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Taxation is more than one thing. Taxes can be levied in various ways on various things, with varying effects on a culture and an economy, and raising different challenges of justification. [ABSTRACT FROM AUTHOR]

The study of two stratigraphic sections of the Tran Formation (upper Carnian–Norian) reveals the presence of a regressive carbonate beach succession. The interpretation of lower shoreface, upper shoreface, foreshore, and backshore deposits is based on field data, microfacies analysis and comparison with Holocene and ancient analogues. The various lower shoreface deposits include automicritic boundstones/cementstones which attest to a temporary establishment of the M factory most likely as an aftermath of the global Carnian Pluvial Episode. The upper shoreface grainstones show trough cross-bedding reflecting deposition by longshore currents. Grainstones/packstones of the foreshore subenvironment have several diagnostic features including low-angle plane lamination, keystone voids, eroded beachrock clasts, and well-sorted textures with marine phreatic and vadose cements. Their deposition was controlled by supply of granular material from the shoreface, incessant wave activity and daily tides, and early lithification protecting them from erosion and remobilization. The backshore strata comprise storm washover deposits (packstones, wackestones), mudstones deposited in marginal ponds, and agglutinated stromatolites (formed by trapping and binding in a tide-influenced setting). Some of the foreshore and backshore sediments were pedogenically modified, resulting in the formation of secondary matrix, root development, desiccation cracking, and grainification. Specific products of the early vadose alteration are laminoid fenestrae with crystal silt and diagenetic grainstones, packstones, and wackestones. The good preservation of the regressive beach succession was favored by late highstand progradation of the shoreline in a low accommodation setting. [ABSTRACT FROM AUTHOR]

This paper reassesses the often‐made conclusion that the value‐added tax (VAT) is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first considers the competing methodological approaches used in previous distributional studies, highlighting the impact of savings patterns on cross‐sectional analysis when VAT burdens are measured relative to income. It is argued that measuring VAT burdens relative to expenditure – thereby removing the influence of savings – can be expected to provide a more reliable picture of the distributional impact of the VAT. On this basis, the VAT is found to be either roughly proportional or slightly progressive in most of the 27 OECD countries examined. Nevertheless, the results for a small number of countries highlight that broad‐based VAT systems that have few reduced VAT rates or exemptions can produce a small degree of regressivity. Results also show that even a roughly proportional VAT can still have significant equity implications for the poor – potentially pushing some households into poverty. This emphasises the importance of ensuring the progressivity of the tax‐benefit system as a whole in order to compensate poor households for the loss in purchasing power from paying VAT. [ABSTRACT FROM AUTHOR]

Copyright of Adab Al-Kufa is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines one of the phonetic phenomena in the interpretation of Al-Jawaher Al-Hissan for Al-Tha’alibi (d.875 AH), which is: assimilation. It occurs due to the influence of sounds and the contiguity surrounding sounds, and often it is occurring in environments that the speaker tends to rush in the utterance of words, and mix them together, and not to give the letter its phonetic right to fully pronounce it. The assimilation is a way to reduce the difficulties in pronouncing sounds and get rid of identical or similar sounds that are occurring sequentially. Because the Arabs have the independence to tilt their tongue from a position and then return it to it, it is not easy for a speaker to move an organ of articulation twice in a row while uttering two identical sounds or sounds produced from the same area of articulation. Arab grammarians and recitation scholars have both focused in their treaties on assimilations and classified it into different categories, depending on their approaches. This research follows the classification of Al-Tha’alibi’s, who classifies assimilations into: progressive, regressive, and coalescent. These types were reflected in the different Quran recitations which bears witness to Arab’s various dialects. In addition to assimilation, there is another linguistic term called the voicing of the identical letters, which is a well-known phonological Arabic language feature.

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This article analyzes from a theoretical point of view the incidence of the value added tax on the current expenditure and income of the households when applying reduced rates and exceptions from this tax for some prevalent goods from the consumption of households with small income. The replacement of the standard VAT rate with reduced rates and exemptions for such goods reduces the regressive character of this tax related to the current income (and increases the progressivity degree of the tax in relation to the current expenditures of households), when the size and the structure of consumption remains unchanged.

