de energia elétrica no terceiro ciclo tarifário

In 2004 two trading environment for contracts of purchase and of electricity energy were established, the Regulated Contracting Environment (RGE) and the Free Contracting Environment (FCE). In the first one, consumers can only buy their energy directly from local electricity distribution, and in the second one, consumers can choose their delivery, amount and type of energy that they will burn through bilateral contracts. Thus, before deciding to migrate to the FCE, it is necessary understanding the rules of marketing, the risk involved and the economic viability of the two markets so can determine which environment has more benefits to the consumer. This paper aims to offer tools to support takeover decision of potentially free costumers, who have the option to migrate to market in order to evaluate the benefits and disadvantages of each market. This paper has also considered the new rules of the third rate cycle, where consumers can opt for green tax. The methodology presented is based on calculations of spending with energy and the risk of flag in captive market and free market in one year

Análise dos efeitos adversos dos benefícios concedidos às Microempresas e Empresas de Pequeno Porte (EPP) nas licitações públicas brasileiras

The Micro and Small Enterprises are in a special group of companies it given potential for development, employability, and integration into society. Although in Brazil they have high mortality rates, resulted to creation of the Statute of Micro and Small Enterprise in order to encourage it through tax benefits and advantages in public procurement processes. However, the other side of the debate, the public procurement process is the moment when the Public Sector relates to the Private Sector to materialize works, services and shopping. These procurement processes have itself weaknesses, such as excessive bureaucracy, delays and corruption, leading us to inquire: is a good idea promotes the development of micro and small enterprises through weaknesses procurement process? This discussion using theoretical framework, and an analysis of two case studies where the winners of procurement were two enterprises benefited from the Statute of Micro and Small Enterprises

RP979-56 Long-Term Installment Land Contracts

The installment land contract is both an instrument of transfer and a method of financing sales of land. If properly drawn, it can have a number of advantages for both the buyer and seller. Both parties should contact their attorneys to be sure that the terms of the contract are clearly stated and understood. This research publication discusses how long-term installment land contracts are used in the agricultural community.

CC96-396 Productcion Flexibility Contracts: Provisions, Implications and the Participation Decision

The Federal Agriculture Improvement and Reform (FAIR) Act of 1996 (P.L. 104-127) was signed into law by President Clinton on April 4, 1996. Most provisions of the new law, including the commodity provisions, will be effective for seven years, 1996-2002. Unlike previous farm bills, provisions relating to commodity supports are grouped together under what is known as the Agricultural Market Transition Act (AMTA) program. Producers of seven commodities: corn, sorghum, barley, oats, wheat, rice and cotton must sign Productive Flexibility Contracts (PFCs) to participate in the AMTA. These seven commodities are referred to as "contract commodities." This publication focuses on the PFCs, beginning with an overview of contract provisions. Potential short- and long-run implications of PFCs are then discussed.

RP97-43 Tax Planning When Buying or Selling a Farm

If you're like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you've paid your farm bills land your taxes, the more you and your family will have to spend. You can increase thos enet earnings in sveral ways: by increasing production, by decreasing cost of supplies oer by finding a way to get more for your produce. But there's another way to increase your after-tax earnings. One that many farmers oculd afford to spen dmore time on: decreasing taxes. The key to avoiding unnecessary taxes is tax planning. This publication will help you do just that: plan for the future.

Cocaine effects on mouse incentive-learning and human addiction are linked to alpha 2 subunit-containing GABA(A) receptors

