Hasil untuk "Revenue. Taxation. Internal revenue"

Ashley C. Craig, Thomas Lloyd, Dylan T. Moore

How should taxes on externality-generating activities be adjusted if they are regressive? In our model, the government raises revenue using distortionary income and commodity taxes. If more or less productive people have identical tastes for externality-generating consumption, the government optimally imposes a Pigouvian tax equal to the marginal damage from the externality. This is true regardless of whether the tax is regressive. But, if regressivity reflects different preferences of people with different incomes rather than solely income effects, the optimal tax differs from the Pigouvian benchmark. We derive sufficient statistics for optimal policy, and use them to study carbon taxation in the United States. Our empirical results suggest an optimal carbon tax that is remarkably close to the Pigouvian level, but with higher carbon taxes for very high-income households if this is feasible. When we allow for heterogeneity in preferences at each income level as well as across the income distribution, our optimal tax schedules are further attenuated toward the Pigouvian benchmark.

D. Ntotsikas, K. N. Gourgouliatos

This work presents a global solution for the internal and the external field of an axisymmetric rotating neutron star. It is shown that the twist of the internal field affects the external field, by increasing the number of open field lines and eventually the spin-down rate of the star. This effect is far more drastic if the toroidal field, and consequently the poloidal current flowing within the star, is allowed to populate the closed field lines of the magnetosphere, rather than if it remains confined in the star. We further remark that the internal field structure depends on the presence of a twisted magnetosphere: if the twist current is not allowed to flow in the magnetosphere it only occupied a narrow toroid at the interior of the star, whereas if the twist currents are allowed to flow in the magnetosphere the internal toroidal field may occupy a significant volume of the stellar interior. Strong magnetospheric currents may also impact the emission mechanisms, and lead to fluctuations in magnetar spin-down rates, moding and nulling of pulsars, a correlation between angular shear and twist, and the general morphology of the pulsar magnetic field leading to various observational manifestations. The magnetospheric toroidal fields may possibly dissipate, thus the system may switch from global twist to internal twist and consequently exhibit transient behavior.

Nicolas Lanchon, Pierre-Philippe Cortet

Starting from the classical formulation of the weak turbulence theory in a density stratified fluid, we derive a simplified version of the kinetic equation of internal gravity wave turbulence. This equation allows us to uncover scaling laws for the spatial and temporal energy spectra of internal wave turbulence which are consistent with typical scaling exponents observed in the oceans. The keystone of our description is the assumption that the energy transfers are dominated by a class of non-local resonant interactions, known as the ``induced diffusion'' triads, which conserve the ratio between the wave frequency and vertical wave number. Our analysis remarkably shows that the internal wave turbulence cascade is associated to an apparent constant flux of wave action.

Yves Colin de Verdière, Zhenhao Li

We study a model of internal waves in an effectively 2D aquarium under periodic forcing. In the case when the underlying classical dynamics has sufficiently irrational rotation number, we prove that the energy of the internal waves remains bounded. This involves studying the spectrum of a related 0-th order pseudodifferential operator at spectral parameters corresponding to such dynamics. For the special cases of rectangular and elliptic domains, we give an explicit spectral description of that operator.

Defeng Zou, Youjian Song, Omri Gat et al.

Optical soliton molecules in ultrafast lasers present striking analogies with their matter molecule counterparts, such as internal vibrations. However, the vibrations of soliton molecules are nonlinear, with frequencies that are sensitive to the system parameters, thus presenting an opportunity of control. Here, we experimentally demonstrate the synchronization of the internal vibrations of self-excited vibrating soliton molecules through a modulated optical injection. We show efficient sub-harmonic, fundamental and super-harmonic synchronization, forming a pattern of Arnold tongues with respect to the injection strength. Our observations are supported by numerical simulations.

Felix P. Kemeth, Tom Bertalan, Nikolaos Evangelou et al.

We present an approach, based on learning an intrinsic data manifold, for the initialization of the internal state values of LSTM recurrent neural networks, ensuring consistency with the initial observed input data. Exploiting the generalized synchronization concept, we argue that the converged, "mature" internal states constitute a function on this learned manifold. The dimension of this manifold then dictates the length of observed input time series data required for consistent initialization. We illustrate our approach through a partially observed chemical model system, where initializing the internal LSTM states in this fashion yields visibly improved performance. Finally, we show that learning this data manifold enables the transformation of partially observed dynamics into fully observed ones, facilitating alternative identification paths for nonlinear dynamical systems.

