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  1. Article ; Online: Imposición óptima y descentralización fiscal

    Alejandro Esteller More

    Investigaciones Regionales - Journal of Regional Research, Vol

    El caso del IRPF

    2021  Volume 49

    Abstract: Dada la capacidad normativa de que disponen las CCAA de régimen común y foral en el IRPF, ¿consigue la descentralización aumentar el bienestar social? Para valorarlo, nos centramos en un elemento legal paradigmático: el tipo marginal máximo que aplica ... ...

    Abstract Dada la capacidad normativa de que disponen las CCAA de régimen común y foral en el IRPF, ¿consigue la descentralización aumentar el bienestar social? Para valorarlo, nos centramos en un elemento legal paradigmático: el tipo marginal máximo que aplica sobre la base general. Utilizando el instrumental que nos ofrece la teoría de la imposición óptima, comparamos – a partir de micro-datos de la Encuesta de condiciones de vida (INE) – los tipos reales con los óptimos. Obtenemos que existen, para todas las CCAA, discrepancias; estando siempre los marginales óptimos por encima de los reales. La discrepancia promedio es de 10 puntos porcentuales (p.p.), resultado máxima (mínima) para la CA de Madrid (Navarra), 23 (2) p.p. Eso sí, partiendo del tipo que resulta de la ausencia de actividad legislativa por parte de los gobiernos subcentrales, excepto cuatro CCAA, todas han aproximado los marginales hacia su óptimo.
    Keywords descentralization ; imposición óptima ; Comunidades Autonómas ; Social Sciences ; H
    Language English
    Publishing date 2021-05-01T00:00:00Z
    Publisher AECR
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

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  2. Article ; Online: The effects of selected sedatives on basal and stimulated serum cortisol concentrations in healthy dogs.

    Hunt, Adam / Olin, Shelly / Whittemore, Jacqueline C / Esteller-Vico, Alejandro / Springer, Cary / Giori, Luca

    PeerJ

    2024  Volume 12, Page(s) e16955

    Abstract: Background: Hormone assessment is typically recommended for awake, unsedated dogs. However, one of the most commonly asked questions from veterinary practitioners to the endocrinology laboratory is how sedation impacts cortisol concentrations and the ... ...

    Abstract Background: Hormone assessment is typically recommended for awake, unsedated dogs. However, one of the most commonly asked questions from veterinary practitioners to the endocrinology laboratory is how sedation impacts cortisol concentrations and the adrenocorticotropic hormone (ACTH) stimulation test. Butorphanol, dexmedetomidine, and trazodone are common sedatives for dogs, but their impact on the hypothalamic-pituitary-adrenal axis (HPA) is unknown. The objective of this study was to evaluate the effects of butorphanol, dexmedetomidine, and trazodone on serum cortisol concentrations.
    Methods: Twelve healthy beagles were included in a prospective, randomized, four-period crossover design study with a 7-day washout. ACTH stimulation test results were determined after saline (0.5 mL IV), butorphanol (0.3 mg/kg IV), dexmedetomidine (4 µg/kg IV), and trazodone (3-5 mg/kg PO) administration.
    Results: Compared to saline, butorphanol increased basal (median 11.75 µg/dL (range 2.50-23.00) (324.13 nmol/L; range 68.97-634.48)
    Conclusion: Butorphanol administration should be avoided prior to ACTH stimulation testing in dogs. Further evaluation of dexmedetomidine and trazodone's effects on adrenocortical hormone testing in dogs suspected of HPA derangements is warranted to confirm they do not impact clinical diagnosis.
    MeSH term(s) Animals ; Dogs ; Adrenocorticotropic Hormone/blood ; Butorphanol ; Dexmedetomidine/administration & dosage ; Hydrocortisone/blood ; Hydrocortisone/metabolism ; Hypothalamo-Hypophyseal System/drug effects ; Hypothalamo-Hypophyseal System/physiology ; Pituitary-Adrenal System/physiology ; Prospective Studies ; Trazodone/administration & dosage ; Deep Sedation/adverse effects ; Deep Sedation/methods ; Deep Sedation/veterinary ; Hypnotics and Sedatives/administration & dosage
    Chemical Substances Adrenocorticotropic Hormone (9002-60-2) ; Butorphanol (QV897JC36D) ; Dexmedetomidine (67VB76HONO) ; Hydrocortisone (WI4X0X7BPJ) ; Trazodone (YBK48BXK30) ; Hypnotics and Sedatives
    Language English
    Publishing date 2024-02-20
    Publishing country United States
    Document type Journal Article ; Randomized Controlled Trial, Veterinary
    ZDB-ID 2703241-3
    ISSN 2167-8359 ; 2167-8359
    ISSN (online) 2167-8359
    ISSN 2167-8359
    DOI 10.7717/peerj.16955
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  3. Article: The heterogenous impact of taxation on FDI: A note on Djankov et al. (2010)

