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  • glucose transport proteins For some fishstocks landed by FMA


    For some fishstocks landed by FMA3 ACE fishers, the designated Quota Management Area (QMA) extends beyond the geographic demarcations of FMA3.Fig. 1 shows the ten FMAs, highlighting the study area FMA3. Gurnard 3 QMA is included as an example of a QMA that glucose transport proteins extends across more than one FMA. As the focus of the study is the FMA3 ACE fisher, landings outside (but adjacent to) FMA3 for relevant fishstocks have been included for the fishers whose operation is primarily based in FMA3. This ensures a more complete picture of these fisher's ACE-to-landings matching. In reality, the QMA reported on landing returns for the fish caught by ACE fishers in FMA3 show that the primary focus of their catch effort was the inshore fishery.
    Conclusion The ACE fisher plays an important role in the FMA3 inshore fishery. Enduring relationships with their ACE supplier(s) and LFR(s) appear to be a key factor in the successful business operation of an ACE Fisher. ACE is generally sourced from the fisher's LFR(s) and there is a clear expectation of reciprocity between ACE supplied and fish landed. Despite the decline in the number of fishers operating in the inshore fishery, there are still some new entrants to the industry, competing along with fishers who began in the industry prior to the introduction of the QMS in 1986. The typical ACE fisher operates one boat, employs two to three crew and deals with a single ACE supplier who is also their LFR, suggesting the ‘artisan fisher’ still has a place in the New Zealand inshore fishery [18]. This is in addition to the larger ACE fishers operating several vessels and working with multiple ACE suppliers and LFR.
    Introduction A central debate in public economics and corporate finance is the role of tax incentives in triggering a debt bias in the corporate financial structure. Most tax systems around the world allow interest payments on loans to be deducted from the corporate tax base. In contrast, returns to equity typically do not benefit from tax deductions. As surveyed in de Mooij (2011), despite a variety of estimates and identification strategies, the empirical evidence indicates a higher reliance on debt financing in a high-corporate-tax environment. The wedge between the tax treatments of equity and debt generates welfare losses and is frequently cited as affecting investment decisions. The debate on potentially tax-driven high corporate leverage gained new momentum in the aftermath of the global economic and financial crisis of 2008–2009, as several voices expressed concerns about firms' vulnerability to shocks and their potential macroeconomic consequences. As a policy response, many experts argue in favor of adopting a tax system that offers an allowance for corporate equity (ACE) to remedy tax discrimination against equity. In 2011, the Institute for Fiscal Studies published a high-profile report (Mirrlees et al., 2011) written by a number of experts under the chairmanship of James Mirrlees to “identify the characteristics of a good tax system for any open developed economy in the 21st century”. This Mirrlees review concludes by recommending that countries adopt, inter alia, an ACE system. In the last two decades, a number of countries introduced a form of Ace: Austria, Belgium, Brazil, Croatia, Italy, Latvia, Portugal, and Liechtenstein. Most recently, in 2016, Cyprus and Turkey adopted an ACE system, and Denmark has proposed to introduce an ACE in its 2017 budget, to be implemented in 2019. Thus, ultimately, the idea of an ACE is not only to influence corporate debt policy but also to stimulate investment. Theoretically, offering an ACE achieves neutrality with respect to investment decisions, as it equates the before-tax with the after-tax payoff of the investment (Devereux and Freeman, 1991). Whether or not an ACE system does boost investment, as the theory predicts, is ultimately an empirical question.