Objective To determine various dermoscopic patterns in active and regressive Lichen Planus. Methods It was an observational study carried out at department of dermatology unit-II, Mayo Hospital Lahore. A total of 70 dermoscopic images from 35 patients (20 females, 15 males) were studied. Their clinical pictures were taken with iPhone 6 and patients diagnosed both clinically and histologically of lichen planus were enrolled in the study. Dermoscopic pictures were taken at the same time with fireflypro DE 350 model, a polarized dermoscopic device, using both optical and digital magnification. Clinical and dermoscopic data of both active and regressive Lichen Planus was compiled separately. Predominant patterns were described keeping in mind the internationally accepted terminology & criteria. Results 40 out of 70 images belonged to patients with clinically active LP, while 30 images showed features of regressive LP. Predominant features in active LP included wikhams stria (WS), vascular structures and various forms of pigmentation. WS and vascular structures are absent in majority of treated or regressive cases. Conclusion Dermoscopy is a reliable non-invasive tool in differentiating active from regressive LP. [ABSTRACT FROM AUTHOR]

The World Health Organization has urged countries to implement a sin tax on items containing high levels of sugar to address the current worldwide obesity epidemic. Consequently, sugar taxes have become increasingly popular. However, many sugar tax systems are implemented without considering whether these systems are appropriate in addressing the obesity problem or are sustainable in the long run. In order for a tax system to be sustainable, it has to be compliant with the principles of a good tax system. These principles, however, are general in nature and have not been adapted for a sugar tax system. This article shows the modification of general principles of a good tax system to be specifically applicable to that of a sugar tax system. The modified tax principles can be applied to determine whether a sugar tax system is the appropriate tool to address obesity as well as its sustainability in future. A conceptual framework is established by using chain of referral sampling in order to identify modern tax principles. These principles are adapted to fit a sugar tax system by determining the influence of various sugar tax system design types on these principles. The conceptual framework provides guidelines to legislators regarding the development of such a system depending on the importance of each principle. Since the principles are sometimes oppositional in nature, trade-offs between the principles are inevitable. The framework does, however, provide guidance as to what could possibly be regarded as a highly acceptable option. [ABSTRACT FROM AUTHOR]

For the purpose of this study, we have conducted a comprehensive research on 143 male students from the Faculty of Physical Education, Sport and Health in Skopje, N. Macedonia. Through 17 anthropometric measures, 29 motor tests and 8 helping tests to recognize the psychological characteristics, the structure of three subspaces is analyzed and their relations to the successful technical performance of the element - hip circle bwd (hips touching bar) on the horizontal bar. There are three anthropometric dimensions, eight motor factors and five psychological factors with analysis of the motor placement. A regressive analysis is used to define the relations between the isolated factors. From the used regressive analysis where the anthropometric system, system of motor factors and the system of psychological factors are used as predictors. The main criterion is the performance of the gymnastic element hip circle bwd (hips touching bar) on the horizontal bar while the predictors show important influence on the criterion. Many isolated factors of the three subspaces: morphological, motor and psychological influence the criterion. [ABSTRACT FROM AUTHOR]

Abstract Background Healthcare financing should be equitable. Fairness in financial contribution and protection against financial risk is based on the notion that every household should pay a fair share. Health policy makers have long been concerned with protecting people from the possibility that ill health will lead to catastrophic financial payments and subsequent impoverishment. A number of studies on health care financing equity have been conducted in some provinces of China, but in Guangxi, we found such observation is not enough. What is the situation in Guagnxi? A research on rural areas of Guangxi can add knowledge in this field and help improve the equity and efficiency of health financing, particularly in low-income citizens in rural countries, is a major concern in China’s medical sector reform. Methods Socio-economic characteristics and healthcare payment data were obtained from two rounds of household surveys conducted in 2009 (4634 respondents) and 2013 (3951 respondents). The contributions of funding sources were determined and a progressivity analysis of government healthcare subsidies was performed. Household consumption expenditure and total healthcare payments were calculated and incidence and intensity of catastrophic health payments were measured. Summary indices (concentration index, Kakwani index and Gini coefficient) were obtained for the sources of healthcare financing: indirect taxes, out of pocket payments, and social insurance contributions. Results The overall health-care financing system was regressive. In 2013, the Kakwani index was 0.0013, the vertical effect of all the three funding sources was 0.0001, and some values exceeded 100%, indicating that vertical inequity had a large influence on causing total health financing inequity. The headcount of catastrophic health payment declined sharply between 2009 and 2013, using total expenditure (from 7.3% to 1.2%) or non-food expenditure (from 26.1% to 7.5%) as the indicator of household capacity to pay. Conclusion Our study demonstrates an inequitable distribution of government healthcare subsidies in China from 2009 to 2013, and the inequity was reduced, especially in rural areas. Future healthcare reforms in China should not only focus on expanding the coverage, but also on improving the equity of distribution of healthcare benefits.

