Capital Income Tax Evasion and Welfare Levels in an Overlapping Generations Model

2005-01We construct an overlapping-generations model where individuals evade capital income tax, imposed on their savings and carry out the long-run analysis, as well as the short-run analysis. We consider that the detection probability depends on the amount of undeclared savings, the interest rate and the detection probability parameter. It is shown that a rise in the capital income tax rate (the detection probability parameter or the penalty rate) lowers (raises) capital stock both in the short- and the long-run. The change in undeclared savings depends on this indirect effect, in addition to the direct effects of such parameters. It is also found that, as opposed to the results of static models, a rise in the tax rate (the detection probability parameter or the penalty rate) can increase welfare in the short-run (the long-run).departmental bulletin pape

新技術開発と生産・事業モデル革新 : ダイハツ・ミライーステクノロジー開発を事例として

departmental bulletin pape

On basic characteristics of cross-flow fan with high aspect ratio

クロスフローファンの最も単純なモデルを調査した．このモデルは，アスペクト比が5.8と非常に高く，ケーシングを持たない貫流羽根車であり，静止した流体中で回転する．ケーシングの代わりに影響の少ないスプリッタープレートを配置した．従来の流れの可視化と熱線速度計測に加えて粒子画像速度計測法により，スパン中間面上の流速ベクトルの瞬間的な計測を行い， レイノルズ数Re＝300～2500における流れの詳細を明らかにした．The authors investigate the simplest model of cross-flow fans. The model is a cross-flow impeller with a very-high aspect ratio of 5.8 and without any casings, and surrounding fluid is stationary. The authors place a splitter plate with minimal influence instead of casings. Instantaneous measurements of flow-velocity vectors on the mid-span plane are conducted using particle-image-velocimetry technique, in addition to conventional flow visualisations and hot-wire-velocimetry measurements and the authors reveal the details of flow at the Reynolds number Re = 300-2500.application/pdfdepartmental bulletin pape

Measurement of Time-Dependent CP-Violating Asymmetries in B0→ϕKS0, K+K-KS0, and η′KS0 Decays

journal articl

Synthesis of 1,2,3,4-Tetrahydroxybenzene from d-Glucose: Exploiting <i>myo</i>-Inositol as a Precursor to Aromatic Chemicals

Synthesis of 1,2,3,4-Tetrahydroxybenzene from d-Glucose:  Exploiting myo-Inositol as a Precursor to Aromatic Chemical