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Artykuły w czasopismach na temat "Tax Salience"
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Goldin, J., i Y. Listokin. "Tax Expenditure Salience". American Law and Economics Review 16, nr 1 (20.09.2013): 144–76. http://dx.doi.org/10.1093/aler/aht014.
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Goldin, Jacob. "Optimal tax salience". Journal of Public Economics 131 (listopad 2015): 115–23. http://dx.doi.org/10.1016/j.jpubeco.2015.09.005.
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Mumford, Ann. "Tax Complexity, Tax Salience and Tax Politics". Social & Legal Studies 24, nr 2 (24.05.2015): 185–201. http://dx.doi.org/10.1177/0964663915575192.
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Finkelstein, Amy. "E-ZTAX: Tax Salience and Tax Rates*". Quarterly Journal of Economics 124, nr 3 (sierpień 2009): 969–1010. http://dx.doi.org/10.1162/qjec.2009.124.3.969.
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Shabbir, Muhammad Khurram. "Tax Salience: A Review of the Literature". JISR management and social sciences & economics 21, nr 4 (30.12.2023): 54–72. http://dx.doi.org/10.31384/jisrmsse/2023.21.4.4.
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This study provides an understanding of tax salience through the review of the literature. The tax salience refers to the prominence and visibility of the taxes and their influence over the taxpayer’s behavior. This study reviews the background literature on tax salience, how the tax policy is influenced by it, and the reaction of consumer behavior towards tax salience. The study uses the review of literature as a research methodology. The study uses the review strategy of narrative review by synthesizing, organizing, and assembling the earlier literature related to tax salience. The google scholar database was used to retrieve relevant studies for the narrative review. The time period of the key studies is mainly from 1987 to 2023. The paper concludes that tax saliencedespite being a relatively young field of economics has a pivotal role in influencing tax policies and consumer behavior. This study provides guidelines for future researchers with respect to how the consumer reacts to salience of taxation. For the policy framework it can be mandated that the policy makers in order to optimize the tax systems should not overlook the concept and area of tax salience. Since the tax salience has a significant role in influencing and shaping the consumer behavior.
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Morone, Andrea, Francesco Nemore i Simone Nuzzo. "Experimental evidence on tax salience and tax incidence". Journal of Public Economic Theory 20, nr 4 (25.04.2018): 582–612. http://dx.doi.org/10.1111/jpet.12295.
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Kwak, Sunjoo, i Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis". Revista Hacienda Pública Española 240, nr 1 (marzec 2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.
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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availability during booms lead to reductions in personal income tax rates, whereas cyclical deteriorations in resource availability during recessions result in increases in general sales tax rates.
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Kwak, Sunjoo, i Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis". Revista Hacienda Pública Española 240, nr 1 (marzec 2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.
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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availability during booms lead to reductions in personal income tax rates, whereas cyclical deteriorations in resource availability during recessions result in increases in general sales tax rates.
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Chetty, Raj, Adam Looney i Kory Kroft. "Salience and Taxation: Theory and Evidence". American Economic Review 99, nr 4 (1.08.2009): 1145–77. http://dx.doi.org/10.1257/aer.99.4.1145.
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Using two strategies, we show that consumers underreact to taxes that are not salient. First, using a field experiment in a grocery store, we find that posting tax-inclusive price tags reduces demand by 8 percent. Second, increases in taxes included in posted prices reduce alcohol consumption more than increases in taxes applied at the register. We develop a theoretical framework for applied welfare analysis that accommodates salience effects and other optimization failures. The simple formulas we derive imply that the economic incidence of a tax depends on its statutory incidence, and that even policies that induce no change in behavior can create efficiency losses. (JEL C93, D12, H25, H71)
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Ferraresi, Massimiliano. "Political Budget Cycle, Tax Collection, and Yardstick Competition". B.E. Journal of Economic Analysis & Policy 21, nr 3 (8.03.2021): 1149–61. http://dx.doi.org/10.1515/bejeap-2020-0380.
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Abstract This paper exploits the political cycle of Italian municipalities to test for the presence of strategic interactions in the collection of local taxation. The revenue from the personal income tax surcharge—a tax tool of low salience—is (positively) plagued by political manipulation and is found to be a strategic complement, but only when mayors run for re-election, a finding consistent with the yardstick competition hypothesis. More salient fiscal tools, such as property tax and user fees and charges, are also (negatively) affected by budget cycles, but they do not appear to be spatially correlated.
Rozprawy doktorskie na temat "Tax Salience"
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Amberger, Harald, Eva Eberhartinger i Helmut Kasper. "Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence". WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/4897/1/SSRN%2Did2727680.pdf.
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Recent empirical findings suggest that firms might not always engage in economically optimal tax planning. We conduct a series of four laboratory experiments with 223 students and 62 tax professionals to examine whether decision biases offer a behavioral explanation for tax outcomes. We find that individuals overestimate the importance of tax rates relative to the tax base when facing time pressure in tax-planning decisions. This systematic decision bias results in suboptimal choices. In line with the theory of rational inattention, we observe that increasing tax-burden differences between two tax-planning strategies weakly mitigate the decision bias. However, tax-planning behavior is unaffected by the level of experience: students and highly experienced tax professionals are similarly prone to biased decision-making. Overall, our findings suggest that overestimating the implications of salient tax-rate information can cause decision biases and contribute to heterogeneity in tax outcomes.Series: WU International Taxation Research Paper Series
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Bastani, Spencer, i Daniel Waldenström. "Salience of Inherited Wealth and the Support for Inheritance Taxation". WU Vienna University of Economics and Business, 2019. http://epub.wu.ac.at/7009/1/wp_bastani_waldenstr%C3%B6m.pdf.
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We study how attitudes to inheritance taxation are influenced by information
about the role of inherited wealth in society. Using a randomized experiment in
a register-linked Swedish survey, we find that informing individuals about the
large aggregate importance of inherited wealth and its link to inequality of opportunity
significantly increases the support for inheritance taxation. The effect
is almost uniform across socio-economic groups and survives a battery of robustness
tests. Changes in the perceived economic importance of inherited wealth and
altered views on whether luck matters most for economic success appear to be the
main driving factors behind the treatment effect. Our findings suggest that the
low salience of inherited wealth could be one explanation behind the relatively
marginalized role of inheritance taxation in developed economies.Series: INEQ Working Paper Series
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Alexander, Ödlund Lindholm. "The Salience of Issues in Parliamentary Debates : Its Development and Relation to the Support of the Sweden Democrats". Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-167610.
