Decomposition of the space of TU-games, Strong Transfer Invariance and the Banzhaf value

We provide a new and concise characterization of the Banzhaf value on the (linear) space of all TU-games on a fixed player set by means of two transparent axioms. The first one is the well-known Dummy player axiom. The second axiom, called Strong transfer invariance, indicates that a player's payoff is invariant to a transfer of worth between two coalitions he or she belongs to. To prove this result we derive direct-sum decompositions of the space of all TU-games. We show that, for each player, the space of all TU-games is the direct sum of the subspace of TU-games where this player is dummy and the subspace spanned by the TU-games used to construct the transfers of worth. This decomposition method has several advantages listed as concluding remarks

Disjointly and jointly productive players and the Shapley value

Central to this study is the concept of disjointly productive players where no cooperation gain occurs when one of two such players joins a coalition containing the other. Our first new axiom states that the payoff to a player does not change when another player, disjointly productive to that player, leaves the game. The second axiom implies that the payoff to a third player does not change if we merge two disjointly productive players into a new player. These two axioms, along with efficiency, characterize the Shapley value and may be advantageous sometimes to improve the runtime for computing the Shapley value. Further axiomatizations are provided, using, for example, a modification of behavior property where the payoff for two players in two new games in which their behavior changes once to total dislike and once to total affection is equal to the payoff in the original game

Metadata Schema x-econ Repository

Since May 2017, the x-hub project partners OVGU Magdeburg, University of Vienna, and GESIS dispose of a new repository, called x-econ (https://x-econ.org). The service is dedicated to all experimental economics research projects to disseminate user-friendly archiving and provision of experimental economics research data. The repository x-econ contains all necessary core functionalities of a modern repository and is in a continuous optimization process aiming at functionality enhancement and improvement. x-econ is also one pillar of the multidisciplinary repository x-science (https://x-science.org). The present documentation, which is primarily based on the GESIS Technical Reports on datorium 2014|03 and da|ra 4.0, lists and explains the metadata elements, used to describe research information

1995 BRAC Commission

Litigation - Naval Training Center, Orlando, FL; Seneca Army Depot, MA; Loring AFB, ME; Letterkenny Army Depot, P

Property Tax Administration in Practice: A Case Study of the Portmore Municipality, Jamaica

The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authority, the politicians, the developers, the local authorities, the central government and the taxpayers and how each one uses its capital to maintain or dominate its position within the property tax field. The findings revealed that there were various tensions and struggles among the different players within property tax field in Jamaica. The players in the field used their ‘capitals’ to maintain, dominate and or attempt to make changes to the property tax rules. The findings suggest that some property tax enforcement practices were the means through which these tensions were manifested and resolved or on the other hand, the tax authority attempted to use the current practices as hidden agendas to highlight those tensions in order to stand their ground or obliquely suggest changes or even to demonstrate its tacit support of government policies. The findings also suggest that the non-localization of the property tax may be due to varied political interests, mistrust in the local authorities and also the perception by some players that there’s a lack of capital at the local level to manage the tax. Finally, taxpayers’ used their social, economic and cultural capital to resist enforcement and compliance efforts cheating the government of much needed revenues Property tax although not an important national tax is a critical source of revenue for local communities globally. An increased understanding of the working of the practices is beneficial and has implications for both taxpayers and policymakers. The three research questions posed in my study address and highlight the main property tax enforcement strategies and how the tax authority and policymakers use their capital to shape these practices; the extent to which non-localization of the property tax within the Portmore Municipality is influenced by the political dispositions of the players in the field and thirdly the dimensions of property tax compliance and non-compliance in Jamaica. The questions seek to demonstrate how the combination of the actions and interactions of tax administrators, taxpayers, politicians, developers, government bureaucrats reshape administrative practices in the property tax field which have implications for revenue generation and the provision of services. In keeping with the adoption of an interpretive inductive approach, face-to-face interviews were conducted with tax administrators, policymakers, councillors, mayors, taxpayers, members of civil society, a developer and a tax professional. A theoretical framework is created which combines the major themes and theoretical concepts within three strands of literature: tax administration, fiscal decentralization, and Bourdieu’s theory of practice. The structure provides the explanatory lens through which the findings are presented and interpreted. The study contributes to the tax scholarship through an interpretive methodical approach which gives an additional perspective on property tax administration. It answers the call for well-developed tax research dispelling the notion that tax research is adequately dealt with. This study contributes to the tax literature by demonstrating that taxation isn’t just a technical issue; that the legal framework and administrative framework don’t necessarily coincide with practice; that tax practice is shaped by the actions and interactions of players in the field, making it a social construction; that players use their power to influence property tax practice and that players actions are conditioned by their background. The study also contributes a conceptual framework for property tax practice