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To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.jpubeco.2006.07.005 Byline: M.P. Devereux (a)(b)(c), B. Lockwood (a)(c), M. Redoano (a) Keywords: Tax competition; Excise taxes; Cross-border shopping; Smuggling Abstract: This paper provides a simple but general theoretical framework for analyzing simultaneous vertical and horizontal competition in excise taxes, which includes several previous contributions as special cases. It allows for both elastic individual demand for the taxed good, and cross-border shopping (and smuggling). It then estimates equations informed by the theory on a panel of US state and federal excise taxes on cigarettes and gasoline. The results are generally consistent with the theory, when the characteristics of the markets for the goods are taken into account. Taxes in neighboring states have a significant and large effect in the case of cigarettes. The possibility of smuggling cigarettes from low tax states also plays a role. In the case of gasoline, taxes in neighboring states do not play a significant role; however, there is evidence in this case of vertical competition. Author Affiliation: (a) University of Warwick, United Kingdom (b) IFS, United Kingdom (c) CEPR, United Kingdom Article History: Received 20 April 2004; Revised 3 July 2006; Accepted 5 July 2006

Abstract: Many terrestrial ectothermic species exhibit limited variation in upper thermal tolerance across latitude. However, these trends may not signify limited adaptive capacity to increase thermal tolerance in the face of climate change. Instead, thermal tolerance may be similar among populations because behavioural thermoregulation by mobile organisms or life stages may buffer natural selection for thermal tolerance. We compared thermal tolerance of adults and embryos among natural populations of Drosophila melanogaster from a broad range of thermal habitats around the globe to assess natural variation of thermal tolerance in mobile vs. immobile life stages. We found no variation among populations in adult thermal tolerance, but embryonic thermal tolerance was higher in tropical strains than in temperate strains. We further report that embryos live closer to their upper thermal limits than adults – that is, thermal safety margins are smaller for embryos than adults. F1 hybrid embryos from crosses between temperate and tropical populations had thermal tolerance that matched that of tropical embryos, suggesting the dominance of heat‐tolerant alleles. Together, our findings suggest that thermal selection has led to divergence in embryonic thermal tolerance but that selection for divergent thermal tolerance may be limited in adults. Further, our results suggest that thermal traits should be measured across life stages to better predict adaptive limits. [ABSTRACT FROM AUTHOR]

Artificial recharge of groundwater is an increasingly important method for augmenting groundwater supply and can have a positive or negative influence on the quality of water resources. We instrumented a managed aquifer recharge (MAR) pond in central coastal California to assess how patterns of infiltration and recharge affect the load of nitrate delivered to the underlying aquifer. The concentration of nitrate in infiltrating water consistently decreased during passage through the first metre of subsurface soils. Enrichment of 18O and 15 N in the residual nitrate in infiltrating water proceeded in a ratio of 1:2, indicating that denitrification plays a significant role in the quantitative reduction of nutrients exported during infiltration through shallow soils. The extent and rate of nitrate removal was spatially and temporally variable across the bottom of the recharge pond, with 30% to 60% of the nitrate load being removed over the first 6 weeks of managed aquifer recharge operation. During the period of highest N loading to the system, when the average infiltration rate was > 1 m/day, the recharge pond achieved a load reduction efficiency of 7 kg NO3−-N/day/ha, which compares favourably to nitrate load reductions achieved by treatment wetlands. Groundwater mounding and water composition below the recharge pond suggest that recharge and subsequent lateral transport occur heterogeneously in the underlying aquifer. Nitrate concentrations in the aquifer following infiltration were lowered primarily by dilution, with little evidence for additional denitrification occurring in the aquifer in comparison to high rates documented during shallow infiltration. Copyright © 2011 John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]

The olive tree, Olea europaea, is native to the Mediterranean basin and parts of Asia Minor. The fruit and compression-extracted oil have a wide range of therapeutic and culinary applications. Olive oil also constitutes a major component of the 'Mediterranean diet.' The chief active components of olive oil include oleic acid, phenolic constituents, and squalene. The main phenolics include hydroxytyrosol, tyrosol, and oleuropein, which occur in highest levels in virgin olive oil and have demonstrated antioxidant activity. Antioxidants are believed to be responsible for a number of olive oil's biological activities. Oleic acid, a monounsaturated fatty acid, has shown activity in cancer prevention, while squalene has also been identified as having anticancer effects. Olive oil consumption has benefit for colon and breast cancer prevention. The oil has been widely studied for its effects on coronary heart disease (CHD), specifically for its ability to reduce blood pressure and low-density lipoprotein (LDL) cholesterol. Antimicrobial activity of hydroxytyrosol, tyrosol, and oleuropein has been demonstrated against several strains of bacteria implicated in intestinal and respiratory infections. Although the majority of research has been conducted on the oil, consumption of whole olives might also confer health benefits. [ABSTRACT FROM AUTHOR]

It has been suggested that pericentric inversions of chromosome 2 increase the risk for spontaneous abortion but do not increase the risk for unbalanced recombinant offspring. We report our experience of a familial pericentric inversion of chromosome 2 resulting in two unbalanced recombinant offspring. Both subjects have 46,XX,rec(2),dup q,inv(2)(p25q35). [ABSTRACT FROM PUBLISHER]