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The aim of this study was to analyze the salience of issue dimensions in the Swedish parliament debates by the established parties during the rise of the Sweden Democrats Party (SD). Structural topic modeling was used to construct a measurement of the salience of issues, examining the full body of speeches in the Swedish parliament between September 2006 and December 2019. Trend analysis revealed a realignment from a focus on socio-economic to socio-cultural issues in Swedish politics. Cross-correlation analyses had conflicting results, indicating a weak positive relationship between the salience of issues and the support of SD – but low predictive ability; it also showed that changes in the support of SD did lead (precede) changes in the salience of issues in the parliament. The ramifications of socio-cultural issues being the most salient are that so-called radical right-wing populist parties (RRPs), or neo-nationalist parties, has a greater opportunity to gain support. It can make voters more inclined to base their voting decision on socio-cultural issues, which favors parties who fight for and are trustworthy in those issues – giving them more valence in the eyes of the voters.
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Mo, Zhexun. "A Few Essays on the Political Economy of Inequalities in Africa and China". Electronic Thesis or Diss., Paris, EHESS, 2024. http://www.theses.fr/2024EHES0057.
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Cette thèse de doctorat s’inscrit dans mes intérêts de recherche générale à l’intersection de l’économie du développement, de l’économie politique et de l’histoire économique. Plus précisément, mon programme de recherche se concentre autour de deux axes principaux. D’une part, en numérisant des ensembles de données historiques à grande échelle, j’explore les vicissitudes à long terme des inégalités sous des formes multidimensionnelles en Afrique et en Asie de l’Est, en particulier leurs déterminants historiques (via l’avènement et la fin du colonialisme, la montée et la chute de différents régimes politiques, etc.) et leurs interactions à long terme avec le développement contemporain et les résultats de la croissance. D’autre part, j’adopte une perspective plus micro en concevant des expériences d’enquête transnationales pour comprendre comment les gens perçoivent subjectivement les inégalités et forment leurs préférences en matière de redistribution, en particulier dans les pays en développement où la forte présence d’institutions traditionnelles et des trajectoires de croissance uniques peuvent avoir façonné la vision des citoyens sur l’inégalité et le développement de manière différente, les idées tirées pouvant également éclairer les politiques pour un développement plus durable à long terme. Dans cette thèse de doctorat, je tente de répondre à ces questions en me concentrant sur les dimensions de recherche susmentionnées en quatre chapitres traversant les territoires de l’Afrique de l’Ouest et de l’Asie de l’Est. Dans le premier chapitre, j’examine les déterminants historiques de la conception des institutions coloniales françaises en Afrique de l’Ouest, En particulier, je me concentre sur l’un des épisodes de travail forcé les plus draconiens intégrés dans le système de conscription de l’époque, spécifiquement au Mali colonial où les réservistes militaires étaient exploités pour les travaux publics et la construction de chemins de fer. J’estime les répercussions à long terme du travail forcé colonial en collectant manuellement un énorme ensemble de données historiques sur les soldats coloniaux au Mali avec mes collègues qui recherchent sur le développement au Mali contemporain. Dans mes deuxième et troisième chapitres, je m’éloigne du colonialisme en Afrique de l’Ouest et me plonge dans l’étude des perceptions des inégalités et de la formation des préférences redistributives dans la Chine contemporaine. À travers deux expériences d’enquête consécutives avec mes co-auteurs,nous constatons que les attitudes des citoyens chinois envers les inégalités et les préférences pour la redistribution diffèrent significativement des idéaux occidentaux, et nous tentons de rationaliser cet ensemble unique de préférences avec l’expérience économique transitoire de la Chine et la faible agence politique de la population. Dans mon dernier chapitre, je retourne dans l’histoire de la Chine au 20e siècle et, avec mes coauteurs, nous estimons l’évolution à long terme de l’accumulation de la richesse nationale chinoise depuis la fondation de la République de Chine (1911) jusqu’en 2020. Nous trouvons des modèlestrès frappants en ce qui concerne la dynamique de l’accumulation de la richesse d’un pays ayant subi des trajectoires politiques et de développement drastiques au cours du siècle dernier, ce qui ouvre la voie à plus de dialogues pour comprendre la relation complexe entre inégalité et croissance en Chine et dans le monde en développement en général à l’avenirThis Ph.D. dissertation speaks to my general research interests at the intersections of development economics, political economy and economic history. Specifically, my research agenda centers around two main axes. On the one hand, by digitizing large-scale historical datasets, I explore the long-term vicissitudes of inequalities in multi-dimensional forms in both Africa and East Asia, in particular their historical determinants (via the advent and end of colonialism, the rise and fall of different political regimes, etc) and their long-run interactions with contemporary development and growth outcomes. On the other hand, I zoom in from a more micro perspective, by designing cross-country survey experiments, in order to understand how people subjectively perceive inequalities and form preferences for redistribution, especially in developing countries where the strong presence of traditional institutions and unique growth trajectories could have shaped citizens to view inequality and development in alternative manners and the insights from which could also inform policy-making for more sustainable development in the longer run. In this Ph.D. thesis, I attempt to answer these questions centering around the aforementioned research dimensions in four chapters, traversing the territories of West Africa and East Asia. In the first chapter, I examine the historical determinants over the design of French colonial institutions in West Africa. In particular, I zoom in on one of the most draconian forced labor episodes embedded in the conscription system at the time, specifically in colonial Mali where military reservists were exploited for public works and railway construction, and estimate the long-term developmental repercussions of colonial forced labor by hand-collecting an enormous historical dataset on colonial soldiers in Mali together with my colleagues researching on development in contemporary Mali. In my second and third chapters, I depart away from colonialism in West Africa, and dive into investigating inequality perceptions and the formation of redistributive preferences in contemporary China. Via two consecutive survey experiments with my co-authors, we find that Chinese citizens’ attitudes towards inequalities and preferences for redistribution differ significantly from the western ideals,and we attempt to rationalize this unique set of preferences with China’s transitional economic experience and low political agency of the population. In my final chapter, I go back into the history of China in the 20th century, and together with my co-authors, we estimate the long-run evolution of Chinese national wealth accumulation from the founding of the Republic of China (1911) till 2020. We find very striking patterns with regards to the dynamics of wealth accumulation of a country having undergone drastic political and development trajectories over the past century, which paves the way for more dialogues on understanding the intricate relationship between inequality and growth in China and the developing world at large in the future
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Scarfe, Bradley Edward. "Oceanographic Considerations for the Management and Protection of Surfing Breaks". The University of Waikato, 2008. http://hdl.handle.net/10289/2668.