Regulation of the banking and finance industry may lead to a more equal distribution of income if regulators pursue goals in the public interest. Alternatively, the economic theory of regulation predicts that regulatory and supervisory processes may be captured by the banking industry, leading to policies that promote the industry's interests. The liberalization of the banking and finance sector since the 1980s has produced more intense banking supervision and prudential regulation. In this study we find that banking supervision regulation is associated with greater income inequality. These findings are consistent with the economic theory of regulation. We interpret these results as evidence that regulatory capture in the banking and finance industry can have pernicious effects on the distribution of income. [ABSTRACT FROM AUTHOR]

Longitudinal studies of cats naturally infected with feline leukemia virus (FeLV) are important for understanding disease outcomes. Levels of p27 antigen and copy numbers of proviral DNA have been associated with FeLV-infection courses. The purpose of this prospective study was to establish cutoff values for p27 antigen concentration and proviral DNA load that distinguished high positive from low positive groups of cats and to evaluate an association with survival. At enrollment, 254 cats were tested by point-of-care and microtiter plate enzyme-linked immunosorbent assays (ELISAs) for p27 antigen and real-time polymerase chain reaction (PCR) for proviral DNA. The 127 positive cats were retested monthly for six months and monitored for survival over the four-year study. A receiver operating characteristic-based analysis of samples with concordant or discordant qualitative results for p27 antigen and proviral DNA was used to establish cutoff values, and when applied to test results at enrollment for classifying cats as high positive or low positive, a significant difference in survival was observed. High positive cats had a median survival of 1.37 years (95% CI 0.83–2.02) from time of enrollment, while most low positive cats were still alive (93.1% survival). Quantitative results for p27 antigen concentration and proviral DNA load were highly correlated with survival times in FeLV-infected cats.

The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into consideration the relation between the expenditures and the incomes of the population, but also the expenditure structure by income deciles.

In this paper, we propose that in Stau (Rgyalrongic, Sino-Tibetan) there is a system of four vowel pairs (/i/-/ə/, /e/-/ɛ/, /æ/-/ɑ/, /u/-/o/) that undergo regressive vowel harmony. This system of vowel harmony produces root morpheme forms such as [æCæ] and [ɑCɑ], whereas forms like [æCɑ] or [ɑCæ] are remarkably absent. Vowel harmony is also observed when combining morphemes to create complex words. Unambiguous cases show that the vowel of the first morpheme assimilates to the vowel of the second (e.g. /æCɑ/ → [ɑCɑ]), if the vowels of the two morphemes belong to the same vowel pair set (e.g. /æ/-/ɑ/). At the same time, there are several situations where vowel harmony is consistently not observed. Notable among these blocking mechanisms are lexemes that contain semantically-heavy first syllables. In this situation, we observe the interplay of semantics and phonology. Analysis of the vowel harmony system in Stau yields a way to measure the distance between morphemes. [ABSTRACT FROM AUTHOR]

This article analyzes from a theoretical point of view the incidence of the value added tax on the current expenditure and income of the households when applying reduced rates and exceptions from this tax for some prevalent goods from the consumption of households with small income. The replacement of the standard VAT rate with reduced rates and exemptions for such goods reduces the regressive character of this tax related to the current income (and increases the progressivity degree of the tax in relation to the current expenditures of households), when the size and the structure of consumption remains unchanged. [ABSTRACT FROM AUTHOR]

