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A new species of Nephus Mulsant (Coleoptera: Coccinellidae) from southern Florida is described: Nephus (Nephus) alyssae. This represents the fi rst member of the subgenus Nephus reported in the southeastern United States. Florida species previously placed in the genus Nephus, now placed in Scymnobius Casey, are compared with the new species.
A newly discovered population of Xystocheir brachymacris Shelley, 1996 (Polydesmida: Xystodesmidae: Xystocheirini), in Placer County (Co.), California, exhibits an unusual grayish-black color dorsally with mottled, ovoid patches at paranotal bases; it cons titutes northern generic and specifi c range extensions of ~28.4 km (17.6 mi). The gonopods differ from those in the El Dorado Co. population in having shorter/acuminate prefemoral processes and blade-like, rather than spatulate, processes “B” that angle away from the solenomere instead of overhanging it. Additionally, a strong distomedial prefemoral lobe, absent from the El Dorado population, arises from the stem in Placer Co. males. Authorship of Xystocheirini is properly attributed to Hoffman, 1980.
The rediscovery of an older available name threatens the stability of the long accepted name of Strategus oblongus (Palisot de Beauvois, 1807) (Coleoptera: Scarabaeidae) from Hispaniola. Using Article 23.9 of the International Code of Zoological Nomenclature, Scarabaeus monoceros Nicolson, 1776 is designated a nomen oblitum to maintain nomenclatural stability while its junior synonym, Scarabaeus oblongus Palisot de Beauvois, 1807, is designated a nomen protectum.
Multiple sources of confusion surround the identity of Ochodaeus grandiceps Fairmaire, 1897, from Sichuan, China (Coleoptera: Ochodaeidae). Herein the type specimen is illustrated to solve these taxonomic issues. Examination of the holotype indicates that the species must be transferred to the genus Nothochodaeus Nikolajev, 2005, resulting in a new combination. The genus Mimochodaeus Nikolajev, 2009, based on a misidentifi cation of O. grandiceps as its purported type species, is discussed. Finally, Cuban specimens had been treated erroneously as belonging to O. grandiceps, and so the species had remained undescribed. A new species, Parochodaeus perdidus, is described to accommodate them.
A gomphid male from west-central Wisconsin (Eau Claire County, North Fork Eau Claire River, 11 June 1994, K. J. Tennessen leg) with characters that are intermediate between Ophiogomphus carolus Needham, 1897 and Ophiogomphus rupinsulensis (Walsh), 1862 is described and illustrated. The specimen appears to be a hybrid based on intermediate character states of 1) color pattern (slightly closer to O. carolus), 2) hamule morphology (shaped slightly more like those of O. carolus), and 3) anal appendage morphology (slightly more like those of O. rupinsulensis).
How much additional tax revenue can the government generate by increasing labor income taxes? In this paper we provide a quantitative answer to this question, and study the importance of the progressivity of the tax schedule for the ability of the government to generate tax revenues. We develop a rich overlapping generations model featuring an explicit family structure, extensive and intensive margins of labor supply, endogenous accumulation of labor market experience as well as standard intertemporal consumption-savings choices in the presence of uninsurable idiosyncratic labor productivity risk. We calibrate the model to US macro, micro and tax data and characterize the labor income tax Laffer curve under the current choice of the progressivity of the labor income tax code as well as when varying progressivity. We find that more progressive labor income taxes significantly reduce tax revenues. For the US, converting to a flat tax code raises the peak of the Laffer curve by 6%, whereas converting to a tax system with progressivity similar to Denmark would lower the peak by 7%. We also show that, relative to a representative agent economy tax revenues are less sensitive to the progressivity of the tax code in our economy. This finding is due to the fact that labor supply of two earner households is less elastic (along the intensive margin) and the endogenous accumulation of labor market experience makes labor supply of females less elastic (around the extensive margin) to changes in tax progressivity.
An adventive female Julidae (Julida), discovered in a moist, grassy depression in the Peninsula de Brunswick south of Punta Arenas, Chile, and assigned to Cylindroiulus Verhoeff, 1894, is the fi rst vouchered milliped from southern Patagonia. The southernmost milliped ever collected in Chile, South America, and the Western Hemisphere, it may also constitute the southernmost in the world as the site is only ~1,176 km (735 mi) northwest of the Antarctic Peninsula. Records are consolidated of the two families, three genera, and fi ve species of this Holarctic order that are known from South America. They are documented from Argentina, Chile, and southern Peru and Brazil; three species are known from the Juan Fernandez Islands.