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Although the physical characteristics of surfing breaks are well described in the literature, there is little specific research on surfing and coastal management. Such research is required because coastal engineering has had significant impacts to surfing breaks, both positive and negative. Strategic planning and environmental impact assessment methods, a central tenet of integrated coastal zone management (ICZM), are recommended by this thesis to maximise surfing amenities. The research reported here identifies key oceanographic considerations required for ICZM around surfing breaks including: surfing wave parameters; surfing break components; relationship between surfer skill, surfing manoeuvre type and wave parameters; wind effects on waves; currents; geomorphic surfing break categorisation; beach-state and morphology; and offshore wave transformations. Key coastal activities that can have impacts to surfing breaks are identified. Environmental data types to consider during coastal studies around surfing breaks are presented and geographic information systems (GIS) are used to manage and interpret such information. To monitor surfing breaks, a shallow water multibeam echo sounding system was utilised and a RTK GPS water level correction and hydrographic GIS methodology developed. Including surfing in coastal management requires coastal engineering solutions that incorporate surfing. As an example, the efficacy of the artificial surfing reef (ASR) at Mount Maunganui, New Zealand, was evaluated. GIS, multibeam echo soundings, oceanographic measurements, photography, and wave modelling were all applied to monitor sea floor morphology around the reef. Results showed that the beach-state has more cellular circulation since the reef was installed, and a groin effect on the offshore bar was caused by the structure within the monitoring period, trapping sediment updrift and eroding sediment downdrift. No identifiable shoreline salient was observed. Landward of the reef, a scour hole ~3 times the surface area of the reef has formed. The current literature on ASRs has primarily focused on reef shape and its role in creating surfing waves. However, this study suggests that impacts to the offshore bar, beach-state, scour hole and surf zone hydrodynamics should all be included in future surfing reef designs. More real world reef studies, including ongoing monitoring of existing surfing reefs are required to validate theoretical concepts in the published literature.
Książki na temat "Tax Salience"
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Finkelstein, Amy. E-Z tax: Tax salience and tax rates. Cambridge, Mass: National Bureau of Economic Research, 2007.
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Finkelstein, Amy. E-ztax: Tax salience and tax rates. Cambridge, MA: National Bureau of Economic Research, 2007.
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Guisinger, Alexandra. Community and Trade Preferences. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190651824.003.0005.
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This chapter describes the impact on trade preference of two aspects of a community that, according to the model of preference formation proposed, influence individuals’ information-gathering costs: the concentration of import-competing jobs and residential turnover. Chapters 5 argues that the extent and effectiveness of this incorporation of sociotropic considerations depends greatly on how easily individuals can tap into community concerns. In our post-NAFTA economy, diminished concentrations of import-competing industries and increased community turnover have muddied traditional sources of local information about economic impacts and increased the difficulty of individuals’ determining what is best for their community. Using three decades of survey data, chapter 5 shows the strong impact of high residential turnover and low import-competing employment concentration on increased uncertainty about benefits of trade at the regional level and lower levels of support for trade protection. Analysis of voters’ knowledge of roll call (recorded) vote during the 109th Congress finds that these community factors relate to the political salience of trade policy in communities. The chapter concludes with illustrations from Texas and New York about how politicians in low information districts are able to take stances regarding trade in opposition to the majority of their constituents.
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Aschieri, Filippo, Francesca Fantini i Justin Dean Smith. Collaborative/Therapeutic Assessment. Redaktor Sara Maltzman. Oxford University Press, 2016. http://dx.doi.org/10.1093/oxfordhb/9780199739134.013.23.
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The Collaborative/Therapeutic Assessment (C/TA) paradigm represents a significant shift from the traditional aims and techniques of psychological assessment. C/TA deliberately employs a variety of evidence-based techniques intended to maximize the potential that the process of assessment will result in meaningful therapeutic benefits for clients. The empirical support for the effectiveness of the C/TA approach is promising and demonstrates direct intervention effects on such indicators as self-esteem and symptomatology, as well as improvements in constructs and processes salient to continued psychological care, including the therapeutic alliance, treatment readiness, and distress. C/TA has also been shown to increase participation and retention in subsequent indicated mental health services for populations that traditionally are difficult to engage. This chapter describes the history and evidence-based theory behind C/TA approaches; describes the steps and procedures of the semi-stuctured Therapeutic Assessment model, and presents a thorough discussion of the application of a variety of therapeutic techniques (e.g., circular questioning, scaffolding, psychoeducation, shame modulation, mentalizing) in the context of the C/TA paradigm that increase the likelihood that assessment will result in clinically relevant outcomes. These techniques are applied in a variety of therapy models in psychology but have only recently been explicitly used in the context of psychological assessment for adults, couples, and families with children or adolescents.
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Field, Matt. Attentional biases in drug abuse and addiction. Oxford University Press, 2015. http://dx.doi.org/10.1093/med:psych/9780198569299.003.0003.
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Drug abuse and addiction are associated with biases in selective attention for drug-associated stimuli. This chapter reviews this literature and discusses it within existing theoretical frameworks. Although the existence of attentional biases is well documented, a variety of different paradigms (that may tap different mechanisms) have been used, leaving the cognitive and attentional processes involved in attentional biases poorly understood and in need of clarification. Consistent with some theoretical predictions, the evidence suggests that attentional biases operate in early stages of attentional processing and thus they may be ‘automatic’. Attentional biases are closely associated with subjective drug craving, and recent research suggests that this relationship may be bidirectional in nature: elevated drug craving may make drug-related cues more salient, but pronounced attentional biases may promote further increases in craving. Theoretical predictions that attentional biases are ultimately caused by classical conditioning mechanisms, and the relationships between attentional biases and drug-use behaviours at different stages of addiction, are also discussed.
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Alicia Cechin, Alicia Cechin, i Marcelo José Braga Nonnenberg. Texto para Discussão 2917. Instituto de Pesquisa Econômica Aplicada (Ipea), 2023. http://dx.doi.org/10.38116/td2917-port.
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Este estudo analisou a dinâmica da cadeia produtiva da soja brasileira, com o intuito de entender o posicionamento dos produtores/exportadores do setor, no que tange à produção, ao mercado externo e ao meio ambiente. Além disso, foram agregados à discussão o processo de certificação da soja por meio da adesão às normas voluntárias de sustentabilidade (NVS) e a relevância dessa nova forma de regulamentação de mercado. Realizou-se uma revisão bibliográfica sobre o tema. Assim, iniciou-se tal revisão com o mapeamento da cadeia produtiva da soja brasileira e a posição do Brasil no cenário internacional. Após isso, relacionou-se o papel das certificações no gerenciamento dos efeitos da produção sobre o meio ambiente. Para essa segunda etapa, foram coletadas informações relevantes de produtores, exportadores e empresas que certificam a soja brasileira. Salienta-se que apenas duas certificações se destacam nessa cadeia produtiva: a ProTerra e, principalmente, a Mesa Redonda da Soja Responsável (RTRS – em inglês, Round Table Responsible Soy). Os resultados trazem a importância da criação da moratória da soja no Brasil, que tem como foco a preservação da Amazônia, refletida pelo compromisso de não comercializar ou financiar soja produzida em áreas desmatadas nessa região. No que se refere à certificação, as entrevistas com produtores, certificadoras e associações demonstraram que esses agentes estão cientes da necessidade de adotar os certificados e da diversidade de opções disponíveis no mercado. Ademais, elucidam a importância de possuir a certificação, tanto para a preservação ambiental, quanto para acessar os mercados mais exigentes, como é o caso da União Europeia, e, com isso, conseguir obter um preço mais alto para seu produto.