This article explores the effects of taxation system of Pakistan, especially indirect taxes, on the distribution of wealth between the rich and poor. The purpose is to determine the tax burden and the resultant income disparities focusing on the poor segment of the society. Pakistan's taxation system emerged from the ashes of British colonial rule and so it absorbed exploitative and iniquitous tendencies. With a large population living below the taxable threshold, reliance of the government to use indirect taxation as a mean to raise the tax to GDP ratio reduces the welfare dividend and compounds income inequality. This produces a cyclic process of economic inefficiencies and distortions which inadvertently widens the socio-economic gap. This article also proposes a Tax Revenue Strategy to policy planners to mitigate the effects of negative economic distortions arising out of weak taxation structure to reduce income inequalities. [ABSTRACT FROM AUTHOR]

Objective We report inequity in out-of-pocket payments (OOPP) for hospitalisation in India between 1995 and 2014 contrasting older population (60 years or more) with a population under 60 years (younger population). Methods We used data from nationwide healthcare surveys conducted in India by the National Sample Survey Organisation in 1995–96, 2004 and 2014 with the sample sizes ranging from 333,104 to 629,888. We used generalised linear and fractional response models to study the determinants of OOPP and their burden (share of OOPP in household consumption expenditure) at a constant price. The relationship between predicted OOPP and its burden with monthly per capita consumption expenditure (MPCE) quintiles and selected socioeconomic characteristics were used to examine vertical and horizontal inequities in OOPP. Results The older population had higher OOPP for hospitalisation at all time points (range: 1.15–1.48 times) and a greater increase between 1995–96 and 2014 than the younger population (2.43 vs 1.88 times). Between 1995–96 and 2014, the increase in predicted mean OOPP for hospitalisation was higher for the poorest than the richest (3.38 vs 1.85 times) older population. The increase in predicted mean OOPP was higher for the poorest (2.32 vs 1.46 times) and poor (2.87 vs 1.05 times) older population between 1995–96 and 2004 than in the latter decade. In 2014, across all MPCE quintiles, the burden of OOPP was higher for the less developed states, females, private hospitals, and non-communicable disease and injuries, more so for the older than the younger population. In 2014, the predicted absolute OOPP for hospitalisation was positively associated with MPCE quintiles; however, the burden of OOPP was negatively associated with MPCE quintiles indicating a regressive system of healthcare financing. Conclusion High OOPP for hospitalisation and greater inequity among older population calls for better risk pooling and prepayment mechanisms in India. [ABSTRACT FROM AUTHOR]

This article examines the basic dynamics underlying some of the spontaneous developmental changes created out of the unique structure of analytic therapy. These dynamics include two types of basic forces working in the therapeutic setting: regressive and progressive urges and thrusts, which set opposite processes in motion. The progressive forces, highlighted in the article, are derived from developmental pressures. These forces create the conditions for people to seek new ways of experiencing the self and of connecting to significant others in what they sense to be a more mature and authentic manner. The literature describes how, through the healing power of therapeutic transference and regressive states, therapy can help to release obstructions to these developmental thrusts, which are created by childhood traumas caused by care takers. In this article, however, the release of obstructions is examined through meta-communication, an analytic clinical intervention that can enhance expression and realization of patients' progressive wishes. [ABSTRACT FROM AUTHOR]

We present the multi-timescale collaborative tracker for single object tracking. The tracker simultaneously utilizes different types of “forces”, namely attraction, repulsion and support, to take advantage of their complementary strengths. We model the three forces via three components that are learned from the sample sets with different timescales. The long-term descriptive component attracts the target sample, while the medium-term discriminative component repulses the target from the background. They are collaborated in the appearance model to benefit each other. The short-term regressive component combines the votes of the auxiliary samples to predict the target’s position, forming the context-aware motion model. The appearance model and the motion model collaboratively determine the target state, and the optimal state is estimated by a novel coarse-to-fine search strategy. We have conducted an extensive set of experiments on the standard 50 video benchmark. The results confirm the effectiveness of each component and their collaboration, outperforming current state-of-the-art methods. [ABSTRACT FROM AUTHOR]

