The application of Samuelson's theorem on value invariance to the case of intertemporally optimizing "rms is shown to require a judiciously chosen economic depreciation formula which depends on both current stock and current #ow variables, in order to prevent the "rms from changing their actions in the face of the tax regime. We illustrate by deriving depreciation rules which achieve non-distor...

The Hessian fly, Mayetiola destructor (Say) (Diptera: Cecidomyiidae), is the most important insect pest of wheat (Triticum aestivum L. subsp. aestivum) in the southeastern United States, and the deployment of genetically resistant wheat is the most effective control. However, the use of resistant wheat results in the selection of pest genotypes that can overcome formerly resistant wheat. We hav...

Shiga toxin-producing Escherichia coli (STEC) isolates representing the serotypes O165:H25, O26:H11/H32, and O156:H25 were analyzed by matrix-assisted laser desorption/ionization (MALDI) mass spectra of whole cells, a procedure also known as intact cell mass spectrometry (ICMS or IC-MALDI MS) or MALDI-typing. We demonstrate that within the given species the three serotypes can be well discrimin...

This paper uses all value-added tax (VAT) changes across EU Member States from 1988 to 2016 estimate the effect of VATs on trade flows. We find small elasticities flows with respect VATs, even when VAT are large. These substantially smaller than tariffs estimated in literature. finding holds different time periods, countries, and types reforms. Our results imply that unlikely distort (JEL F13, ...

BACKGROUND Report a nationwide epidemic of Shiga toxin-producing E. coli (STEC) O103:H25 causing hemolytic uremic syndrome (D+HUS) in children. METHODS Description of clinical presentation, complications and outcome in a nationwide outbreak. RESULTS Ten children (median age 4.3 years) developed HUS during the outbreak. One of these was presumed to be a part of the outbreak without microbiol...

The bacterial potassium channel KcsA is gated open by the binding of protons to amino acids on the intracellular side of the channel. We have identified, via channel mutagenesis and x-ray crystallography, two pH-sensing amino acids and a set of nearby residues involved in molecular interactions that influence gating. We found that the minimal mutation of one histidine (H25) and one glutamate (E...

This paper studies how frictions, both real and financial, interact with capital tax policy in a dynamic, general equilibrium model with heterogeneous firms. Comparative statics show that tax policy can have substantially different effects depending upon the frictions present. Analytical and numerical exercises show that accounting for firm heterogeneity is important when evaluating the respons...