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Discussões Jurídicas Contemporâneas. Editora ZH4, 2021. http://dx.doi.org/10.51360/zh4.20219-9.
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A presente obra intitulada “Discussões Jurídicas Contemporâneas” apresenta temas relevantes para quem pretende aprofundar conhecimentos ligados à justiça, os quais exercem grande poder de atração. Estudantes e profissionais do ramo podem se beneficiar da leitura dos textos apresentados no presente livro como cenário para suas tramas, a partir dos estudos desenvolvidos pelos autores que compõem essa obra. No capítulo 1, Isadora Regina Huk dos Santos e Elcio Domingues da Silva apresentam o estudo relacionado à problemática da eficácia da medida socioeducativa voltada ao trabalho na Comarca de Ponta Grossa/PR, apresentando como objetivo geral a sua análise e, como objetivo específico o resgate histórico do sistema de responsabilização advindo com a Constituição Federal de 1988, e a análise do atual sistema de responsabilização em conformidade com a eficácia do projeto: “Jovem Cidadão no Mercado de Trabalho: inclusão e desenvolvimento”. Vale observar que, nos termos do artigo 17 da Lei n.8.069/90 foram preservados o direito à liberdade, ao respeito e a dignidade, deixando de mencionar qualquer dado que possa identificar os adolescentes que fizeram parte desta pesquisa e, em conformidade com o artigo 143 da referida lei, salienta a vedação de qualquer ato judicial, policial e administrativo referentes a crianças e adolescentes a que se impute a prática de ato infracional. Interessante destacar que o estudo menciona brevemente algumas adaptações quanto ao atual cenário causado pela Pandemia do Covid-19. Já no capítulo 2, Ronan Medeiros Martins e Sandro Marcos Godoy apresentam a situação de superendividamento do consumidor e sua possível prevenção e tratamento previsto na Lei 14.181 de 2021, destacando uma análise acerca da nova sistemática proposta. O estudo pondera acerca do fenômeno do superendividamento do consumidor na sociedade atual e, posteriormente, analisa acerca da nova resolução do problema previsto na Lei 14.181 de 2021. Os autores concluíram que o superendividamento é uma situação que prejudica toda a sociedade, atingindo tanto o consumidor e sua família quanto os credores e a economia. A legislação busca reinserir o consumidor na sociedade com o tratamento do superendividamento e com a possibilidade de efetivo recebimento dos valores pelos credores, gerando benefícios à economia do país. Aline Cristina Coleto e Davi Dos Santos, no capítulo 3 abordam a temática de acidentes de trânsito no Brasil, a partir do estudo realizado que analisa os motivos da significativa quantidade de recusas em realizar teste com etilômetro, sem a prisão do infrator. O estudo analisou e apresentou diretrizes de como o Estado pode reduzir as recusas em realizar o teste com bafômetro através de intervenções na legislação atual e aprimoramento dos procedimentos nas fiscalizações. A pesquisa concluiu que há necessidade de proporcionar melhores condições de trabalho e treinamento aos agentes públicos em campo, para constatação adequada da embriaguez; encaminhamentos mais céleres, aos outros órgãos ou que tenham ferramentas legais para encaminhar diretamente ao judiciário, os infratores abordados em fiscalizações de rotina. Também, a médio e longo prazo, alterações na legislação para reduzir as recusas em realizar o teste com etilômetro. No capítulo 4, Emanuelle França Kuriu e Vitor Hugo Bueno Fogaça apresentam uma análise do efeito do incidente de desconsideração da personalidade jurídica na execução trabalhista. O objetivo geral é verificar como o incidente de desconsideração da personalidade jurídica impacta a efetividade da execução trabalhista. O estudo trata dos princípios do direito processual do trabalho, apresenta uma breve análise da parte histórica do incidente de desconsideração da personalidade jurídica no direito brasileiro, assim como sua aplicação no Direito do Trabalho e a inserção de tal mecanismo após a Lei 13.467/2017. Os autores realizaram uma pesquisa de campo com advogados do âmbito trabalhista em relação à efetividade das execuções trabalhistas, se consideram o incidente como favorável ou não, e qual a percepção do incidente de desconsideração da personalidade jurídica. O estudo demonstrou que o incidente de desconsideração da personalidade jurídica é uma ferramenta útil para a efetivação da execução trabalhista, mas depende de uma aplicação adequada para garantir que o instituto alcance plena aplicabilidade na Justiça do Trabalho.
Części książek na temat "Tax Salience"
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Wang, Wen, Congyan Lang i Songhe Feng. "Contextualizing Tag Ranking and Saliency Detection for Social Images". W Lecture Notes in Computer Science, 428–35. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35728-2_41.
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Hidayati, Syafitri, F. Merlin Franco, Bibi Aminah Abdul Ghani, Beena Giridharan i Mohd Zafri Hassan. "Folk Fish Names Are Condensed Forms of Traditional Knowledge: Case Study with the Vaie People of Sarawak, Malaysia". W Case Studies in Biocultural Diversity from Southeast Asia, 227–58. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-6719-0_8.
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AbstractFolk names that form the backbone of folk biological classifications are coined using traditional knowledge and linguistic mechanisms. In the process, traditional knowledge on the salient characteristics of the denoted taxa gets encoded in their respective names. In this chapter, we present 132 folk names used by the Vaie community of Sarawak, Malaysia to denote the fish known to them. Based on the apparency of traditional knowledge encoded by these names, we classify them into barefaced and cryptic. We found 61 Vaie fish names encoding traditional knowledge related to ecology, morphology, quality, and utility values of the respective taxa. Of these, 21 names were found to be cryptic (metaphors—11; metonyms—10), and the rest barefaced. Cryptic names such as metonyms and metaphors often encode traditional knowledge that spans beyond the taxon denoted. Folk names encoding traditional knowledge are indicative of the larger body of traditional knowledge held by local communities.
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Hidayati, Syafitri, F. Merlin Franco i Aznah Suhaimi. "Folk Plant Names Are Condensed Forms of Traditional Knowledge: Case Study with the Urang Kanekes of Banten, Indonesia". W Case Studies in Biocultural Diversity from Southeast Asia, 167–225. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-6719-0_7.
