Optimal Taxation in Theory and Practice

We highlight and explain eight lessons from optimal tax theory and compare them to the last few decades of OECD tax policy. As recommended by theory, top marginal income tax rates have declined, marginal income tax schedules have flattened, redistribution has risen with income inequality, and commodity taxes are more uniform and are typically assessed on final goods. However, trends in capital taxation are mixed, and capital income tax rates remain well above the zero level recommended by theory. Moreover, some of theory's more subtle prescriptions, such as taxes that involve personal characteristics, asset-testing, and history-dependence, remain rare in practice. Where large gaps between theory and policy remain, the difficult question is whether policymakers need to learn more from theorists, or the other way around.

Fast, linked, and open – the future of taxonomic publishing for plants: launching the journal PhytoKeys

The paper describes the focus, scope and the rationale of PhytoKeys, a newly established, peer-reviewed, open-access journal in plant systematics. PhytoKeys is launched to respond to four main challenges of our time: (1) Appearance of electronic publications as amendments or even alternatives to paper publications; (2) Open Access (OA) as a new publishing model; (3) Linkage of electronic registers, indices and aggregators that summarize information on biological species through taxonomic names or their persistent identifiers (Globally Unique Identifiers or GUIDs; currently Life Science Identifiers or LSIDs); (4) Web 2.0 technologies that permit the semantic markup of, and semantic enhancements to, published biological texts. The journal will pursue cutting-edge technologies in publication and dissemination of biodiversity information while strictly following the requirements of the current International Code of Botanical Nomenclature (ICBN)

The Welfare Gains of Age Related Optimal Income Taxation

Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents face uncertainty regarding future abilities and can by saving transfer consumption across periods. The welfare gain of switching from an age-independent to an age-dependent nonlinear tax amounts in our benchmark model to around three percent of GDP. The gains are particularly high when there are restrictions on debt policy. The gains of using a nonlinear- as opposed to a linear tax are even larger. Surprisingly, it is of secondary importance to optimally choose the tax on interest income.labor income taxation, capital income taxation, age-dependent taxes, OLG model

Incorporating Affirmative Action into the Welfare State

In this paper, we discuss a novel aspect of affirmative action policy. We examine its redistributive role, asking whether in an egalitarian society, supplementing the tax-transfer system with an affirmative action policy would enhance social welfare.affirmative action, optimal taxation, tagging

Taxing Children: The Re-distributive Role of Child Benefits - Revisited

In this paper, we challenge the conventional wisdom that due to the negative correlation between family size and earning ability, family size can be used as a 'tagging' device, and calls for subsidizing children (via child allowances) to enhance egalitarian objectives. We show that the case for subsidizing children crucially hinges on child allowances being provided on a universal basis. Notably, when child benefits are means-tested, taxing children at the margin (namely, setting the total benefits to decline with the number of children) is socially optimal.child allowance, re-distribution, means-testing, universal, tagging, optimal taxation

An Open Context for Near Eastern Archaeology

The common use by archaeologists of ubiquitous technologies such as computers and digital cameras means that archaeological research projects now produce huge amounts of diverse, digital documentation. However, while the technology is available to collect this documentation, we still largely lack community-accepted dissemination channels appropriate for such torrents of data. Open Context aims to help fill this gap by providing open access data publication services for archaeology. Open Context has a flexible and generalized technical architecture that can accommodate most archaeological datasets, despite the lack of common recording systems or other documentation standards. It includes a variety of tools to make data dissemination easier and more worthwhile. Authorship is clearly identified through citation tools, including web-based publication systems that enable individuals to upload their own data for review, and collaboration is facilitated through easy download and "tagging" features. Near Eastern archaeologists will benefit from Open Context's flexibility to share a variety of content from diverse projects, no matter how large or small. This article was originally published in Near Eastern Archaeology (ISSN 1094-2076), Volume 70, Number 4, December 2007

Enhancing pharmaceutical packaging through a technology ecosystem to facilitate the reuse of medicines and reduce medicinal waste

The idea of reusing dispensed medicines is appealing to the general public provided its benefits are illustrated, its risks minimized, and the logistics resolved. For example, medicine reuse could help reduce medicinal waste, protect the environment and improve public health. However, the associated technologies and legislation facilitating medicine reuse are generally not available. The availability of suitable technologies could arguably help shape stakeholders’ beliefs and in turn, uptake of a future medicine reuse scheme by tackling the risks and facilitating the practicalities. A literature survey is undertaken to lay down the groundwork for implementing technologies on and around pharmaceutical packaging in order to meet stakeholders’ previously expressed misgivings about medicine reuse (’stakeholder requirements’), and propose a novel ecosystem for, in effect, reusing returned medicines. Methods: A structured literature search examining the application of existing technologies on pharmaceutical packaging to enable medicine reuse was conducted and presented as a narrative review. Results: Reviewed technologies are classified according to different stakeholders’ requirements, and a novel ecosystem from a technology perspective is suggested as a solution to reusing medicines. Conclusion: Active sensing technologies applying to pharmaceutical packaging using printed electronics enlist medicines to be part of the Internet of Things network. Validating the quality and safety of returned medicines through this network seems to be the most effective way for reusing medicines and the correct application of technologies may be the key enabler

Sorting Through and Sorting Out: The State of Content Sharing in the E-Learning

On 22-24 September 2002, a group of 22 education and information technology specialists gathered on the campus of the University of California at Irvine (UCI), for a symposium on the state of educational "content sharing." (See participant list.) The meeting was sponsored by the William and Flora Hewlett Foundation Education Program and the UCI Distance Learning Center. This paper summarizes the themes that emerged from that gathering. Most papers can be characterized as collaborative, but this one is particularly deserving of that adjective. The presentation here is an attempt to synthesize the ideas of all the participants, expressed in numerous conversational and written exchanges pre-, during and post-meeting. While every effort has been made to present the range of views, surely not all participants would agree with the emphases and interpretations herein.This report includes a hyper-linked bibliography and footnotes for additional web-based material on e-learning topics. Links are provided for the reader's convenience only, and represent neither an endorsement nor a guarantee of the accuracy of the content of the associated sites. Comments and questions about this document are welcomed, however, and should be directed to the author or the meeting sponsors