Wenshuo Guo, Michael I. Jordan, Manolis Zampetakis

We study the problem of learning revenue-optimal multi-bidder auctions from samples when the samples of bidders' valuations can be adversarially corrupted or drawn from distributions that are adversarially perturbed. First, we prove tight upper bounds on the revenue we can obtain with a corrupted distribution under a population model, for both regular valuation distributions and distributions with monotone hazard rate (MHR). We then propose new algorithms that, given only an ``approximate distribution'' for the bidder's valuation, can learn a mechanism whose revenue is nearly optimal simultaneously for all ``true distributions'' that are $α$-close to the original distribution in Kolmogorov-Smirnov distance. The proposed algorithms operate beyond the setting of bounded distributions that have been studied in prior works, and are guaranteed to obtain a fraction $1-O(α)$ of the optimal revenue under the true distribution when the distributions are MHR. Moreover, they are guaranteed to yield at least a fraction $1-O(\sqrtα)$ of the optimal revenue when the distributions are regular. We prove that these upper bounds cannot be further improved, by providing matching lower bounds. Lastly, we derive sample complexity upper bounds for learning a near-optimal auction for both MHR and regular distributions.

Dorota Wasiluk, Anna Białek-Jaworska

Abstract The paper aims to find the relationship between corporate expenditures on R&D and tax burdens comparing German with French R&D incentives. We use the OLS method for the financial and patent cross-sectional data retrieved from the Amadeus database. The results confirm that firms with higher tax spread (the difference between the nominal and effective tax rates) spend less on R&D. These are in line with findings of a positive relationship between corporate R&D investment and tax burdens. Thus, firms that invest in R&D more pay higher taxes. However, they are less profitable as the return on R&D investment is visible only in the long run. German corporate expenditures on R&D are significantly sensitive to internal funds (proxied by cash flow) and depend on debt, contrary to French. The results indicate that the French firm's age (a phase of life cycle) has a significant impact on spending on R&D compared to German. Whereas in both countries, corporate expenditures on R&D are sensitive to the number of obtained patents. The capability of reducing the level of tax burdens below the nominal tax rate in the case of older German firms stimulates them to increase their R&D expenditures. However, German firms can decrease tax due to the use of R&D grants (revenues without taxation) in the absence of other tax incentives related to R&D.

V. Kasyanenko, Yu. Kasaeva

Digital transformation today is a priority area for the innovative development of production and economic systems at various levels of development and a tool for ensuring the long-term competitive advantage of the state. This requires a targeted and coordinated innovation and investment policy of executive and legislative agencies at all levels, as well as active public-private partnerships. The article presents a theoretical generalization and a new solution to a scientific problem, which is manifested in the development of available and the introduction of new theoretical and methodological approaches to the state management of information technology to increase the investment potential of the state and its economic security. It is noted that there is no universal approach or a single model for regulating information and the information sphere. Each region of the world and each country has its internal functions, which, in turn, determine the specifics of this process. According to modern IT developments in Ukraine, the state regulation of the IT industry needs reforming. It has been proved that the following areas of management were of particular relevance for Ukraine: activating projects for the digitization of information; launching powerful internal competitions for startups and innovation in education, medicine, transport, agriculture; introducing a step-by-step mechanism for supporting investment projects related to information technology through a public-private partnership model; identifying segments in the market of IT products and services that will be a priority for Ukraine in terms of attracting export revenue. The areas for improving the system of public and private management of information technology in Ukraine have been identified, which will be aimed not at the development of innovations, but at the formation of a basic infrastructure to improve the already existing world developments in the IT industry through the transformation of the taxation system, education and science, as well as the adaptation of the domestic regulatory framework. The role of state management of information technology in ensuring the economic security of the state has been determined.

Haosui Duanmu, William Weiss

We discuss two ways to construct standard probability measures, called push-down measures, from internal probability measures. We show that the Wasserstein distance between an internal probability measure and its push-down measure is infinitesimal. As an application to standard probability theory, we show that every finitely-additive Borel probability measure $P$ on a separable metric space is a limit of a sequence of countably-additive Borel probability measures if and only if the space is totally bounded.

Jouko Väänänen

Informally speaking, the categoricity of an axiom system means that its non-logical symbols have only one possible interpretation that renders the axioms true. Although non-categoricity has become ubiquitous in the second half of the 20th century whether one looks at number theory, geometry or analysis, the first axiomatizations of such mathematical theories by Dedekind, Hilbert, Huntington, Peano and Veblen were indeed categorical. A common resolution of the difference between the earlier categorical axiomatizations and the more modern non-categorical axiomatizations is that the latter derive their non-categoricity from Skolem's Paradox and Gödel's Incompleteness Theorems, while the former, being second order, suffer from a heavy reliance on metatheory, where the Skolem-Gödel phenomenon re-emerges. Using second order meta-theory to avoid non-categoricity of the meta-theory would only seem to lead to an infinite regress. In this paper we maintain that internal categoricity breaks this traditional picture. It applies to both first and second order axiomatizations, although in the first order case we have so far only examples. It does not depend on the meta-theory in a way that would lead to an infinite regress. And it covers the classical categoricity results of early researchers. In the first order case it is weaker than categoricity itself, and in the second order case stronger. We give arguments suggesting that internal categoricity is the "right" concept of categoricity.

