Hasil untuk "Revenue. Taxation. Internal revenue"

Aran Nayebi

We derive the first closed-form condition under which artificial intelligence (AI) capital profits could sustainably finance a universal basic income (UBI) without relying on new taxation or the creation of new jobs. In a Solow-Zeira task-automation economy with a CES aggregator $σ< 1$, we introduce an AI capability parameter that scales the productivity of automatable tasks and obtain a tractable expression for the AI capability threshold -- the minimum productivity of AI relative to pre-AI automation required for a balanced transfer. Using current U.S. economic parameters, we find that even in the conservative scenario where no new tasks or jobs emerge, AI systems would only need to reach only 5-7 times today's automation productivity to fund an 11%-of-GDP UBI. Our analysis also reveals some specific policy levers: raising public revenue share (e.g. profit taxation) of AI capital from the current 15% to about 33% halves the required AI capability threshold to attain UBI to 3 times existing automation productivity, but gains diminish beyond 50% public revenue share, especially if regulatory costs increase. Market structure also strongly affects outcomes: monopolistic or concentrated oligopolistic markets reduce the threshold by increasing economic rents, whereas heightened competition significantly raises it. These results therefore offer a rigorous benchmark for assessing when advancing AI capabilities might sustainably finance social transfers in an increasingly automated economy.

Vadim K. Weinstein, Tamara Alshammari, Kalle G. Timperi et al.

When designing a robot's internal system, one often makes assumptions about the structure of the intended environment of the robot. One may even assign meaning to various internal components of the robot in terms of expected environmental correlates. In this paper we want to make the distinction between robot's internal and external worlds clear-cut. Can the robot learn about its environment, relying only on internally available information, including the sensor data? Are there mathematical conditions on the internal robot system which can be internally verified and make the robot's internal system mirror the structure of the environment? We prove that sufficiency is such a mathematical principle, and mathematically describe the emergence of the robot's internal structure isomorphic or bisimulation equivalent to that of the environment. A connection to the free-energy principle is established, when sufficiency is interpreted as a limit case of surprise minimization. As such, we show that surprise minimization leads to having an internal model isomorphic to the environment. This also parallels the Good Regulator Principle which states that controlling a system sufficiently well means having a model of it. Unlike the mentioned theories, ours is discrete, and non-probabilistic.

Mingyang Li, Han Pengsihua, Fujiao Meng et al.

This academic paper examines the strategic interactions between Japan, other nations, and the International Atomic Energy Agency (IAEA) regarding Japan's decision to release treated nuclear wastewater from the Fukushima Daiichi Nuclear Power Plant into the sea. It introduces a payoff matrix and time-delay elements in replicator dynamic equations to mirror real-world decision-making delays. The paper analyzes the stability of strategies and conditions for different stable states using characteristic roots of a linearized system and numerical simulations. It concludes that time delays significantly affect decision-making stability and evolution trajectories in nuclear wastewater disposal strategies. The study highlights the importance of efficient wastewater treatment technology, the impact of export tax revenue losses on Japan's strategies, and the role of international cooperation. The novelty of the research lies in integrating time-delay elements from ocean dynamics and governmental decision-making into the game-theoretical model.

Bethany McDonagh, Jin-Song von Storch, Emanuela Clementi et al.

The generation and propagation sites of internal tides in the Mediterranean Sea are mapped through a comprehensive high-resolution numerical study. Two ocean general circulation models were used for this: NEMO v3.6, and ICON-O, both hydrostatic ocean models based on primitive equations with Boussinesq approximation, where NEMO is a regional Mediterranean Sea model with an Atlantic box, and ICON a global model. Internal tides are widespread in the Mediterranean Sea. The primary generation sites: the Gibraltar Strait, Sicily Strait/Malta Bank, and Hellenic Arc, are mapped through analysis of the tidal barotropic to baroclinic energy conversion. Semidiurnal internal tides can propagate for hundreds of kilometres from these generation sites into the Algerian Sea, Tyrrhenian Sea, and Ionian Sea respectively. Diurnal internal tides remain trapped along the bathymetry, and are generated in the central Mediterranean Sea and southeastern coasts of the basin. The total energy used for internal tide generation in the Mediterranean Sea is 2.89 GW in NEMO and 1.36 GW in ICON. Wavelengths of the first baroclinic modes of the M2 tide are calculated in various regions of the Mediterranean Sea where internal tides are propagating, comparing model outputs to a theory-based calculation. The models are also intercompared to investigate the differences between them in their representation of internal tides.

