Hasil untuk "Revenue. Taxation. Internal revenue"

Erik Horsdal

The forces that act internally in a trebuchet as it delivers a shot depend on the motions of throwing arm, counterweight and sling. These motions are considered known experimentally or theoretically and given in the form of time-dependent angular coordinates. Explicit expressions in terms of these coordinates and their derivatives to second order are derived for the internal forces. The forces that act immediately after a shot is initiated can be extracted from the equations of motion without solving them, and they are compared with static forces just prior to initiation. Required strengths of the different parts of a trebuchet depend on the internal forces, which also determine sliding friction losses. Illustrative results are given for a specific trebuchet.

Liam F. Beiser‐McGrath, T. Bernauer

Effective carbon taxation is politically feasible when combining international involvement and revenue recycling. Carbon taxes are widely regarded as a potentially effective and economically efficient policy instrument for decarbonizing the global energy supply and thus limiting global warming. The main obstacle is political feasibility because of opposition from citizens and industry. Earmarking revenues from carbon taxation for spending that benefits citizens (i.e., revenue recycling) might help policy makers escape this political impasse. On the basis of choice experiments with representative samples of citizens in Germany and the United States, we examine whether revenue recycling could mitigate two key obstacles to achieving sufficient public support for carbon taxes: (i) declines in support as taxation levels increase and (ii) concerns over the international economic level playing field. For both countries, we find that revenue recycling could help achieve majority support for carbon tax levels of up to $50 to $70 per metric ton of carbon, but only if industrialized countries join forces and adopt similar carbon taxes.

I. Akor, Ikechukwu Ogeze Ukeje, Gerald Ekene Ezirim et al.

In classical literatures, the informal sector is regarded as all those economic activities that are neither taxed nor monitored by any form of government. However, with the downturn of economic activities in Nigeria due to the dwindling oil revenue which forms the major revenue generation and export earnings of Nigeria, the informal sector, specifically the motorcycle transport business popularly known in Nigeria as Okada has come under some form of government taxation and monitoring in some states in the country. This was to shore up their revenue base which has dwindled over the years. Extant literatures have not been able to examine the contribution of informal sector, specifically, the motorcycle transport business to internally generated revenue of the sub-units, especially Ebonyi State within the period under study. Thus, we pose the question: has the taxation of the motorcycle transport business operation improved on the internally generated revenue of Ebonyi State between 2015 and 2021? We anchored our analysis on Public Choice Theory of politics and economics. Data for the study were collected through both primary and secondary sources. The study found that despite the intensive taxation of the informal sector in Ebonyi State, specifically, the motorcycle transport business; the internally generated revenue of the state seems to be decreasing rather than increasing, given the number of taxable objects that has been brought under its internally generated revenue sources. The study recommended that the government should do more in the area of its internally generated revenue to ensure efficiency in collectability and remittances. Plain language summary Assessing motorcycle transport business internally generated revenue in Ebonyi state The study found that despite the intensive taxation of the informal sector in Ebonyi State, specifically, the motorcycle transport business; the internally generated revenue of the state seems to be decreasing rather than increasing, given the number of taxable objects that has been brought under its internally generated revenue sources.

Tiemele Aristide Affroumou, Isaac Amedanou

We investigate the implications of internal conflicts for property tax revenues and highlight the moderating role of property rights in Sub-Saharan African countries over the period 1996 to 2019. Estimates based on fixed-effects regressions indicate that internal conflicts reduce property tax revenues, and property rights play a moderating role in the influence of internal conflicts on property tax revenues. Specifically, when property rights are clearly defined, the effect of internal conflicts is quantitatively weaker compared to situations where property rights are ambiguous or poorly enforced. Moreover, in addition to the positive impact of protecting property rights on property tax revenues, the estimates also provide evidence of government effectiveness, further reinforcing the interconnected relationship among internal stability, property rights protection and property tax revenues. Finally, among other factors tested, some, such as the level of development, the share of natural resources and the urban population, are also relevant in determining property tax revenues.