    Esteller-Moré, Alejandro / Rizzo, Leonzio / Secomandi, Riccardo

    Economics letters. 2020 Jan., v. 186

    2020  

    Abstract: Taxes in the host country matter a lot for FDI inflows, but only for non-OECD countries. Taking advantage of the rich dataset constructed by Djankov et al. (2010), we show, for example, that raising the first-year effective corporate income tax rate by ... ...

    Abstract Taxes in the host country matter a lot for FDI inflows, but only for non-OECD countries. Taking advantage of the rich dataset constructed by Djankov et al. (2010), we show, for example, that raising the first-year effective corporate income tax rate by 10 pp reduces FDI inflows by 3.4 to 1.9 pp in non-OECD countries; and the effect is null for OECD countries. Not taking this heterogeneity into account upward (downward) biases the estimated impact of the corporate tax on FDI inflows for OECD (non-OECD) countries.
    Keywords business enterprises ; data collection ; income tax
    Language English
    Dates of publication 2020-01
    Publishing place Elsevier B.V.
    Document type Article
    ISSN 0165-1765
    DOI 10.1016/j.econlet.2019.108775
    Database NAL-Catalogue (AGRICOLA)

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  4. Article: SIRT7 and p53 interaction in embryonic development and tumorigenesis.

    Vazquez, Berta N / Fernández-Duran, Irene / Hernandez, Yurdiana / Tarighi, Shahriar / Thackray, Joshua K / Espinosa-Alcantud, Maria / Kumari, Poonam / Ianni, Alessandro / Cesaire, Lionel / Braun, Thomas / Esteller, Manel / Tischfield, Jay / Vaquero, Alejandro / Serrano, Lourdes

    Frontiers in cell and developmental biology

    2024  Volume 11, Page(s) 1281730

    Abstract: p53 is a hallmark tumor suppressor due in part to its role in cell cycle progression, DNA damage repair, and cellular apoptosis; its protein activity interrelates with the Sirtuin family of proteins, major regulators of the cellular response to metabolic, ...

    Abstract p53 is a hallmark tumor suppressor due in part to its role in cell cycle progression, DNA damage repair, and cellular apoptosis; its protein activity interrelates with the Sirtuin family of proteins, major regulators of the cellular response to metabolic, oxidative, and genotoxic stress. In the recent years, mammalian Sirtuin 7 (SIRT7) has emerged as a pivotal regulator of p53, fine-tuning its activity in a context dependent manner. SIRT7 is frequently overexpressed in human cancer, yet its precise role in tumorigenesis and whether it involves p53 regulation is insufficiently understood. Depletion of SIRT7 in mice results in impaired embryo development and premature aging. While p53 activity has been suggested to contribute to tissue specific dysfunction in adult
    Language English
    Publishing date 2024-01-03
    Publishing country Switzerland
    Document type Journal Article
    ZDB-ID 2737824-X
    ISSN 2296-634X
    ISSN 2296-634X
    DOI 10.3389/fcell.2023.1281730
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  5. Article ; Online: Letrozole administration effects on the P450aromatase expression and the reproductive parameters in male sheep (

