Cash-cum-in-kind transfers and income tax function

This paper investigates income tax revenues response to tax rate changes taking into consideration that cash-cum-in-kind transfers are used as a redistributive package to the community. First, we show that when cash and in-kind transfers are not tied to be substitute instruments, a marginal income tax increase may unambiguously decrease the quantity supplied of labor (and tax revenues therein). Next, we show that whenever the government chooses the optimum provision for the publicly provided good the tax revenue function has a negatively-sloped part with respect to tax rates except for one case. Last, we consider Brazilian data - PNAD - from 1976 to 2008 to test our theoretical implications. Our estimations suggest a weak evidence in favor of the existence of a La er-type curve for Brazilian income tax revenues data. Moreover, wend that the actual average income tax rate seems to be below the estimated optimum level. In a shorter sample from 1996-1999, we nd evidence that labor supply decreases with tax rate when cash and in-kind transfers are in play. Using a pseudo-panel from the same shorter sample, we try to estimate the elasticity of taxable income, following Creedy and Gemmell (2012) and Saez et al. (2009). We explore a small tax reform between 1997 and 1998 that a ected only the higher income tax bracket, and evidence that Brazil is on the revenue reducing side of the La er Curve, at least for individuals in the higher income tax bracket.

Heaviside generalized functions and shock waves for a Burger kind equation

The purpose of the work is to study the existence and nonexistence of shock wave solutions for the Burger equations. The study is developed in the context of Colombeau's theory of generalized functions (GFs). This study uses the equality in the strict sense and the weak equality of GFs. The shock wave solutions are given in terms of GFs that have the Heaviside function, in x and ( x, t) variables, as macroscopic aspect. This means that solutions are sought in the form of sequences of regularizations to the Heaviside function, in R-n and R-n x R, in the distributional limit sense.

Which kind of miniplate to use in mandibular sagittal split osteotomy? An in vitro study

This study verified the resistance to displacement of six miniplate fixation methods after sagittal split osteotomy (SSO). SSO was performed in 30 polyurethane synthetic mandible replicas. The distal segments were advanced (4 mm) and specimens were grouped according to the fixation method: four-hole standard miniplate; four-hole locking miniplate; six-hole standard miniplate; six-hole locking miniplate; six-hole standard sagittal miniplate; six-hole locking sagittal miniplate. Biomechanical evaluation was performed by applying compression loads to three points on the second molar region, using an Instron universal testing machine until a 3 mm displacement of the segments occurred. Compression loads able to produce 3 mm displacement were recorded in kN and subjected to analysis of variance (P < 0.01) and Tukey's tests for comparison between groups (P < 0.05). The locking sagittal miniplate showed higher resistance to displacement than the regular four- and six-hole locking and standard miniplates. No significant differences were observed between the locking sagittal miniplate and the regular sagittal or the four-hole locking miniplates. Two of the three groups with the best results had locking plate fixation methods. Fixation of SSO with a single miniplate is better accomplished using six-hole locking sagittal miniplates, six-hole standard sagittal miniplates, or four-hole locking miniplates; these methods are more resistant to displacement.

Zeros of Jacobi functions of second kind

The number of zeros in (- 1, 1) of the Jacobi function of second kind Q(n)((alpha, beta)) (x), alpha, beta > - 1, i.e. The second solution of the differential equation(1 - x(2))y (x) + (beta - alpha - (alpha + beta + 2)x)y' (x) + n(n + alpha + beta + 1)y(x) = 0,is determined for every n is an element of N and for all values of the parameters alpha > - 1 and beta > - 1. It turns out that this number depends essentially on alpha and beta as well as on the specific normalization of the function Q(n)((alpha, beta)) (x). Interlacing properties of the zeros are also obtained. As a consequence of the main result, we determine the number of zeros of Laguerre's and Hermite's functions of second kind. (c) 2005 Elsevier B.V. All rights reserved.

An electrode of the second kind for aspirin determination in tablet formulations

This paper describes the construction of an electrode of the second kind, Pt\Hg\Hg-2(Salic)(2)\Graphite, sensitive to salicylate. This electrode responds to the salicylate ion with a sensivity of 58.66 mV/decade over the range 6.0x10(-4) - 1.0x10(-1) mol/l at pH 6.0 and an ionic strength of 0.500 - 3.00 mol/l, adjusted with NaClO4. The electrode is easily constructed, shows a fast response time, is low in cost, has excellent response stability, and has a lifetime greater than 18 months, which is much longer than those reported earlier for other systems. The influence of 10 different carboxylate and inorganic anions on the electrode response showed that there was negligible interference by most of these ions. It was used to determine aspirin in tablets (after hydrolysis of acetylsalicylic acid to salicylate) by means of the standard additions method. The results obtained using this electrode for aspirin determination, in three different samples of antithermic drugs, compared favorably with the results given by the British Pharmacopoeia method.

An electrode of the second kind for benzoate determination in medicinal syrups

This paper describes the construction of an electrode of the second kind, Pt\Hg\Hg-2(Bzt)(2)\graphite, sensitive to benzoate ion (Bzt). The electrode provides a near-Nernstian response (-58.19 mV/decade at 25 degrees C) to benzoate ion in the concentration range 1.11 x 10(-1) to 5.00 x 10(-4) M at pH 7.0 and ionic strength 0.500-3.00M, adjusted with NaClO4. The electrode is easily constructed, shows a fast response time, is low in cost, has excellent response stability, and has a lifetime greater than 24 months. which is much longer than those earlier reported for other systems. A further salient feature of the electrode is that perchlorate does not interfere in its response, which may be advantageous in the analysis of perchloric acid-treated samples. It was applied to the determination of sodium benzoate in some commercial expectorating medicinal syrups using the standard additions method. The results obtained by the proposed procedure compare very favorably with those obtained through the reference method recommended by the United States Pharmacopeia. (C) 1998 Academic Press.

What kind of State? what kind of equality?: XI Regional Conference on Women in Latin America and the Caribbean: Brasilia, 13-16 July 2010

Available also in spanish and portuguese

What kind of State? What kind of equality? XI Regional Conference on Women in Latin America and the Caribbean: Brasilia, 13-16 July 2010. Summary

The document What kind of State? What kind of equality? analyses the progress of gender equality in the region 15 years after the approval of the Beijing Platform for Action, 10 years after the drafting of the Millennium Development Goals and 3 years after the adoption of the Quito Consensus at the tenth session of the Regional Conference on Women in Latin America and the Caribbean, held in 2007. It also examines the achievements made and challenges faced by governments in light of the interaction between the State, the market and families as social institutions built on the foundation of policies, laws, and customs and habits which, together, establish the conditions for renewing or perpetuating gender and social hierarchies.

What kind of microfoundations? Notes on the evolutionary approach

The microfoundations of economic models are a hotly debated topic in the literature. The debate is important because microfoundations —the ways in which agents decide and behave— have implications that go beyond a specific firm, market or activity; they strongly condition macroeconomic outcomes. This document addresses the classical problems of rationality, uncertainty and institutions: when there is Keynes-Knight uncertainty and rationality is bounded, decision making adopts the form of conventional rules or heuristics. The hyper-rational representative agent of the rational expectations world could generate highly misleading outcomes in macro models. Section 2 applies this discussion to the study of technical change and to innovation and diffusion of technology in the international system, which transform the patterns of specialization. Section 3 discusses the forces that may trap a country in a low-growth trap and the crucial role of institutions in escaping from this trap.