Noam Schiller, Hiromi Ebisu, Gil Refael et al.

We demonstrate that the effective internal entropy of quasiparticles within the non-Abelian fractional quantum Hall effect manifests in the heat current through a tunneling barrier. We derive the electric current and heat current resulting from voltage and heat biases of the junction, taking into account the quasiparticles' internal entropy. We find that when the tunneling processes are dominated by quasiparticle tunneling of one type of charge, the effective internal entropy can be inferred from the measurement of the heat current and the charge current. Our methods may be used to conclusively identify non-Abelian quasiparticles, such as the anyons that emerge in the $ν= 5/2$ fractional quantum Hall state.

Muhammad Zia Hydari, Yangfan Liang, Rahul Telang

Data breach disclosure (DBD) is presumed to improve firms' cybersecurity practices by inducing fear of subsequent revenue loss. This revenue loss, the theory goes, will occur if customers punish an offending firm by refusing to buy from them and is assumed to be the primary mechanism through which DBD laws will change firm behavior ex ante. However, our analysis of a large-scale data breach at a US retailer reveals no evidence of a decline in revenue. Using a difference-in-difference design on revenue data from 302 stores over a 20-week period around the breach disclosure, we found no evidence of a decline either across all stores or when sub-sampling by prior revenue size (to account for any heterogeneity in prior revenue size). Therefore, we posit that the presumed primary mechanism of DBD laws, and thus these laws may be ineffective and merely a lot of "sound and fury, signifying nothing."

Minda Hu, Qiyuan Zhang, Yufei Wang et al.

As a crucial step to enhance LLMs alignment with human intentions, Instruction Fine-Tuning (IFT) has a high demand on dataset quality. However, existing IFT datasets often contain knowledge that is inconsistent with LLMs' internal knowledge learned from the pre-training phase, which can greatly affect the efficacy of IFT. To address this issue, we introduce NILE (iNternal consIstency aLignmEnt) framework, aimed at optimizing IFT datasets to unlock LLMs' capability further. NILE operates by eliciting target pre-trained LLM's internal knowledge corresponding to instruction data. The internal knowledge is leveraged to revise the answer in IFT datasets. Additionally, we propose a novel Internal Consistency Filtering (ICF) method to filter training samples, ensuring its high consistency with LLM's internal knowledge. Our experiments demonstrate that NILE-aligned IFT datasets sharply boost LLM performance across multiple LLM ability evaluation datasets, achieving up to 66.6% gain on Arena-Hard and 68.5% on Alpaca-Eval V2. Further analysis confirms that each component of the NILE}framework contributes to these substantial performance improvements, and provides compelling evidence that dataset consistency with pre-trained internal knowledge is pivotal for maximizing LLM potential.

Antoine Allioux, Eric Finster, Matthieu Sozeau

By extending type theory with a universe of definitionally associative and unital polynomial monads, we show how to arrive at a definition of opetopic type which is able to encode a number of fully coherent algebraic structures. In particular, our approach leads to a definition of $\infty$-groupoid internal to type theory and we prove that the type of such $\infty$-groupoids is equivalent to the universe of types. That is, every type admits the structure of an $\infty$-groupoid internally, and this structure is unique.

Géraldine Davis, Timothée Jamin, Julie Deleuze et al.

We study experimentally the interaction of nonlinear internal waves in a stratified fluid confined in a trapezoidal tank. The set-up has been designed to produce internal wave turbulence from monochromatic and polychromatic forcing through three processes. The first is a linear transfer in wavelength obtained by wave reflection on inclined slopes, leading to an internal wave attractor which has a broad wavenumber spectrum. Second is the broad banded time-frequency spectrum of the trapezoidal geometry, as shown by the impulse response of the system. The third one is a nonlinear transfer in frequencies and wavevectors via triadic interactions, which results at large forcing amplitudes in a power law decay of the wavenumber power spectrum. This first experimental spectrum of internal wave turbulence displays a $k^{-3}$ behavior.