Marcin Nowakowski

In both quantum mechanics and relativity theory, the concept of the observer plays a critical role. However, there is no consensus on the definition of observer in these theories. Following Einstein's thought experiments, one could ask: What would it look like to sit inside a photon or to be a photon? And what type of observer could represent this more global perspective of the photon's interior? To address these questions, we introduce the concepts of internal and external observers with a focus on their relationship in quantum theory and relativity theory. The internal observer, associated with the internal observables super-algebra, glues the external interactions. Drawing inspiration from the advancements in abstract algebraic topology, we propose mathematical representation of the internal observer. We also outline principles for ensuring the consistency of observers in terms of information theory. It becomes evident, through the analysis of the introduced hierarchy of observers, that entanglement is a primitive of space-time causal relationships. While external observers must abide by the relativistic causality linked with the no-signaling principle in quantum mechanics, the internal observer is inherently non-local and may be acausal. However, its consistency is maintained through the formulation of the self-consistency principle. One of the goals of this paper is to construct the representation of the internal observer from the local external algebra of observables, which can be associated with external observers. Additionally, we demonstrate how the concepts of internal and external observers can be applied in the fields of quantum information theory, algebraic quantum field theory, and loop quantum gravity. The concept of internal observer seems to be also fundamental for further development of quantum gravity.

Martina Stojić

We introduce a natural generalization of the definition of a symmetric Hopf algebroid, internal to any symmetric monoidal category with coequalizers that commute with the monoidal product. Motivation for this is the study of Heisenberg doubles of countably dimensional Hopf algebras $A$ as internal Hopf algebroids over a (noncommutative) base $A$ in the category $\mathrm{indproVect}$ of filtered cofiltered vector spaces introduced by the author. One example of such Heisenberg double is internal Hopf algebroid $U(\mathfrak{g}) \sharp U(\mathfrak{g})^*$ over universal enveloping algebra $U(\mathfrak{g})$ of a finite-dimesional Lie algebra $\mathfrak{g}$ that is a properly internalized version of a completed Hopf algebroid previously studied as a Lie algebra type noncommutative phase space.

Alessandro Ferrari, Sébastien Laffitte, Mathieu Parenti et al.

International taxation rules are outdated, allowing multinationals to shift profits to tax havens. This paper examines how tax reforms affect profit shifting and cross-country welfare. We propose a model that separates real economic profits from paper profits, introducing 'triangle identities' to estimate bilateral profit-shifting flows. Using macro- and firm-level data, paper profits' elasticity is three times that of the tax base. Global minimum tax reforms improve welfare by increasing public goods funding and reducing tax competition. We also identify optimal minimum rates under various taxing-right scenarios and demonstrate that unilateral destination-based-cash-flow-tax reforms' welfare effects depend highly on trade imbalances.

Rozane Bezerra de Siqueira, José Ricardo Bezerra Nogueira, Carlos Feitosa Luna

Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, and a multiplicity of rates. Moreover, about 43% of taxes on goods fall on inputs. In this context, the effective tax rates can substantially differ from the legal rates. In this study we estimate the final incidence of indirect taxes in Brazil using the 2015 Brazilian input-output matrix and a method that incorporates the multisector effects of the taxation of inputs.

Aasheesh Dixit, Patanjal Kumar, Suresh Jakhar

In this paper, we examine the effect of various contracts between a socially concerned airport and an environmentally conscious airline regarding their profitability and channel coordination under two distinct settings. First, we consider no government interventions, while in the second, we explore government-imposed taxations to curb emissions. Furthermore, we investigate the impact of passenger greening sensitivity, greening cost, and consumer surplus coefficient on conveyance fees, ticket fare, greening level and the channel welfare. Our analysis shows that the revenue sharing and linear two part tariff contracts coordinate the decentralised airport-airline channel. Our findings also reveal that players greening and social efforts can improve both the welfare and efficiency of the channel simultaneously. Importantly, under government interventions, taxation does help improve the greening level of the channel in both coordinating and non coordinating contracts. However, the greening level in the non-coordinating contracts with taxation is still less than the coordinating contracts even without tax. Finally, we also extended the model to include a duopoly airline market with pricing and greening competition. We analyze the effect of competetiton between airlines on airport utility, airline profit, ticket fare and greening level.

