Carbon dioxide is produced as a by-product of cellular respiration by all aerobic organisms and thus serves for many animals as an important indicator of food, mates, and predators. However, whether free-living terrestrial nematodes such as Caenorhabditis elegans respond to CO2 was unclear. We have demonstrated that adult C. elegans display an acute avoidance response upon exposure to CO2 that ...

Each year, billions of US tax dollars are spent on basic discovery, intervention development, and efficacy research, while hundreds of billions of US tax dollars are also spent on health service delivery programs. However, little is spent on or known about how best to ensure that the lessons learned from science inform and improve the quality of health services and the availability of evidence-...

The extant literature on fat taxes and thin subsidies tends to focus on the overall e ectiveness of such scal instruments in altering diets and improving health. However, little is known about the welfare impacts of scal food policies on society. This paper lls a gap in the literature by assessing the distributional impacts and welfare e ects resulting from a tax-subsidy combination on di erent...

This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates and the replacement of the current full imputation system by a partial double taxation of distributed profits. Considerable exemptions are applied to relieve the taxation of...

The extant literature on fat taxes and thin subsidies tends to focus on the overall e ectiveness of such scal instruments in altering diets and improving health. However, little is known about the welfare impacts of scal food policies on society. This paper lls a gap in the literature by assessing the distributional impacts and welfare e ects resulting from a tax-subsidy combination on di erent...

This paper analyses fiscal autonomy in Germany. First, it provides an overview of fiscal autonomy. What is novel in this paper compared to previous studies is the development of a fiscal autonomy coefficient for the states, based on communal data. The basic intention in the empirical part is to analyse how fiscal autonomy affects the tax morale, defined as the intrinsic motivation to pay taxes,...

This paper examines and assesses the Report of the Senate Select Committee on Superannuation and Standards of Living in Retirement of an inquiry into “the adequacy of the tax arrangements for superannuation ad related policy to address the retirement income and aged and health care needs of Australians”. Two criteria are used in the assessment. First, do the proposed measures address effectivel...