    Lisboa, Antônio Francisco da Silva / Yoshinaga, Túlio Teruo / de Sousa, Antonio / Nichi, Marcílio / Esteller-Vico, Alejandro / de Assis, Antônio Chaves

    Animal reproduction

    2023  Volume 20, Issue 4, Page(s) e20230099

    Abstract: Letrozole comprises a non-steroid aromatase inhibitor that has been applied as a preventive for many uses, such as breast cancer prevention, treatment of hormonal dysfunction, and male infertility. Precisely in Northeast Brazil, ovine consist of the ... ...

    Abstract Letrozole comprises a non-steroid aromatase inhibitor that has been applied as a preventive for many uses, such as breast cancer prevention, treatment of hormonal dysfunction, and male infertility. Precisely in Northeast Brazil, ovine consist of the leading livestock produced, and their reproduction in captivity has been demonstrated difficult. Thus, we hypothesized whether the application of letrozole will improve male sheep reproduction. One group of 6 animals received a daily dosage of 0.5mg/Kg of letrozole for 60 days, while the other six animals were used as control. Samples were collected from control and treated animals after 30 and 60 days of the experiment. Blood samples were collected to measure the steroid hormone levels. Semen was collected from control and treated groups using an artificial vagina and cryopreserved for spermatozoa morphology and CASA analysis. The testicles were collected for histological analysis, gene expression, and immunohistochemistry of P450aromatase protein. Hormone levels demonstrate no differences in the estradiol/testosterone levels among the control and both treated groups. Immunohistochemistry analysis revealed the presence of P450aromatase protein in spermatogonia cells and Leydig cells in the control and treated groups in both periods analyzed. Moreover, there were no differences in the P450aromase gene expression in the control and treated group. Morphological analysis of the spermatozoa revealed that letrozole treatment did not affect mitochondrial activity or cause any deformities. In addition, motility parameters in the sperm from the treated group were not affected by letrozole treatment compared to the control group. Morphological analysis of the testis demonstrated that letrozole treatment increase the seminiferous tubule area but no signs of germ cell damage. Our results show that letrozole has a morphological effect on the testicles in the ovine model but no pathological or severe effect caused by hormone level imbalance. Overall, letrozole comprises a non-steroid aromatase inhibitor, which can be applied to ovine reproduction.
    Language English
    Publishing date 2023-12-01
    Publishing country Brazil
    Document type Journal Article
    ZDB-ID 2227229-X
    ISSN 1984-3143 ; 1984-3143
    ISSN (online) 1984-3143
    ISSN 1984-3143
    DOI 10.1590/1984-3143-AR2023-0099
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  6. Article ; Online: SIRT7 and p53 interaction in embryonic development and tumorigenesis

    Berta N. Vazquez / Irene Fernández-Duran / Yurdiana Hernandez / Shahriar Tarighi / Joshua K. Thackray / Maria Espinosa-Alcantud / Poonam Kumari / Alessandro Ianni / Lionel Cesaire / Thomas Braun / Manel Esteller / Jay Tischfield / Alejandro Vaquero / Lourdes Serrano

    Frontiers in Cell and Developmental Biology, Vol

    2024  Volume 11

    Abstract: p53 is a hallmark tumor suppressor due in part to its role in cell cycle progression, DNA damage repair, and cellular apoptosis; its protein activity interrelates with the Sirtuin family of proteins, major regulators of the cellular response to metabolic, ...