Landscape analysis outside higher education institutions is growing due to new international regulations and governmental policies. Here, the retrogressive method is revisited by examining its uses and advantages. The retrogressive method studies landscapes by starting in a younger time period and travelling back towards older periods. This articles point of departure is that the method appears to have declined in use in favour of its opposite: the retrospective method. Besides exemplifying its use in some contemporary works, this study gives examples of the pros and cons and current uses of the retrogressive method from two critical Scandinavian debates, from contemporary works, and from three experienced scholars. The results show that the retrogressive approach is suitable for reconstructing landscapes when sources are scarce, including sources concerning more recent periods. Written sources in combination with physical remnants in todays landscape may be used in tandem, particularly in terms of studying changes in the landscape by comparing two or more cross-sections in time. The retrogressive method is best used in the analysis phase of research and not in the presentation phase. The articles endpoint is that the retrogressive method is highly relevant within contemporary landscape planning.

The author uses Eric Berne’s metaphor of secret gardens to explore therapeutic relationships that allow for a fuller immersion in the client’s private internal world. Garden work requires a level of therapeutic intimacy that matches the depth of this private space and also, perhaps, adjustments to the therapeutic frame that are specific to the client’s unique issues and needs. This way of working and relating can create fears and vulnerabilities for both client and therapist, and, at times, the changes may feel transgressive. The author defines transgressive in therapy as work with a specific client that violates family protocols or traditional therapeutic frames but is not unethical. He describes how the transgressive functions as a bridge of exploration between regressive work and movement toward more progressive ways of relating and being. Throughout the article, the author reflects on his own personal garden work to help connect theory with practice. [ABSTRACT FROM AUTHOR]

Qualitative and quantitative analysis of Thanetian foraminiferal assemblages at Gebel Matulla in west-central Sinai has been carried out. Three benthic foraminiferal assemblages are recorded from shallowest to deepest as Cibicidoides pseudoacutus , Angulogavelinella avnimelechi , Gavelinella danica witch evidences of fluctuations from middle neritic to upper bathyal environments. Changes in the foraminiferal population enabled us to classify the Thanetian succession into two fourth order transgressive-regressive (T–R) sequences. Three sequence boundaries are identified, at the Selandian/Thanetian (S/T) boundary, within the Thanetian succession, and the Paleocene/Eocene (P/E) boundary. It occurs at the top part of the maximum regression associated with major discontinuities and changes in depositional regimes as well as vertical facies changes. Broad correlation with eustatic records based upon integrated microplanktonic biostratigraphy suggests that the fluctuations of foraminiferal population were controlled by global sea-level changes. [ABSTRACT FROM AUTHOR]

The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into consideration the relation between the expenditures and the incomes of the population, but also the expenditure structure by income deciles. [ABSTRACT FROM AUTHOR]

Wilms tumor (WT) is the most common childhood renal cancer. Recent findings of mutations in microRNA (miRNA) processing proteins suggest a pivotal role of miRNAs in WT genesis. We performed miRNA expression profiling of 36 WTs of different subtypes and four normal kidney tissues using microarrays. Additionally, we determined the gene expression profile of 28 of these tumors to identify potentially correlated target genes and affected pathways. We identified 85 miRNAs and 2107 messenger RNAs (mRNA) differentially expressed in blastemal WT, and 266 miRNAs and 1267 mRNAs differentially expressed in regressive subtype. The hierarchical clustering of the samples, using either the miRNA or mRNA profile, showed the clear separation of WT from normal kidney samples, but the miRNA pattern yielded better separation of WT subtypes. A correlation analysis of the deregulated miRNA and mRNAs identified 13,026 miRNA/mRNA pairs with inversely correlated expression, of which 2844 are potential interactions of miRNA and their predicted mRNA targets. We found significant upregulation of miRNAs-183, -301a/b and -335 for the blastemal subtype, and miRNAs-181b, -223 and -630 for the regressive subtype. We found marked deregulation of miRNAs regulating epithelial to mesenchymal transition, especially in the blastemal subtype, and miRNAs influencing chemosensitivity, especially in regressive subtypes. Further research is needed to assess the influence of preoperative chemotherapy and tumor infiltrating lymphocytes on the miRNA and mRNA patterns in WT. [ABSTRACT FROM AUTHOR]