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AbstractA new wave of research emerging in the last two decades has turned the focus of linguistic ethnobiology on folk names used by local communities to denote biota. Studies have used traditional knowledge or linguistic approaches to unravel the elaborate body of knowledge used to generate folk names and link them to their appropriate denotatum. In this chapter, we present the folk food plant names of the Kanekes community of Banten Indonesia, classifying them into barefaced or cryptic based on apparency of Traditional Knowledge (TK) encoded in them. Barefaced folk names are self-explanatory names where the TK on the salient feature of the respective taxa is apparent. Cryptic names are those with TK either not readily comprehensible, or those containing TK on multiple taxa/entities. We found the 294 food plant names recorded by us encoding traditional knowledge related to morphology (161), ecology (45), utility (39), and quality (49) of the taxa. The majority of the names documented (172 names) are cryptic (111 metaphors, 53 metonyms, and 08 portmanteaus), while the rest are barefaced (122 names). Our study shows that cryptic names possess a remarkable ability to encode traditional knowledge on multiple taxa/entities. When folk names are lost or replaced, the traditional knowledge encoded by them is also lost. Researchers and practitioners working with local communities should therefore consider the potential of folk names as condensed forms of traditional knowledge.
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Chow, Yiu Fai, Jeroen de Kloet i Leonie Schmidt. "“It’s My Party”". W Contemporary East Asian Visual Cultures, Societies and Politics, 137–63. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-6710-0_5.
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AbstractIn Hong Kong, despite its overwhelming capitalist logic, pop music makers have established a tradition of political engagement, stretching from the anxiety towards the 1997 Handover, the post-Tiananmen fury and fear, to the more recent articulations against increasing intervention of the Beijing regime. While previous chapters provide a textual analysis and explore the political engagement of Tat Ming Pair’s work—their songs, performances, and music videos—Chapter 5 will take a different approach by conducting a production analysis of Tat Ming’s 2012 and 2017 concerts. The concerts that took place in the Hong Kong Coliseum created a great buzz around the city of Hong Kong and were applauded for their political, musical, and aesthetic standards. This chapter zooms in on these concerts and asks: What considerations, negotiations, tensions, controversies, and compromises on the production side underpin the narratives and aesthetics of Tat Ming’s 2012 and 2017 concerts? As such, Chapter 5 aims to unpack the making of a political pop spectacle in a city that is struggling for its future. To do so, the chapter conducts a two-fold production analysis. First, the chapter builds on a discourse analysis of the reports that have emerged in different media platforms before, during, and after the concerts. Second, we will conduct interviews with Tatming and their close collaborators, ultimately reflecting on the tension between political motivations and commercial considerations, between engagement and entertainment. By drawing on John Corner’s (1999) levels of production, we will investigate how different makers and creative workers negotiate the tension between creating an appealing aesthetic spectacle on the one hand, while trying to convey a political message on the other hand. Our analysis distils three key discourses that we find salient and helpful in furthering our understanding of a concert production. We call them the contingent, the personal, and the calibrational. They recur in the narratives of the three producers and are interwoven through different levels of production.
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Müller, Mathias L., i Hugo Campos. "Open Innovation and Value Creation in Crop Genetics". W The Innovation Revolution in Agriculture, 71–93. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-50991-0_3.
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Abstract The development of cultivars exhibiting improved climate resilience and containing effective input and agronomic traits and their adoption by growers and acceptance by supply chains, consumers, and society remain essential drivers of a successful agricultural strategy directed to feed the world and overcome the challenges brought by nature, an increasingly stringent regulatory environment, and an ever-growing population. In order to deliver on the daunting challenge of providing affordable, nutritious food to humankind, while reducing agriculture’s environmental footprint, new innovation models are needed. Open innovation is being adopted by seed companies in order to tap into the vast pool of human talent available beyond their boundaries and increase their ability to generate, adopt, develop, and bring to market novel technologies while building upon the increasing global community of innovators and harnessing the resources of venture capitalists. In addition, open innovation can help streamline product development processes, as well as lead to the exploration of novel markets which would otherwise go unexploited. At the same time, open innovation provides the means for other firms and entrepreneurs to gain access to technologies which would be beyond the scope of their development abilities but which can be leveraged to create significant value for their own customers and markets. This chapter provides an updated perspective on the most salient aspects of open innovation. Though its main focus is crop genetics and the development of improved cultivars, the general principles discussed also apply to other activities associated with the value chains linking agriculture and customers.
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Cobham, Alex. "Procuring Profit Shifting". W Tax, Inequality, and Human Rights, 137–60. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0007.
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This chapter focuses on the role of states in actively procuring profit shifting across borders. The effects of global profit shifting and the associated revenue losses suffered by countries at every income level can be attributed to those jurisdictions that procure the majority of global profit shifting. Measures against these state procurers of profit shifting can take a number of forms. First, human rights instruments can be used to highlight the extraterritorial damage being done, and to drive political salience and responses by shaming. Second, indicators of profit shifting can and should be established in international mechanisms such as the reporting of the Sustainable Development Goals to ensure continuing accountability for the state procurers. Finally, individual jurisdictions and regional blocs should consider unilateral defensive measures to eliminate the impact of profit shifting.
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Killian, Sheila, Philip O’Regan, Veronica O’Regan i Ruth Lynch. "How the game is played: The salience of ethical values in the field of tax work". W Research Handbook on Accounting and Ethics, 116–25. Edward Elgar Publishing, 2023. http://dx.doi.org/10.4337/9781800881020.00017.
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Chuliá, Elisa. "Spain". W Health Politics in Europe, 333–52. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198860525.003.0015.
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This chapter offers an in-depth look at health politics and the tax-financed, universal health system in Spain. It traces the development of the Spanish healthcare system, focusing in particular on its double transition in the 1980s and 1990s from a centralized social insurance system, mostly funded through workers’ and employers’ contributions, to a decentralized universal model financed by general taxation. The new national health system aimed at covering all residents and transferred healthcare competences to the regions, i.e. the seventeen Autonomous Communities, a process completed in 2001. Key issues include rationalization, harmonization, and territorial equity-building of the decentralized healthcare system; efficiency improvement through the introduction of private management elements; and cost containment to bolster the system’s financial sustainability in the context of growing demand and scarce resources. As the chapter argues, these challenges along with the remarkable changes in the political party system have increased the political salience of healthcare in public debate in the 2010s, but the prospects for developing consensual healthcare policies have worsened, such that structural problems are likely to persist.
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Ghose, Anindya. "Saliency: Can You See Me Now?" W Tap. The MIT Press, 2017. http://dx.doi.org/10.7551/mitpress/9780262036276.003.0008.
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This chapter examines one of nine critical forces behind purchase decisions that make mobile advertising so powerful: saliency. Today's consumers may find advertising annoying, but they fear missing out and would prefer not to waste time in the trial-and-error process of searching for what they need. They want choice and freedom, but they also get easily overwhelmed. Imagine an ideal world where we don't need to scroll down and squint to find what we want. We don't need to refine and repeat our search or make a tough call. We always get the “best right answer” with the least possible effort. This is referred as saliency or the position effect. Consumers want to see the best right answer stand out on their screens. Advertisers, retailers, and other marketers want their message to be that “best right answer.”