    Abstract p53 is a hallmark tumor suppressor due in part to its role in cell cycle progression, DNA damage repair, and cellular apoptosis; its protein activity interrelates with the Sirtuin family of proteins, major regulators of the cellular response to metabolic, oxidative, and genotoxic stress. In the recent years, mammalian Sirtuin 7 (SIRT7) has emerged as a pivotal regulator of p53, fine-tuning its activity in a context dependent manner. SIRT7 is frequently overexpressed in human cancer, yet its precise role in tumorigenesis and whether it involves p53 regulation is insufficiently understood. Depletion of SIRT7 in mice results in impaired embryo development and premature aging. While p53 activity has been suggested to contribute to tissue specific dysfunction in adult Sirt7−/− mice, whether this also applies during development is currently unknown. By generating SIRT7 and p53 double-knockout mice, here we show that the demise of SIRT7-deficient embryos is not the result of p53 activity. Notably, although SIRT7 is commonly considered an oncogene, SIRT7 haploinsufficiency increases tumorigenesis in p53 knockout mice. Remarkably, in specific human tumors harboring p53 mutation, we identified that SIRT7 low expression correlates with poor patient prognosis. Transcriptomic analysis unveils a previously unrecognized interplay between SIRT7 and p53 in epithelial-to-mesenchymal transition (EMT) and extracellular matrix regulation with major implications for our understanding of embryonic development and tumor progression.
    Keywords p53 ; SIRTUIN ; Sirt7 ; embryonic development ; tumor suppressor ; gene expression ; Biology (General) ; QH301-705.5
    Subject code 572
    Language English
    Publishing date 2024-01-01T00:00:00Z
    Publisher Frontiers Media S.A.
    Document type Article ; Online
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  7. Article: Physiology of bile secretion.

    Esteller, Alejandro

    World journal of gastroenterology

    2008  Volume 14, Issue 37, Page(s) 5641–5649

    Abstract: The formation of bile depends on the structural and functional integrity of the bile-secretory apparatus and its impairment, in different situations, results in the syndrome of cholestasis. The structural bases that permit bile secretion as well as ... ...

    Abstract The formation of bile depends on the structural and functional integrity of the bile-secretory apparatus and its impairment, in different situations, results in the syndrome of cholestasis. The structural bases that permit bile secretion as well as various aspects related with its composition and flow rate in physiological conditions will first be reviewed. Canalicular bile is produced by polarized hepatocytes that hold transporters in their basolateral (sinusoidal) and apical (canalicular) plasma membrane. This review summarizes recent data on the molecular determinants of this primary bile formation. The major function of the biliary tree is modification of canalicular bile by secretory and reabsorptive processes in bile-duct epithelial cells (cholangiocytes) as bile passes through bile ducts. The mechanisms of fluid and solute transport in cholangiocytes will also be discussed. In contrast to hepatocytes where secretion is constant and poorly controlled, cholangiocyte secretion is regulated by hormones and nerves. A short section dedicated to these regulatory mechanisms of bile secretion has been included. The aim of this revision was to set the bases for other reviews in this series that will be devoted to specific issues related with biliary physiology and pathology.
    MeSH term(s) Animals ; Bile/metabolism ; Bile Acids and Salts/metabolism ; Bile Canaliculi/metabolism ; Bile Ducts/metabolism ; Hepatocytes/metabolism ; Humans ; Membrane Transport Proteins/metabolism
    Chemical Substances Bile Acids and Salts ; Membrane Transport Proteins
    Language English
    Publishing date 2008-09-27
    Publishing country United States
    Document type Journal Article ; Review
    ZDB-ID 2185929-2
    ISSN 2219-2840 ; 1007-9327
    ISSN (online) 2219-2840
    ISSN 1007-9327
    DOI 10.3748/wjg.14.5641
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  8. Article ; Online: Validation of a DNA methylation microarray for 285,000 CpG sites in the mouse genome.