Pseudomyogenic hemangioendothelioma (PMH) is a rare vascular tumor that occurs in young mostly male patients. Seventy percent of PMH cases are multifocal and 25% involve bones. PMH is an indolent tumor with mild local aggressiveness and an unclear pathology. Only two cases of spontaneous regressive bone PMH have been reported. Here, we report the case of a 17-year-old boy with a multifocal bone PMH diagnosed from a chronic pain in his left knee. The PMH affected the right scapula, both humeri, the right olecranon, the second metacarpal bone, the second and fourth right ribs, the thoracic and lumbar spine, the pelvic ring, the left and right femoral neck, and the left patella. Every lesion presented with a lobulated, lytic pattern, sometimes with a peripheral sclerotic rim. MRI showed a tissue lesion with a low intensity on T1-weighted sequences and high intensity on T2-weighted sequences. Enhancement of T1 gadolinium fat-saturated sequences was bright. After discussion, a national specialized board decided to actively monitor the patient and start general chemotherapy in the case of progression. The disease was stable at 3 and 6 months and showed signs of regression at 1 year, which was further confirmed at 2 years. CT scan and MRI highlighted a progressive filling of the tumor with cancellous bone and a regression of the tissue contingent. This case report highlights to a new therapeutic approach for indolent PMH that does not prevent further treatment in the case of progression. [ABSTRACT FROM AUTHOR]

• Some localities used to tax racial minorities at higher effective property tax rates • Very little recent research exists about this phenomenon • Unknown whether this phenomenon persists or how pervasive it is • No evidence of racial discrimination in property taxation is found in Atlanta, Georgia In the past, some localities have taxed blacks at higher real rates than whites by over-assessing property values in predominately blacks neighborhoods while taxing those properties at the same nominal rates. In 1974, the NAACP sued Fulton County, Georgia – the principal county of the Atlanta metro area – over this very issue. In 1991, a mass reappraisal intended to remedy this discrimination incited a tax revolt in Fulton. However, there are few recent studies of whether discrimination is still taking place. Using assessment data from Fulton County 2010-2016, I find little to no evidence of any racial or socioeconomic discrimination in ratios of property assessment to sale prices. This suggests that (1) the assessment process is uniform and non-discriminatory, and/or (2) the process and fee for appealing one's assessment is not inaccessible to a degree that would allow any disparities to persist, and/or (3) regression-based mass appraisal techniques are capable of eliminating racial discrimination from property assessment. [ABSTRACT FROM AUTHOR]

The Kangan Formation is one of the largest carbonate reservoirs located in the South Pars Field, which is one of the major gas fields in the central basin of the Persian Gulf. Facies analyses indicate that the Kangan carbonates are formed in four microfacies belts: tidal flat, lagoon, shoal, and shallow open marine, in a platform ramp environment. The predominance of tidal flat sediments along with the oolitic shoal facies and lack of a large shoal reef indicate a homoclinal-ramp system. Major and minor elements and carbon and oxygen isotope values were used to determine the original carbonate mineralogy of the Kangan Formation. The data indicate aragonite carbonate mineralogy in a closed diagenetic system. The Kangan Formation displays a gradual upward increase in δC values and variation in δO with changing lithologies. Palaeotemperature calculation, based on the heaviest δO values in limestone micrites and dolomicrites, range from 36 to 44 °C, respectively. The isotopic compositions of the Kangan carbonates indicate that they were deposited in shallow tropical waters. Stratigraphic analysis indicates four major transgressive and regressive events of nearly two million years' average duration, which controlled the development of two depositional sequences and their systems tracts. [ABSTRACT FROM AUTHOR]

