This paper studies the incidence of tax-transfer policy in a growth model wherein individuals differ according to their level of intergenerational altruism and have an endogenous labor supply. The main result is that public debt is neutral at the macro level but redistributes resources from nonaltruists to altruists. Capital income taxation can hurt the nonaltruists who do not have any wealth more than it hurts the altruists who own all of it. Whether or not the altruists supply a positive amount of labor makes a big difference as to the incidence of alternative tax transfer policies.
Reasons for performing study
Normal radiographic anatomy of the juvenile donkey foot has not been reported previously.
Objectives
To provide a radiographic survey of the anatomical development of the donkey foot from 0 to 2 years of age.
Study design
Radiographic survey.
Methods
The right front foot of 9 donkey foals born in the spring of 2012, housed and fed in the same conditions, were radiographed every month for the first 6 months of age and every 3 months for the following 18 months. Latero‐medial radiographs with and without barium markers at the coronary band and anterior‐posterior radiographs of both front feet were obtained during weightbearing. Radiographs were obtained at 55 kV and 3 mAs with mobile x‐ray equipment (Gierth RHF 200 ML, Examion DR810).
Results
The distal physis of the metacarpus (McIII) was closed at the mean age of 17.8 months (SD: 11.5, 21). The proximal physis of the proximal phalanx was closed at the mean age of 15.5 months (SD: 11.5, 21). The distal physis appeared as a clear radiolucent line at 2 weeks of age and was still visible subtly at 24 months. The proximal physis of the middle phalanx was closed at the mean age of 10.7 months (SD: 11.5, 19). The distal physis was visible at birth but closed at 4 days.
Conclusions
Based on our results, it seems that physes close at an older age in the donkey foal than in the horse.
Ethical animal research: The study was approved by the Ethics committee of the Vrije Universiteit Brussel (VUB), Brussels, Belgium. (VUB/14‐272‐2). Owners gave informed consent for their horses' inclusion in the study. Source of funding: The authors acknowledge Vtrade Belgium for the logistic assistance. Competing interests: None declared.
SummaryThis study describes a radiographic survey of the anatomical development of the distal extremity of the manus in the donkey from 0 to 2 years of age. The right distal limb of 10 donkey foals, born in the spring of 2012, underwent radiographs every month for the first 6 months of age and every 3 months during the following 18 months. Latero-medial radiographs with and without barium marker at the coronary band and dorso-palmar radiographs with both front feet in weight bearing were obtained. The distal physis of the third metacarpal bone and the proximal physis of the proximal phalanx (phalanx proximalis) were closed at the mean age of 18.6 months. The distal physis of the proximal phalanx appeared as a clear radiolucent line at 2 weeks of age and was still subtly visible in some donkeys at 24 months.The proximal physis of the middle phalanx (phalanx media) was closed at the mean age of 16.7 months. The distal physis of this phalanx was visible at birth, but closed at 4 days. The distal phalanx (phalanx distalis) was triangular at birth. At the age of 20-21 months, the palmar processes (processus palmares) were both developed.The navicular bone (os sesamoideum distalis) was developed at the mean age of 9 months. The proximal sesamoid bones (ossa sesamoidea proximalia) were seen in continuously development during the 24 months. It seems that the physes in the distal extremity of the manus in the donkey close at an older age than the physes in the horse.
Dans cet article, nous supposons que contribuer à un organisme de bienfaisance (OB) procure du « plaisir de donner » (ou un « effet d’aura ») uniquement si les valeurs idéologiques de l’organisme sont proches de celle du donateur. Nous supposons également que la création d’un nouvel OB génère un coût d’entrée. Ainsi, si un plus grand nombre d’OB conduit à plus de dons, cela entraîne également une réplication des coûts fixes. Nous comparons le nombre d’OB dans une situation de « laissez-faire » avec le nombre optimal à l’équilibre de premier rang. Nous examinons ensuite la solution de second rang lorsque le seul instrument de politique publique est le nombre d’OB.In this paper, we assume that contributing to a charitable organisation (CO) brings some “joy of giving” (or “warm glow”) only if the organisation’s ideological values are close to those of the donor. We also assume that creating a CO entails set-up costs. Thus more CO generates more contributions but also more costs. We compare the number of CO in a “laissez-faire” setting with that in a first-best optimum. We then look at what should be the second-best solution when the only policy tool is the number of CO
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