Daniel Hemel, Susan C. Morse, Clint Wallace

This is a case about tax shelters. It presents a narrow legal question: May people and companies that promote abusive tax shelters sue to block enforcement of monetary penalties for failing to disclose those tax avoidance transactions to the IRS? But the practical question is far broader. At stake is whether the tax-shelter industry will be permitted to use waves of strategic pre-enforcement lawsuits to hobble the IRS’s efforts to combat abusive tax shelters. The narrow legal question can and should be decided based on the plain statutory text. Petitioner seeks to permanently restrain the IRS from imposing penalties for failure to disclose certain “micro-captive insurance” transactions that taxpayers use to claim losses. Petitioner has advertised these transactions as “tax shelters.” Congress has deemed these penalties to be “taxes” for purposes of the Anti-Injunction Act. And that Act expressly bars any “suit for the purpose of restraining the assessment or collection of any tax” by “any person.” Petitioner’s suit therefore seeks to “restrain” the “assessment” of a penalty that Congress has defined as a “tax.” That alone is enough to resolve this case. But, as this brief shows, broader historical context and practical consequences confirm why it is important for this Court to follow the plain statutory text. This case does not arise in a vacuum. It arises against the backdrop of a decades-long struggle between the federal agency charged with responsibility for administering and enforcing the internal revenue laws and an industry consisting of accountants, lawyers, bankers, insurance companies, and others working in concert to defeat those laws. A ruling for petitioner would mark a resounding win for the tax-shelter industry and a significant setback for the government in its ongoing effort to reveal and challenge abusive tax shelters. It could cost the federal treasury billions of dollars annually. Petitioner’s effort to frustrate tax assessment is exactly the kind of demand that the Anti-Injunction Act seeks to prevent. Rather than hand the tax-shelter industry a powerful new tool to thwart the assessment of taxes on a massive scale, this Court should apply the statute as written and affirm. AMICI: Lily Batchelder: Majority Chief Tax Counsel, Senate Committee on Finance (2010–2014) and Deputy Director, National Economic Council (2014–2015). Mark Mazur: Staff Economist, Joint Committee on Taxation (1989–1993); Director of Research, Analysis, and Statistics of Income, IRS (2001–2009); Deputy Assistant Secretary of the Treasury for Tax Analysis (2009–2012); and Assistant Secretary of the Treasury for Tax Policy (2012–2017). Eileen J. O’Connor: Assistant Attorney General of the United States, responsible for the Tax Division of the Department of Justice (2001–2007). Leslie Samuels: Assistant Secretary of the Treasury for Tax Policy (1993–1996). Stephen Shay: International Tax Counsel, U.S. Department of the Treasury (1986–1987) and Deputy Assistant Secretary of the Treasury for International Tax Affairs (2009–2011). George Yin: Chief of Staff, Joint Committee on Taxation (2003–2005).

Amine Asselah, Alexandre Gaudillière

We had established inner and outer fluctuation for the internal DLA cluster when all walks are launched from the origin. In obtaining the outer fluctuation, we had used a deep lemma of Jerison, Levine and Sheffield, which estimate roughly the possibility of fingering, and had provided a simple proof using an interesting estimate for crossing probability for a simple random walk. The application of the crossing probability to the fingering for the internal DLA cluster contains a flaw discovered recently, that we correct in this note. We take the opportunity to make a self-contained exposition.

K. -V. Pham

For spin batteries we introduce the concept of internal spin resistance which quantifies the amount of backflow from the load to the battery. It allows to relate through a Thevenin-Norton relation, spin current sources to spin accumulation sources. The value of the internal spin resistance is derived explicitly for several spin batteries based on spin injection, ferromagnetic resonance or spin Hall effect.