Most studies suggest that environmental taxes are regressive, making them less attractive policy options. The general objective of this paper is to analyze and compare fossil fuel and food tax incidence in Ethiopia in different expenditure groups of households considering urban and rural parts of Ethiopia separately. We use three related methods. First, we compute the budget share of fossil fuel and food in household expenditures for each category of households. Suits coefficients and concentration curves are also calculated in order to compare the degree of regressivity/progressivity. We also report tax burden from private fuel consumption, public fuel consumption, kerosene and butane gas, total transport and total fossil fuel consumption and from food items. The results suggest that fossil fuel taxes in Ethiopia are not regressive; rather they are progressive even if the progressivity varies across items considered. However, when we consider kerosene and butane gas in urban areas, tax burden would be regressive unlike other fuel types. On the other hand, the budget shares for food decrease as total expenditure increases. Generally, food tax burden in rural as well as urban areas of Ethiopia is regressive. Tax burden from public transport fuel use falls more heavily on the rich than the poor, the effect being even higher for private fuel consumption. However, in the case of kerosene, butane gas and food, the tax burden on the poor is higher than on the rich. If policy makers want to make sure that fuel and food taxes do not hurt the poor, then an increase in fuel tax could be complemented with some tax relief or subsidy for kerosene, butane gas and food items. In addition to the distributional effects, this may help address local and global environmental problems. [ABSTRACT FROM AUTHOR]

The following article deals with one of the most important explanations behind the lack of positive impact that social policy has in fighting inequality in Mexico and the Federal District in recent years. The article is based on an explanation that circles the famous debate in social policy over the impact that programs and projects have over inequality based on two of its most known methodologies: universalisation versus focalization of beneficiaries. Specifically, this article analises federal programs in México and programs implemented by the Federal District Government. The argument that it defends is that both programs designed by the Federal government and programs designed by the Federal District tend to universalize the reception of social benefits which in the end has no positive impact over inequality, but on the contrary, increase it by granting a larger percentage of social expenditure to high social classes. In this flaw, we find one of the main explanations behind the increases in inequality in Mexico in the last years despite the increase in social expenditure. [ABSTRACT FROM AUTHOR]

Copyright of Dirasat: Human & Social Sciences is the property of University of Jordan and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Canadian Tax Journal / Revue Fiscale Canadienne is the property of Canadian Tax Foundation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract: A comparison between tidal bars from a deltaic to estuarine complex in the Middle Devonian Baltic Basin shows contrasts in sedimentary structures and bar preservation, related to changes from a regressive to transgressive setting. Detailed facies analysis of the 20–30 m thick tide-dominated estuarine Amata Formation is combined with previous analysis of the underlying deltaic Gauja Formation in order to develop specific criteria for differentiating between estuarine tidal bars and deltaic tidal bars. The estuarine tidal bars are characterized by: 1) preserved bar topsets; 2) dominantly landward palaeocurrent directions; 3) well to very-well-sorted, very fine- or fine-grained sandstones; and 4) overall retrogressive stacking with overlying marine mudstones. These bars, were deposited in the outer estuary, as elongated sand bodies. Tidal currents dominated the depositional regime, seen from the abundant tidal facies, and high energy is suggested by low abundance of mudstone drapes and mica drapes. The deltaic tidal bars are characterized by: 1) eroded bar topsets; 2) dominantly basinward palaeocurrent directions; 3) poorly sorted sandstone with grain-size ranging from very fine sands to granules; and 4) overall progradational stacking patterns. These tidal bars were situated seaward of the delta plain. Strong fluvial influence is reflected by coarse-grained, poorly sorted sandstone, mudstone and pebble clasts and the predominately basinward palaeocurrent directions. The criteria listed above can all be useful for separating between the two tidal-bar types in basins with similar settings as the Devonian Baltic Basin, however, to be used as a general facies model, the criteria must be filtered for local variations. We suggest that characteristics which occur due to the regressive to transgressive stacking patterns of tidal bars; the different palaeocurrent directions, and the preservation versus truncation of tidal bars, are broad diagnostic criteria that could be applied to other basins. [Copyright &y& Elsevier]

