Frictions and taxpayer responses: evidence from bunching at personal tax thresholds.

We exploit kinks and notches in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. At kinks, where the marginal rate rises, we find bunching by company owner-managers and the self-employed, but not those with only employment income. Responses to notches, where the average rate rises, provide compelling evidence that this is because most employees face substantial frictions: fewer than a quarter bunch even where doing so would increase both consumption and leisure.

Effects of additional electrical stimulation and pre-rigor conditioning temperature on the ageing potential of hot-boned bovine muscles.

Objective: The aim of this study is to characterize the impact of additional electrical stimulation (AES) and various pre-rigor holding temperatures (for 3 h) on the ageing-potential of hot boned bovine M. longissimus lumborum (LL).

Methods: Paired LL loins from 12 bulls were hot-boned within 40 min of slaughter, immediate AES applied and subjected to various holding temperatures (5°C, 15°C, 25°C, and 35°C) for 3 h.

Effect of fast freezing then thaw-aging on meat quality attributes of lamb M. longissimus lumborum.

The objective of this study was to determine the effect of two different freezing rate then thaw-aging regimens on the quality attributes of lamb loins. The loins were randomly allocated to one of five different freezing/thawing/aging regimes: fast-(FF1A0) and slow-(SF1A0) frozen only; fast-(FF1A2) and slow-(SF1A2) frozen then thaw-aged for 14 days; aged for 14 days never frozen (A2). FF1A2 samples had a significantly higher water-holding capacity compared to the slow frozen regardless of further aging periods.

Effects of electrical stimulation and pre-rigor conditioning temperature on aging potential of hot-boned beef M. longissimus lumborum.

The objective of this study was to create various pH/temp decline rates in hot-boned bull beef M. longissimus lumborum (LL) through a combination of electrical stimulation (ES) and pre-rigor holding temperature. The relationship between the pre-rigor interventions, the activities of µ-calpain and small heat shock proteins (sHSP), and the impacts on meat product quality were determined.

Effect of different aging temperatures prior to freezing on meat quality attributes of frozen/thawed lamb loins.

The objective of this study was to determine the effect of different aging temperatures prior to freezing on quality attributes of frozen/thawed lamb loins. The loins (M. longissimus lumborum; n=32) were randomly allocated to one of the four different aging/freezing treatments: aged only (-1.

High pre rigor temperature limits the ageing potential of beef that is not completely overcome by electrical stimulation and muscle restraining.

Two simultaneous trials were conducted to determine the effects of electrical input [electrical stunning and stimulation (ES)], wrapping, pre rigor temperature (15 °C and 38 °C) and different post rigor chilling rates on beef quality using M. longissimus lumborum (n=100). The high pre rigor temperature induced a faster pH decline than ES.

Effect of lamb age and retail packaging types on the quality of long-term chilled lamb loins.

The objective of this study was to determine the impact of lamb age and packaging types on meat quality. Paired loins (M. longissimus dorsi) were obtained from 36 carcasses that included 4-month-old (New season; NS) and 11-month-old lambs (Old season; OS).