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"Saliency: Can You See Me Now?" W Tap, 95–106. The MIT Press, 2017. http://dx.doi.org/10.7551/mitpress/11109.003.0011.
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Wang, Caixia, Zehai Song, Songhe Feng, Congyan Lang i Shuicheng Yan. "A novel image tag saliency ranking algorithm based on sparse representation". W 2013 Visual Communications and Image Processing (VCIP). IEEE, 2013. http://dx.doi.org/10.1109/vcip.2013.6706420.
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Karapetjana, Indra, i Gunta Rozina. "Latvian-English Code-Switching on Social Media". W Language for International Communication. University of Latvia Press, 2023. http://dx.doi.org/10.22364/lincs.2023.03.
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People draw on the languages in their linguistic repertoire, depending on the speech participants’ needs and the conversational setting. The English language has gained salience replacing the Russian language as the foreign language most often studied at schools after Latvia regained independence in 1990. Since then, it has been used widely as a lingua franca in various fields, for instance, international diplomacy, science, and education. This has been a fruitful environment for code-switching, as it is claimed that many young people alternate effortlessly between the Latvian language and the English language, which they often use as a means of communication, especially on social media. In order to ascertain the linguistic manifestation of code-switching, a study was conducted by using a qualitative descriptive research design. Extra-sentential, inter-sentential, and intra-sentential code-switching was explored on social media. Extra-sentential switching or inserting tag elements from English into Latvian, inter-sentential switching characterized by a switch from Latvian to English outside the sentence or the clause level, and intra-sentential switching or switching from Latvian to English at the clause, phrase, or word level were observed. It was found out that the most frequent linguistic manifestation of code-switching was the insertion of single words. It may be assumed that code switching between the Latvian language and the English language may point at the social status of English among young people in Latvia.
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Chechani, Pranjal V., i A. Ramaswamy. "Studies on the microstructure of carbon dioxide sequestered cement paste". W IABSE Congress, New Delhi 2023: Engineering for Sustainable Development. Zurich, Switzerland: International Association for Bridge and Structural Engineering (IABSE), 2023. http://dx.doi.org/10.2749/newdelhi.2023.1357.
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<p>The article presents the salient findings of research to investigate the effect of varying water-to- cement ratios on CO2 sequestration in cement paste. Paste prepared using Ordinary Portland cement and tap water has been carbonated using crushed dry ice added at 4% by weight of cement in the first method of carbonation and bubbling CO2 gas directly into the mixing vessel as the second method. To study the influence of early-age carbonation on physical properties, setting time and compressive strength tests have been performed on 50mm cube specimens. Thermogravimetric analysis (TGA}, X-ray Diffraction (XRD}, and pH measurements have all been used to examine changes in the composition of the hardened cement paste caused by the aforementioned processes. The chemical and morphological variations among non-carbonated and carbonated samples have been examined using Scanning Electron Microscopy (SEM}.</p>
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PIVETTA, RAUL ERD, FELIPE BOVOLINI GRIGOLETTO, LUCAS GIULIANI SCHERER i ROBINSON FIGUEIREDO DE CAMARGO. "Identificação de Parâmetros Dinâmicos de Máquinas Síncronas de Polos Salientes de Pequena Potência através de Ensaios de Resposta em Frequência". W Seminar on Power Electronics and Control (SEPOC 2021). sepoc, 2021. http://dx.doi.org/10.53316/sepoc2021.011.
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O objetivo deste artigo é apresentar a modelagem e a identificação de parâmetros dinâmicos de máquinas síncronas de pequena potência, tal como aquelas empregadas em nano e pico-aproveitamentos hidrelétricos. Inicialmente, no domínio do tempo, o comportamento dinâmico do Gerador Síncrono (GS) é analisado de forma a obter um modelo baseado em coordenadas dq0. Uma vez definido o circuito equivalente da máquina, é realizada uma análise no domínio da frequência para se obter o modelo de pequenos sinais que serve de base para o teste de resposta em frequência com rotor em repouso (SSFR, do inglês Standstill Frequency Response). Assim, é relatada uma aplicação do teste em um GS de 5 kVA, propondo uma abordagem onde são medidas apenas duas funções de transferência do modelo de pequenos sinais e fazendo uso dos testes clássicos de máquinas síncronas para melhorar os resultados. Os parâmetros obtidos são simulados e comparados com a máquina real.
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Kan Liu, Ziqiang Zhu, Jing Zhang, Qiao Zhang i Anwen Shen. "Multi-parameter estimation of non-salient pole permanent magnet synchronous machines by using evolutionary algorithms". W 2010 IEEE Fifth International Conference on Bio-Inspired Computing: Theories and Applications (BIC-TA). IEEE, 2010. http://dx.doi.org/10.1109/bicta.2010.5645222.
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Mesquita, Cristina, i Maria Luísa Azevedo. "O envolvimento das crianças em contexto de 1.º Ciclo do Ensino Básico". W INNODOCT 2018. València: Editorial Universitat Politècnica de València, 2018. http://dx.doi.org/10.4995/inn2018.2018.8911.
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São várias as abordagens pedagógicas que sustentam a importância de valorizar a criança como participante ativa no seu processo de aprendizagem, reconhecendo as suas competências. Neste sentido enfatizamos os contributos de Dewey e Bruner relativamente à aprendizagem participativa e experiencial. Estas abordagens, denominam a criança como investigadora, uma vez que aprende com base no questionamento e seguindo um procedimento investigativo formal. Havendo outros estudos que evidenciam que, quando a criança está envolvida, está a aprender. A partir desta abordagem, este estudo analisa o impacto das estratégias pedagógicas promotoras da descoberta e da investigação no envolvimento das crianças em contexto do 1.º Ciclo do Ensino Básico. Para tal foram desenvolvidas e implementadas experiências de ensino-aprendizagem com um grupo crianças com nove anos. A ação desenvolvida focalizou-se no trabalho investigativo, analisando o envolvimento destas. A recolha de dados foi realizada através da observação, a partir da Ficha de Observação das Oportunidades Educativas e de acordo com os procedimentos descritos no manual Desenvolvendo a Qualidade em Parcerias de Bertram e Pascal. Da análise dos dados resulta que, apesar do nível de envolvimento se encontrar abaixo do indicado por Laevers (1995), as crianças têm maiores níveis de envolvimento, questionam mais e interagem melhor quando implicadas em atividades que as impelem a agir, explorar e refletir. Salienta-se, ainda, que, se a criança estiver em ação, tem maior probabilidade de estar envolvida e, consequentemente, mais oportunidades de pensar e de aprender.