Thomas Berger, Marc Puche, Felix Schwenninger

We consider output trajectory tracking for a class of uncertain nonlinear systems whose internal dynamics may be modelled by infinite-dimensional systems which are bounded-input, bounded-output stable. We describe under which conditions these systems belong to an abstract class for which funnel control is known to be feasible. As an illustrative example, we show that for a system whose internal dynamics are modelled by a transport equation, which is not exponentially stable, we obtain prescribed performance of the tracking error.

V. Ramírez, Patricia Stephanye

I. Tiutiunyk, Iana Volodymyrivna Kobushko

Introduction. The level of the tax burden in Ukraine remains one of the highest in the world. It is a threat to the stable functioning of economic entities and the development of the business sector.  The current state of development of tax legislation in Ukraine does not stimulate economic entities to legalize their activities and to legalization their financial flows. The complexity and internal contradiction of legislative acts, the peculiarities of the calculation and payment of taxes affect the decision-making of economic entities on tax evasion. In the context of the growing need to increase tax revenues to budgets of all levels without the use of additional tax pressure, identification of all possible schemes for minimizing tax payments and eliminating the conditions for their use are the most important tasks of the tax system. Purpose. The article aims to investigate modern instruments for minimizing tax burden by economic entities and determining the effects of their application. Results. According to the results of the study, the main causes of tax evasion, methods and mechanisms of using the instruments of minimizing the tax burden have been determined. The effects of their application have been investigated. The analysis of the most common schemes for avoiding taxation has been carried out. It is established that most of them are based on the imperfection of the existing simplified taxation system. The results of the study have showed that the use of instruments for minimizing tax burden leads to a reduction in fiscal flows, a deterioration of the economic environment, the emergence of negative macroeconomic effects. Among the negative macroeconomic effects, we can distinguish the following ones: the deformation of the balance of payments, withdrawal of capital from the country, the formation of additional pressure on the exchange rate, destructive impact on the formation of multi-sectoral priorities of customs and tax policy of the country, deepening of corruption schemes. The necessity of development and application of effective tools for counteraction to tax evasion for timely identification of the unlawful actions of business entities has been proven. It should be done with the aim to increase the level of financial security and to strengthen the competitiveness of Ukraine's economy.

J. Echendu, O. Iledare, A. J. Akinlawon et al.

The paper evaluates the impact of the single tax system at its current rate in comparison to the proposed dual tax system in the National Petroleum Fiscal Policy in Nigeria on project economic performances. The paper also expounds on the arguments between two schools of thought (single tax and dual tax proponents) towards understanding the rationale underlying the divergent viewpoints. The methodological approach applies the discounted cash flow modelling framework to evaluate the performances of terrain based projects using selected metrics such as internal rate of return (IRR), discounted payout (DPO), net present value (NPV) and government take (GT) under the two tax systems. It calibrates the unit technical cost (UTC) for typical deep water projects in Nigeria and imposes the current and proposed fiscal terms. Varying cost treatment options and alternative allowable/incentives are investigated in the modelling framework using global best practices. The paper concludes that whichever tax system is adopted, it is possible to achieve equivalent economic metrics. However, the dual tax system presents a better flexible option over the single tax system as one of the split rates – especially the hydrocarbon resource tax – could serve as an instrument to incentivize investment, promote conservation, expand resource base through technology innovation more easily without denying the mineral owner an outright revenue via taxation. In a classical case like Nigeria, where national fiscal budget is largely financed using hydrocarbon revenue, the dual tax system seemingly offers a better option for revenue sharing among the stakeholders – the resource owners and the Federal Government than the current single upstream tax system. This paper bridges the gap between the divergent viewpoints on taxation system in Nigeria by proffering a pathway. It suggests that the overall objectives of stakeholders could be achieved using the same metrics if the mechanics in designing a fiscal system is better understood. This will lead to progressive application in achieving the divergent expectations.

N. Auerbach

The Gamow-Teller strength in nuclei can be strongly affected by the internal degrees of freedom of the nucleon. It is demonstrated that this feature is unique to the Gamow-Teller. Excitation modes that involve spatial degrees of freedom are much less influenced by the internal excitation of nucleons. The fact that the observed Gamow-Teller strength is quenched by 30-40 percent in all nuclei suggests that indeed this is due to the nucleon excitation in nuclei.

Seto Widagsono

Leandro F. Aurichi, Lyubomyr Zdomskyy

We present an internal characterization for the productively Lindelöf property, thus answering a long-standing problem attributed to Tamano. We also present some results about the relation Alster spaces vs. productively Lindelöf spaces.

C. Rodríguez, Daniela Liliana

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