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Previous research has shown that changes in the composition of tax revenue affect long-run growth. However, little is yet known about whether the way tax revenue is raised matters for growth. This paper examines whether, in the context of OECD countries, a revenue-neutral increase in the value-added tax (VAT), offset by a fall in income taxes, may have different effects on long-run growth depending on how the VAT is raised. We show that a revenue-neutral rise in the VAT promotes growth when it is raised through a rise in C-efficiency, while it does not when it is raised through a rise in the standard VAT rate, the rate applied to the largest portion of taxed consumption. C-efficiency measures the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption, which in advanced economies is largely due to the VAT that is not levied because of exemptions and reduced rates. Thus, our results suggest that an increase in C-efficiency, possibly reflecting the broadening of the VAT base through fewer exemptions and a more uniform rate structure with fewer reduced rates, promotes growth more than a rise in the standard rate. [ABSTRACT FROM AUTHOR]

In this paper we decompose the change of the aggregate tax burden on labor in Austria. Our approach allows us to identify the impact of parametric changes in the tax and social security system, of base broadening measures, and of changes in the wage structure. The aggregate implicit tax rate increased by more than 10pp since the mid-1970s. Most of it can be attributed to changes in payroll taxes and social security contributions payable by employers and employees. The increase in the implicit tax rate was also driven by base-broadening measures affecting the income tax and slightly dampened by changes in the wage income structure, most importantly the very weak growth in average wages since the 1990s. Moreover, while the contribution of changes in the income tax parameters to the increase in the aggregate implicit tax rate has been small, they were an important factor for the non-uniform development of the tax burden within the income structure. Excluding base broadening measures, the 95th percentile earner now faced a 13pp higher total burden in 2016 compared to 1975, while the increase for the 20th percentile earner was comparably modest (+ 2pp). [ABSTRACT FROM AUTHOR]

The genetic base of sunflower elite lines is very narrow, due to many years of selection and breeding. To broaden the genetic diversity of the cultivated sunflower, in 1995 73 wild sunflower populations were crossed with 3 cultivated lines (Testers), and 219 hybrid offspring's were evaluated in the field. GCA and SCA effects were computed suggesting for all traits a genetic potential for improvement through selection. Study of the hybrids revealed that the wild accessions bear different genetic abilities to combine with the testers for traits of morphological architecture, phenology and yield (seed weight and seed oil). The variance due to GCA and SCA showed that gene action was additive for days to flowering, branching and plant height. Genotypes derived from the same geographic origin may have either good or poor general combing ability. The correlation between GCA and per se genotype performance was positive for all traits except for seed oil content. This was the first attempt to evaluate wild-cultivated hybrids in sunflower on a large scale and will be the starting point for the management of hybrid Helianthus annuus populations for breeding. GCA and SCA estimations will facilitate the definition of strategies to manage and exploit the natural diversity for this crop. [ABSTRACT FROM AUTHOR]

The use of the Commonwealth Potato Collection in potato breeding is set in the context of the evolution of the crop and the need to widen its genetic base by introgression and base broadening. The introduction of the potato to Europe and its subsequent worldwide spread is described. An introduction is given to the world's major potato genebanks, and the current status of the Commonwealth Potato Collection is presented. Material from this genebank has been extensively used to improve the potato. Work on wild species as sources of resistance to late blight started before the genebank was initiated, and since then CPC accessions have provided major R-genes and durable resistance to breeders, greatly benefiting growers and consumers of the potato. Progress identifying and exploiting resistance to viruses and potato cyst nematodes is described. New sources of further pest and disease resistance genes are present in the germplasm in the collection, offering the potential to overcome current and future pests and diseases. Use of the cultivated species in the collection for base broadening is described and discussed. The collection also harbours a wide range of quality traits of use to breeders, including variation for cooking and crisping, anthocyanins, carotenoids, ascorbate metabolism and others. As breeding and genetics become more precise, and as both the knowledge of biochemical pathways and means of analysing chemical composition advance, new ways of accessing this variation become possible. Possible strategies to achieve these goals are discussed. [ABSTRACT FROM AUTHOR]