    Garcia-Prieto, Carlos A / Álvarez-Errico, Damiana / Musulen, Eva / Bueno-Costa, Alberto / N Vazquez, Berta / Vaquero, Alejandro / Esteller, Manel

    Epigenetics

    2022  Volume 17, Issue 12, Page(s) 1677–1685

    Abstract: Mouse has been extensively used as a model organism in many studies to characterize biological pathways and drug effects and to mimic human diseases. Similar DNA sequences between both species facilitate these types of experiments. However, much less is ... ...

    Abstract Mouse has been extensively used as a model organism in many studies to characterize biological pathways and drug effects and to mimic human diseases. Similar DNA sequences between both species facilitate these types of experiments. However, much less is known about the mouse epigenome, particularly for DNA methylation. Progress in delivering mouse DNA methylomes has been slow due to the currently available time-consuming and expensive methodologies. Following the great acceptance of the human DNA methylation microarrays, we have herein validated a newly developed DNA methylation microarray (Infinium Mouse Methylation BeadChip) that interrogates 280,754 unique CpG sites within the mouse genome. The CpGs included in the platform cover CpG Islands, shores, shelves and open sea sequences, and loci surrounding transcription start sites and gene bodies. From a functional standpoint, mouse ENCODE representative DNase hypersensitivity sites (rDHSs) and candidate cis-Regulatory Elements (cCREs) are also included. Herein, we show that the profiled mouse DNA methylation microarray provides reliable values among technical replicates; matched results from fresh frozen versus formalin-fixed samples; detects hemimethylated X-chromosome and imprinted CpG sites; and is able to determine CpG methylation changes in mouse cell lines treated with a DNA demethylating agent or upon genetic disruption of a DNA methyltransferase. Most important, using unsupervised hierarchical clustering and t-SNE approaches, the platform is able to classify all types of normal mouse tissues and organs. These data underscore the great features of the assessed microarray to obtain comprehensive DNA methylation profiles of the mouse genome.
    MeSH term(s) Animals ; Mice ; CpG Islands ; Deoxyribonucleases/genetics ; DNA ; DNA Methylation ; Formaldehyde ; Methyltransferases/genetics ; Transcription Initiation Site
    Chemical Substances Deoxyribonucleases (EC 3.1.-) ; DNA (9007-49-2) ; Formaldehyde (1HG84L3525) ; Methyltransferases (EC 2.1.1.-)
    Language English
    Publishing date 2022-03-21
    Publishing country United States
    Document type Journal Article
    ISSN 1559-2308
    ISSN (online) 1559-2308
    DOI 10.1080/15592294.2022.2053816
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  9. Article: Risk aversion and inequity aversion in demand for unemployment benefits

    Backus, Peter / Esteller-Moré, Alejandro

    International tax and public finance Vol. 24, No. 2 , p. 198-220

    2017  Volume 24, Issue 2, Page(s) 198–220

    Author's details Peter Backus, Alejandro Esteller-More
    Keywords Preferences for redistribution ; Unemployment ; Unemployment benefits
    Language English
    Publisher Springer
    Publishing place New York
    Document type Article
    ZDB-ID 1207421-4 ; 2016247-9
    ISSN 1573-6970 ; 0927-5940
    ISSN (online) 1573-6970
    ISSN 0927-5940
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  10. Article: Fiscal equalization and lobbying

    Esteller-Moré, Alejandro / Galmarini, Umberto / Rizzo, Leonzio

    International tax and public finance Vol. 24, No. 2 , p. 221-247

    2017  Volume 24, Issue 2, Page(s) 221–247

    Author's details Alejandro Esteller-Moré, Umberto Galmarini, Leonzio Rizzo
    Keywords Fiscal-capacity equalization transfers ; Special interest groups ; Inter-regional redistribution ; Equity-efficiency trade-off ; Uniform versus differentiated equalization
    Language English
    Publisher Springer
    Publishing place New York
    Document type Article
    ZDB-ID 1207421-4 ; 2016247-9
    ISSN 1573-6970 ; 0927-5940
    ISSN (online) 1573-6970
    ISSN 0927-5940
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