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Andrade, Gabriel Munhoz, Bruna Milani, Mirla Prado, Rodrigo Moreira Marques i Alcione De Oliveira Dos Santos. "ELUCIDAÇÃO ACERCA DO USO DA FOTOTERAPIA PARA A MELHORA CLÍNICA DE PORTADORES DE HIV COM MANIFESTAÇÃO DE PRURIDO". W I Congresso Brasileiro de Doenças Infectocontagiosas On-line. Revista Multidisciplinar em Saúde, 2021. http://dx.doi.org/10.51161/rems/2190.
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Introdução: Diante dos antigos conhecimentos sobre helioterapia, no século XX, a fototerapia, que consiste na exposição de tecido cutâneo à radiação ultravioleta, findou-se como uma alternativa viável para o tratamento de patologias cutâneas, como no tratamento de doenças fúngicas e bacterianas. Ademais, a fisiopatologia do vírus HIV presume, em muitos casos, a manifestação de prurido cujo pode estar associado a algumas dermatoses. Destarte, observa-se a fototerapia, com UVB e PUVA, como uma técnica válida para pacientes portadores de HIV com expressão de prurido, já que melhora a manifestação do sistema imunológico bem como contém sintomas. Objetivo: Nesse contexto, este estudo buscou correlacionar a fototerapia (com UVB e PUVA) como um tratamento eficiente para pacientes com HIV diante dos quadros de prurido e dermatoses relativos à essa patologia. Material e métodos: Para tal, foi utilizada uma pesquisa bibliográfica, através de ferramentas on-line de busca de artigos científicos na língua portuguesa, como Scientific Eletronic Library Online (Scielo), Anais de Dermatologia, PubMed e Online Library no intervalo de 2006 a 2021. Resultado: Portanto, através dos estudos, foi constatada a eficiência do uso da fototerapia PUVA e UVB, em pacientes de HIV, promovendo alívio de prurido, englobando elevação de nível sérico de IgE, degranulação de basófilos e mastócitos, aumento da substância P (neuromodulador) em nervos periféricos afetados pelo HIV e diminuição da barreira da epiderme. Outrossim, vale ressaltar que raios UVB promovem apoptose de queratinócitos e linfócitos T por interrupção do ciclo celular; convertem ácido trans urocânico em ácido cisurocânico reduzindo a quantidade e efetividade de células apresentadoras de antígenos; reprimem a totalidade de células natural killer; e outros. Conclusão: Consequentemente, observou-se que o uso da radiação ultravioleta com PUVA e UVB é um aliado para tratar o prurido em enfermos portadores de HIV, tendo em vista as manifestações positivas no sistema imunológico. Ainda, salienta-se que esse tratamento deve ser especializado para cada quadro clínico quanto ao uso dos tipos de radiação, comprimento de onda e sessões, visando resultados mais seguros e eficazes.
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Souza, Izabel Cristina de, Gilmara de Lucena Beserra, Weslley Monteiro Amora, Tainan Maria Cruz Lopes Tavares, Cícero Mendes Siqueira, Paula Renata Amorim Lessa Soares, Samila Gomes Ribeiro i Ana Karina Bezerra Pinheiro. "Comportamentos sexuais e infecções sexualmente transmissíveis em minorias sexuais". W XIII Congresso da Sociedade Brasileira de DST - IX Congresso Brasileiro de AIDS - IV Congresso Latino Americano de IST/HIV/AIDS. Zeppelini Editorial e Comunicação, 2021. http://dx.doi.org/10.5327/dst-2177-8264-202133p222.
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Introdução: As minorias sexuais, comumente representadas por lésbicas, gays, bissexuais, transexuais/travestis, intersexuais e outras expressões ou identidades de gênero (LGBTI+) apresentam vulnerabilidades específicas, tornando-se foco de estudos para melhor compreensão de suas necessidades. Objetivo: Identificar comportamentos sexuais na população LGBTI+ e vulnerabilidades para aquisição de infecções sexualmente transmissíveis. Métodos: Pesquisa do tipo observacional com delineamento transversal realizada em espaços de sociabilização LGBTI+ em Fortaleza (CE) nos meses outubro a dezembro de 2019. A amostra foi obtida por conveniência, sendo entrevistadas pessoas autodeclaradas LGBTI+ por meio de instrumento contendo dados sociodemográficos e comportamento sexual. Pesquisa aprovada pelo Comitê de Ética em Pesquisa da Universidade Federal do Ceará sob parecer 3.921.161. Resultados: Participaram 254 pessoas com idade entre 18 a 40 anos (mediana de 22 anos). Dessas, 144 (56,6%) haviam realizado testagem para infecções sexualmente transmissíveis no último ano, que indicou que nove (3,5%) apresentaram as seguintes infecções sexualmente transmissíveis: clamídia (1), herpes (1), vírus da imunodeficiência humana (1), papilomavírus humano (2) e sífilis (4). Apenas quatro relataram terem sido tratadas. Quanto ao uso do preservativo no último trimestre, 58 (36,2%) daqueles com parceria fixa relataram nunca usar, do total de 53 (49%) daqueles com parcerias casuais. No tocante à prática de sexo químico, dos que possuíam parceria fixa, 84 (52,8%) já o tinham praticado pelo menos uma vez, e 56 (51,3%) entre os que tinham parceria casual. Na penetração anal receptiva, 69 (50,7%) nunca usavam preservativo em suas parcerias fixas e 23 (25,8%) nunca o utilizava em parcerias casuais. Conclusão: Os achados apontam para uma baixa taxa de infecções sexualmente transmissíveis, prevalecendo a sífilis, com menos da metade dos diagnosticados tendo sido tratada. Aqueles com parcerias fixas relataram usar menos preservativo durante sexo anal receptivo e aqueles com parcerias casuais usaram menos preservativo no último trimestre. Salienta-se a importância da qualificação profissional para o atendimento e condução de grupos e suas especificidades.
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Ribas, Agna Lene de Araújo, Douglas Felipe De Brito Alves, Felipe Toledo Lucas, Alcione Oliveira Dos Santos i Luan Felipo Botelho Souza. "O POTENCIAL TERAPÊUTICO DOS IMUNOMODULADORES NA COVID-19". W I Congresso Brasileiro de Doenças Infectocontagiosas On-line. Revista Multidisciplinar em Saúde, 2021. http://dx.doi.org/10.51161/rems/2159.