Because GABA(A) receptors containing alpha 2 subunits are highly represented in areas of the brain, such as nucleus accumbens (NAcc), frontal cortex, and amygdala, regions intimately involved in signaling motivation and reward, we hypothesized that manipulations of this receptor subtype would influence processing of rewards. Voltage-clamp recordings from NAcc medium spiny neurons of mice with alpha 2 gene deletion showed reduced synaptic GABA(A) receptor-mediated responses. Behaviorally, the deletion abolished cocaine`s ability to potentiate behaviors conditioned to rewards (conditioned reinforcement), and to support behavioral sensitization. In mice with a point mutation in the benzodiazepine binding pocket of alpha 2-GABA(A) receptors (alpha 2H101R), GABAergic neurotransmission in medium spiny neurons was identical to that of WT (i.e., the mutation was silent), but importantly, receptor function was now facilitated by the atypical benzodiazepine Ro 15-4513 (ethyl 8-amido-5,6-dihydro-5-methyl-6-oxo-4H-imidazo [1,5-a] [1,4] benzodiazepine-3-carboxylate). In alpha 2H101R, but not WT mice, Ro 15-4513 administered directly into the NAcc-stimulated locomotor activity, and when given systemically and repeatedly, induced behavioral sensitization. These data indicate that activation of alpha 2-GABA(A) receptors (most likely in NAcc) is both necessary and sufficient for behavioral sensitization. Consistent with a role of these receptors in addiction, we found specific markers and haplotypes of the GABRA2 gene to be associated with human cocaine addiction.

LTR point mutations in the Tax-responsive elements of HTLV-1 isolates from HIV/HTLV-1-coinfected patients

Background: In Virology Journal 2011, 8: 535, Neto et al. described point mutations into Tax-responsive elements (TRE) of the LTR region of HTLV-1 isolates from asymptomatic carriers from Sao Paulo, Brazil, and hypothesized that the presence of the G232A mutation in the TRE-1 increase viral proliferation and consequently the proviral load (PvL), while the A184G mutation in the TRE-2 do not have such effect. Findings: We performed the real-time PCR assay (pol) and sequenced LTR region of HTLV-1 isolates from 24 HIV/HTLV-1-coinfected patients without HTLV-1-associated diseases from the same geographic area. These sequences were classified as belonging to the transcontinental subgroup A of the Cosmopolitan subtype a. The frequency of G232A mutation (16/24, 66.7%) was high as much as 61.8% reported by Neto's in HTLV-1 asymptomatic carriers with high PvL. High frequency (13/24, 54.2%) of double mutations G232A and A184G was also detected in HIV/HTLV-1-coinfected patients. We did not quantify PvL, but comparative analyses of the cycle threshold (Ct) median values of the group of isolates presenting the mutated-types sequences (Ct 33.5, n = 16) versus the group of isolates with the wild-type sequences (Ct 32, n = 8) showed no statistical difference (p = 0.4220). Conclusion: The frequencies of mutated-type sequences in the TRE-1 and TRE-2 motifs were high in HIV/HTLV-1-coinfected patients from Sao Paulo, Brazil. If these LTR point mutations have predictive value for the development of HTLV-1-associated diseases or they correspond to the subtype of virus that circulate in this geographic area has to be determined.

Tax Gene Characterization of Human T-Lymphotropic Virus Type 1 Strains from Brazilian HIV-Coinfected Patients

The tax gene of human T-lymphotropic virus type 1 (HTLV-1) diverges among isolates according to geographic regions and has been classified into two genotypes: taxA and taxB. In Brazil, taxA is the most prevalent genotype in symptomatic and asymptomatic carriers. Few studies have been conducted in HIV-infected patients. The present study characterized the tax gene (1059 bp) in 13 Brazilian HIV-1/HTLV-1-coinfected patients from the south and southeast regions. The results confirmed the transcontinental HTLV-1 subgroup A of the Cosmopolitan subtype and showed high nucleotide similarity both among Brazilian sequences and in relation to the ATK prototype (99.5% and 99.2%, respectively). Six nucleotide substitutions were highly conserved among isolates, ranging from 76.9% to 100%: C7401T, T7914C, C7920T, C7982T, G8231A, and A8367C. The presence of the Brazilian molecular signature of genotype taxA was confirmed in all of the isolates, and they clustered into two Latin American clusters, which confirms the double introduction of HTLV-1 in Brazil.