Public administration in Western nations functions within a liberaldemocratic societal context that shapes the roles and work of public service academicians and practitioners. In recent decades, values enacted in the societal context have increasingly been regressive, emphasizing aggressiveness, premodern belief, economics as an end in itself, great social inequality, and Earth as a resource pool for business activities. This trend is in contrast to the progressive values of cooperation, knowledge of and openness to alternatives, economics as means, limited inequality, and Earth as a home to be protected. The emphasis on regressive values is particularly apparent in the United States, which may be used to illustrate the nature of the phenomenon. This paper discusses the potential for public administration academicians to counter the spread of regressive values and encourage enactment of progressive values. [ABSTRACT FROM AUTHOR]

In an attempt to improve the nation's health, many U.S. policy makers have or are considering imposing taxes on the fat in food. Dairy products constitute a large portion of at home fat consumption of particularly harmful types of fat, and nearly all U.S. households consume these products. We estimate a demand system for dairy products, which we use to simulate substitution effects among dairy products and the welfare impacts of fat taxes on various consumer groups. We find that even a 10 percent ad valorem tax on the percentage of fat would reduce fat consumption by less than a percentage point. Given that the demand for most dairy products is inelastic, a fat tax is an effective means to raise revenue. However, these fat taxes are unattractive because they are extremely regressive, and the elderly and poor suffer much greater welfare losses from the taxes than do younger and richer consumers. [ABSTRACT FROM AUTHOR]

Abstract: This study documents: (1) the sedimentary environments and depositional processes and (2) the temporal and spatial relationships of sedimentary environments within well-preserved areas in the Palaeoproterozoic Västervik metamorphic siliciclastics in southeastern Sweden. Based on lateral and vertical facies transitions, seven facies associations were documented: fluvial deposits (Facies Association 1), tidal flat deposits (FA 2), tidal channel deposits (FA 3), upper-flow-regime tidal flat deposits (FA 4), tidal bar deposits (FA 5), shoreface deposits (FA 6) and turbidite deposits (FA 7). The documented facies associations reflect deposition on a Palaeoproterozoic continental margin, where rivers drained the continent to the present north/northwest and carried sediment southeastwards. The rivers became tidally influenced further seawards. Sediments accumulated in tide-dominated estuaries, river-dominated deltas and in wave-dominated shallow-water environments. The documented tide-dominated estuary suggests that the coastline at least during some periods was macrotidal (>4m). The metasediments of the Västervik succession are locally strongly altered by tectonic deformation and metamorphism, and detailed vertical and lateral correlation was possible only in restricted separate areas. Vertical facies transitions show transgressive to regressive deposition in two of the in detail studied areas as indicated by the vertical change from riverine to a shallow marine and back to river deposition in Area 1. In Area 3 the transition occurs from river-dominated deltas into tide-dominated estuaries, succeeded above by river deposition. In the two remaining areas the deposition was overall transgressive as river deposits are succeeded above by deltaic turbidites. Despite the somewhat “fragmentized” character of the Västervik succession this work enabled to recognize general character of the Västervik Palaeoproterozoic continental margin. [Copyright &y& Elsevier]

Value added tax (VAT) has proven to be the most stable and revenue productive of all components of the tax system. However, for such a tax system to be policy sustainable over time, taxpayers must consider it fair, and it must be viewed by the National Treasury to be productive in terms of raising substantial revenue and administratively feasible by the VAT-implementing agency. The VAT system in Belize has been a highly productive component of the revenue system, and it was designed to be progressive, but in arriving at this position, over 40% of the personnel of VAT tax administration are engaged in processing tax refunds to promote progressivity and to fight against the fraud that such a refund system incubates. This is an unsustainable position for any tax system to remain intact over time. This paper evaluates the attempt by the government of Belize to introduce progressivity into their single-rate VAT through zero rating and exemption from taxation of many goods and services that are major expenditure items of poor households. The distributional impacts are measured by a tax reform that eliminates all zero ratings except for exports and a few exemptions. By eliminating zero-rated items and significantly reducing the number of exempt items, the impact of the reform adds a regressive element, although overall, the VAT system remains progressive. However, 75% of the revenues raised by this reform would be paid by the top 40% of the income distribution. The increased revenues could finance an expansion of an existing transfer scheme that exclusively targets poor households. In addition, reforms would eliminate at least 40% of the personnel costs of administering the current VAT system. [ABSTRACT FROM AUTHOR]