F R Fiantika, I K Budayasa, A Lukito

Geometri is one of branch of the branch of mathematics that plays a major role in the development of science and technology. Thus, knowing the geometry concept is needed for students from their early basic level of thinking. A preliminary study showed that the elementary students have difficulty in perceiving parallelogram shape in a 2-dimension of a cube drawing as a square shape. This difficulty makes the students can not solve geometrical problems correctly. This problem is related to the internal thinking process in geometry. We conducted the exploration of students internal thinking processes in geometry particularly in distinguishing the square and parallelogram shape. How the students process their internal thinking through distortion and abstraction is the main aim of this study. Analysis of geometrical test and deep interview are used in this study to obtain the data, The result of this study is there are two types of distortion and abstraction respectively in which the student used in their internal thinking processes.

Anna Chiara Lai

We investigate the internal observability of the wave equation with Dirichlet boundary conditions in tilings. The paper includes a general result relating internal observability problems in general domains to their tiles, and a discussion of the case in which the domain is the 30-60-90 triangle.

Manfred Lindner, Sebastian Ohmer

Can global internal and spacetime symmetries be connected without supersymmetry? To answer this question, we investigate Minkowski spacetimes with d space-like extra dimensions and point out under which general conditions external symmetries induce internal symmetries in the effective 4-dimensional theories. We further discuss in this context how internal degrees of freedom and spacetime symmetries can mix without supersymmetry in agreement with the Coleman-Mandula theorem. We present some specific examples which rely on a direct product structure of spacetime such that orthogonal extra dimensions can have symmetries which mix with global internal symmetries. This mechanism opens up new opportunities to understand global symmetries in particle physics.

Przemysław Małkiewicz, Artur Miroszewski

The basic tenet of the present work is the assumption of the lack of external and fixed time in the Universe. This assumption is best embodied by general relativity, which replaces the fixed space-time structure with the gravitational field, which is subject to dynamics. The lack of time does not imply the lack of evolution but rather brings to the forefront the role of internal clocks which are some largely arbitrary internal degrees of freedom with respect to which the evolution of timeless systems can be described. We take this idea seriously and try to understand what it implies for quantum mechanics when the fixed external time is replaced by an arbitrary internal clock. We put the issue in a solid, mathematically rigorous framework. We find that the dynamical interpretation of a quantum state of a timeless system depends on the employed internal clock. In particular, we find that the continuous spectra of well-known dynamical observables like the position of a free particle on the real line may turn discrete if measured in unusual clocks. We discuss the meaning of our result for attempts at quantization of global gravitational degrees of freedom.

Petteri Laakkonen, Lassi Paunonen

The internal model principle states that all robustly regulating controllers must contain a suitably reduplicated internal model of the signal to be regulated. Using frequency domain methods, we show that the number of the copies may be reduced if the class of perturbations in the problem is restricted. We present a two stage design procedure for a simple controller containing a reduced order internal model achieving robust regulation. The results are illustrated with an example of a five tank laboratory process where a restricted class of perturbations arises naturally.

Michael Färber, Chad Brown

We propose a new internal guidance method for automated theorem provers based on the given-clause algorithm. Our method influences the choice of unprocessed clauses using positive and negative examples from previous proofs. To this end, we present an efficient scheme for Naive Bayesian classification by generalising label occurrences to types with monoid structure. This makes it possible to extend existing fast classifiers, which consider only positive examples, with negative ones. We implement the method in the higher-order logic prover Satallax, where we modify the delay with which propositions are processed. We evaluated our method on a simply-typed higher-order logic version of the Flyspeck project, where it solves 26% more problems than Satallax without internal guidance.

Lassi Paunonen, Seppo Pohjolainen

In this paper the theory of robust output regulation of distributed parameter systems with infinite-dimensional exosystems is extended for plants with unbounded control and observation. As the main result, we present the internal model principle for linear infinite-dimensional systems with unbounded input and output operators. We do this for two different definitions of an internal model found in the literature, namely, the p-copy internal model and the $\mathcal{G}$-conditions. We also introduce a new way of defining an internal model for infinite-dimensional systems. The theoretic results are illustrated with an example where we consider robust output tracking for a one-dimensional heat equation with boundary control and pointwise measurements.

Jeroen Hazewinkel, Leo R. M. Maas, Stuart B. Dalziel

This paper gives background information for the fluid dynamics video on internal wave motion in a trapezoidal tank.