Enrico Ghiorzi

Internal categories feature notions of limit and completeness, as originally proposed in the context of the effective topos. This paper sets out the theory of internal completeness in a general context, spelling out the details of the definitions of limit and completeness and clarifying some subtleties. Remarkably, complete internal categories are also cocomplete and feature a suitable version of the adjoint functor theorem. Such results are understood as consequences of the intrinsic smallness of internal categories.

Bryce Clarke

Split opfibrations are functors equipped with a suitable choice of opcartesian lifts. The purpose of this paper is to characterise internal split opfibrations through separating the structure of a suitable choice of lifts from the property of these lifts being opcartesian. The underlying structure of an internal split opfibration is captured by an internal functor equipped with an internal cofunctor, while the property may be expressed as a pullback condition, akin to the simple condition on an internal functor to be an internal discrete opfibration. Furthermore, this approach provides two additional characterisations of internal split opfibrations, via the décalage construction and strict factorisation systems. For small categories, this theory clarifies several aspects of delta lenses which arise in computer science.

Enrico Ghiorzi

We introduce the theory of enrichment over an internal monoidal category as a common generalization of both the standard theories of enriched and internal categories. The aim of the paper is to justify and contextualize the new notion by comparing it to other known generalizations of enrichment: namely, those for indexed categories and for generalized multicategories. It turns out that both of these notions are closely related to internal enrichment and, as a corollary, to each other.

Lukas Lanza

We consider nonlinear multibody systems and present a suitable set of coordinates for the internal dynamics which allow to decouple the internal dynamics without the need to compute the Byrnes-Isidori form. Furthermore, we derive sufficient conditions for the system parameters such that the internal dynamics of a class of systems with constant mass matrix are bounded-input, bounded-output stable.

Yngve Dahle, Martin Steinert, Anh Nguyen Duc et al.

Startups is a popular phenomenon that has a significant impact on global economy growth, innovation and society development. However, there is still insufficient understanding about startups, particularly, how to start a new business in the relation to consequent performance. Toward this knowledge, we have performed an empirical study regarding the differences between a Resource and Competence View (Internal) vs Environment and Market View (External) when defining a Business. 701 entrepreneurs have reflected on their startups on nine classes of Resources (values, vision, personal objectives, employees and partners, buildings and rental contracts, cash and credit, patents, IPR's and brands, products and services and finally revenues and grants) and three elements of the Business Mission ("KeyContribution", "KeyMarket" and "Distinction"). It seems to be a tendency to favour the Internal View over the External View. This tendency is clearer in Stable Economies (Europe) than in Emerging Economies (South Africa). There seems to be a co-variation between the tendency to favour the Internal View and the tendency to focus on adding Resources. Finally, we found that an order-based analysis seems to explain the differences between the two views better than a number-based method.

Partha Pratim Ghosh

The main aim of this paper is to provide a description of neighbourhood operators in finitely complete categories with finite coproducts and a proper factorisation system such that the semilattice of admissible subobjects make a distributive complete lattice. The equivalence between neighbourhoods, Kuratowski interior operators and pseudo-frame sets is proved. Furthermore the categories of internal neighbourhoods is shown to be topological. Regular epimorphisms of categories of neighbourhoods are described and conditions ensuring hereditary regular epimorphisms are probed. It is shown the category of internal neighbourhoods of topological spaces is the category of bitopological spaces, while in the category of locales every locale comes equipped with a natural internal topology.

Nelson Martins-Ferreira

A detailed description of internal bicategory in the category of groups is derived from the general description of internal bicategories in weakly Mal'tsev sesquicategories. The example of bicategory of paths in a topological abelian group is presented, as well as a description of internal bicategories in weakly Mal'tsev categories with a $V$-Mal'tsev operation in the sense of Pedicchio.

A. Berezovski, P. Ván

The origin of microinertia of micromorphic theories is investigated from the point of view of non-equilibrium thermodynamics. In the framework of dual internal variables microinertia stems from a thermodynamic equation of state related to the internal variable with the properties of mechanical momentum.

Joseph Pahl

C. Branson

H. Tran