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Introdução: A pandemia global causada pelo novo coronavírus (COVID-19) cursa com infecção predominantemente no sistema respiratório. O quadro clinico é classificado em leve, moderado e grave a depender do grau de virulência e/ou da resposta hiper inflamatória do hospedeiro. Sendo de caráter grave quando há aumento exacerbado dos níveis de citocinas pró-inflamatórias (IL-1, IL-6 e TNF), que por conseguinte pode resultar na Síndrome da Angústia Respiratória Aguda (SARS), Síndrome do Desconforto Respiratório Agudo (SDRA) e uma resposta inflamatória sistêmica. Portanto, o emprego dos fármacos imunomoduladores em pacientes graves tem como intuito atenuar a resposta inflamatória em prol de um melhor prognóstico para esses pacientes. Objetivo: Avaliar as evidências disponíveis sobre o efeito do tratamento da terapia imunomoduladora na COVID-19. Material e Métodos: Trata-se de uma revisão sistemática sobre os fármacos Anakinra, Inibidor de fator de necrose tumoral, Tocilizumab, Siltuximab, Sarilumab, Tofacitinib e Baracitinibe. A coleta dos dados foi realizada pelas plataformas eletrônicas Scielo, NCBI, PubMed e Clinicaltrials.gov onde foram incluídos artigos científicos publicados entre os anos de 2020 a 2021, nos idiomas português, espanhol e inglês. Sendo selecionados os estudos sobre coorte prospectivo e retrospectivo, ensaio clinico, ensaio clínico randomizado. A análise dos dados fora tabulada por meio do software Microsoft Excel® 2010 para análise descritiva. Resultados: Foram incluídos 42 estudos. Onde verificou-se redução do parâmetro inflamatório com uso de Anakinra e Siltuximabe. E diminuição da necessidade de ventilação mecânica com o emprego de Anakinra, Tocilizumabe e Siltuximabe. O aumento da sobrevida fora evidenciado com a administração de Anakinra, Siltuximabe, Tofacitinib e Baracitinib. Salienta-se que Tocilizumabe e Tofacitinib obtiveram resultados contraditórios nesse parâmetro. O tempo de internação atenuou-se com a aplicação de Anakinra e Tocilizumabe. O Inibidor De Fator De Necrose Tumoral não apresentou benefício com relação ao tempo hospitalização ou mortalidade. Conclusão: Há indícios de que o uso de imunomoduladores na COVID-19 grave podem melhorar o prognóstico dos pacientes. Entretanto, esses resultados devem ser confirmados uma vez que há estudos contraditórios e com pouca amostragem. Tal fato deve ser realizado por meio de ensaios clínicos controlados antes sua implementação como cuidado padrão na COVID-19.
Raporty organizacyjne na temat "Tax Salience"
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Finkelstein, Amy. E-ZTax: Tax Salience and Tax Rates. Cambridge, MA: National Bureau of Economic Research, luty 2007. http://dx.doi.org/10.3386/w12924.
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Cabral, Marika, i Caroline Hoxby. The Hated Property Tax: Salience, Tax Rates, and Tax Revolts. Cambridge, MA: National Bureau of Economic Research, listopad 2012. http://dx.doi.org/10.3386/w18514.
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Edgerton, Jesse. Investment, Accounting, and the Salience of the Corporate Income Tax. Cambridge, MA: National Bureau of Economic Research, październik 2012. http://dx.doi.org/10.3386/w18472.
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Taubinsky, Dmitry, i Alex Rees-Jones. Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment. Cambridge, MA: National Bureau of Economic Research, sierpień 2016. http://dx.doi.org/10.3386/w22545.
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López-Luzuriaga, Andrea, i Carlos Scartascini,. Research Insights: Can Salient Penalties and Enforcement on Tax Bills Increase Compliance Across Taxes? Inter-American Development Bank, listopad 2021. http://dx.doi.org/10.18235/0003799.
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An analytical model and a field experiment in Argentina proved that salient enforcement messages on one type of tax could increase compliance with another tax. Salient messages of penalties and enforcement for the property tax had positive spillover effects on declaration of the gross sales tax, with taxpayers in the treatment group increasing their reported tax by 2 percent. Taxpayers appear to assume that higher enforcement of one tax implies higher enforcement for others, thereby increasing their compliance across taxes.
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Cantens, Thomas, i Gaël Raballand. Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement. Institute of Development Studies (IDS), maj 2021. http://dx.doi.org/10.19088/ictd.2021.009.
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In the last decade, African authorities and the international community have called for support to increase taxation capacity in order to reduce reliance on aid flows. This commitment to support tax administrations was reflected in the 2015 Addis Tax Initiative (ATI), which advocated ‘to double assistance to developing countries in order to strengthen their tax systems and administrations’ by the year 2020 (IMF 2017: 6). Increasing domestic resource mobilisation is even more salient for state-building in fragile states, in terms of providing costly services to citizens, including security, across national territory. There is a rich literature (Acemoglu and Robinson 2012; Besley and Persson 2009) arguing that robust and inclusive fiscal institutions are essential for state-building and economic growth. This is not the situation in fragile states.
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Cafferata, Fernando G., Bridget Lynn Hoffmann i Carlos Scartascini. How Can We Improve Air Pollution?: Try Increasing Trust First. Inter-American Development Bank, sierpień 2021. http://dx.doi.org/10.18235/0003453.
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Environmental policies are characterized by salient short-term costs and long-term benefits that are difficult to observe and to attribute to the government's efforts. These characteristics imply that citizens' support for environmental policies is highly dependent on their trust in the government's capability to implement solutions and commitment to investments in those policies. Using novel survey data from Mexico City, we show that trust in the government is positively correlated with citizens' willingness to support an additional tax approximately equal to a days minimum wage to improve air quality and greater preference for government retention of revenues from fees collected from polluting firms. We find similar correlations using the perceived quality of public goods as a measure of government competence. These results provide evidence that mistrust can be an obstacle to better environmental outcomes.
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Riggs, Lynn, Dean R. Hyslop i David C. Maré. Estimating the impact of the Families Package changes in financial incentives. Motu Economic and Public Policy Research, grudzień 2022. http://dx.doi.org/10.29310/wp.2022.06.
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In this paper we analyse behavioural responses to changes in financial incentives associated with the 2018 Families Package. For this analysis, we followed the methods pioneered by Saez (2010) and Chetty et al. (2013), which use bunching around kink points in the income schedule to estimate the degree of behavioural response. In general, the role of financial incentives in labour supply behaviour has been the subject of investigation for many decades, and although there is considerable concern about adverse labour supply responses to increased generosity of benefits, the available evidence on labour supply responses is mixed and surprisingly muted. We find no evidence of response around the salient kink points related to the policy changes; however, in contrast to the lack of bunching around the policy points, we see clear evidence of bunching around the top two marginal tax rate (MTR) thresholds, as well as at twice these amounts by coupled parental units. This suggests the methodology is able to identify such behavioural responses if they exist. Moreover, according to the theoretical model established in Saez (2010), the degree of bunching around the MTR thresholds should be similar if not less than that around the Families Package policy points we examine. The results in that respect are surprising, though Saez (2010), Chetty et al. (2013), and others find that bunching tends to occur around high visibility, easily understood kink points which have large impacts on disposable income.