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

Upping the Ante : Gambling, Gamblers and Go in Heian and Kamakura Japan

埼玉大学修士ii, 69pGambling has a long history in Japan. From their earliest mentions in legal codes during the Asuka period (538-710), through to the Meiji period (1868-1912), igo 囲碁, sugoroku 双六 and chōhan 丁半 have all enjoyed the patronage of Japanese emperors, aristocrats, warriors and monks. This thesis explores these gambling games through primary sources. Setsuwa説話, collections of didactic and secular stories, were popular in medieval Japan and can be mined for factual history when analyzed critically along with secondary sources. Through an analysis of tales in Kokon chomonjū (古今著聞集 “A Collection of Notable Tales Old and New”), Konjaku Monogatarishū (今昔物語 “Anthology of Tales from the Past”) and Uji shūi monogatari (宇治拾遺物語 “Gleanings from Uji Dainagon Monogatari”) this thesis proposes that gambling was an important form of leisure (asobi 遊び) in classical Japan. It was also a way to win sumptuous wagers, to the extent that gambling games were repeatedly proscribed by the military government during the Kamakura period (1185-1333).Chapter I: Introduction ............................................................................................. 1 Methodology, Definitions and Sources ................................................................. 7 Chapter 2: The Emperor’s Game of Go: Gambling and the Aristocracy ............... 10 Raising The Stakes .............................................................................................. 14 House Wins ― The Formalization of Go ............................................................. 21 Chapter 3: Roll the Dice: Sugoroku, Chōhan and Gambling Gangs ..................... 28 Feelin’ Lucky? ― The Gambler in Heian Japan................................................... 39 Quit While You’re Ahead ― Proscriptions, Warnings and Gambling Gangs...... 44 Chapter 4: Fortune Favors the Brave: Wagering and Gamblers in Everyday Life 50 Conclusion: When the Chips Are Down ................................................................ 59 Bibliography ........................................................................................................ 64指導教員 : Professor Karl Fridaytextapplication/pdfthesi

ニホン キギョウ ノ ホコリ : トウナン アジア マレーシア デノ ケイケン カラ

会期・会場: 2021年11月1日:同志社大学今出川キャンパス良心館305番教室及びZoomウェビナーによるオンライン開催著者名「邦」の字は異体字application/pdfarticl

ニホン キギョウ ト アジア ノ チョウセン シツギ オウトウ

会期・会場: 2021年11月1日:同志社大学今出川キャンパス良心館305番教室及びZoomウェビナーによるオンライン開催application/pdfarticl

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

journal articl

Statistical learning from multiple information sources

奈良先端科学技術大学院大学博士(理学)doctoral thesi

Recombinant hemagglutinins used in microarray fabrication.

<p>Recombinant hemagglutinins used in microarray fabrication.</p

A Multiplex Label-Free Approach to Avian Influenza Surveillance and Serology

<div><p>Influenza serology has traditionally relied on techniques such as hemagglutination inhibition, microneutralization, and ELISA. These assays are complex, challenging to implement in a format allowing detection of several types of antibody-analyte interactions at once (multiplex), and troublesome to implement in the field. As an alternative, we have developed a hemagglutinin microarray on the Arrayed Imaging Reflectometry (AIR) platform. AIR provides sensitive, rapid, and label-free multiplex detection of targets in complex analyte samples such as serum. In preliminary work, we demonstrated the application of this array to the testing of human samples from a vaccine trial. Here, we report the application of an expanded label-free hemagglutinin microarray to the analysis of avian serum samples. Samples from influenza virus challenge experiments in mallards yielded strong, selective detection of antibodies to the challenge antigen in most cases. Samples acquired in the field from mallards were also analyzed, and compared with viral hemagglutinin inhibition and microneutralization assays. We find that the AIR hemagglutinin microarray can provide a simple and robust alternative to standard methods, offering substantially greater information density from a simple workflow.</p></div

When More Transmission Equals Less Disease: Reconciling the Disconnect between Disease Hotspots and Parasite Transmission

<div><p>The assumed straightforward connection between transmission intensity and disease occurrence impacts surveillance and control efforts along with statistical methodology, including parameter inference and niche modeling. Many infectious disease systems have the potential for this connection to be more complicated–although demonstrating this in any given disease system has remained elusive. Hemorrhagic disease (HD) is one of the most important diseases of white-tailed deer and is caused by viruses in the <i>Orbivirus</i> genus. Like many infectious diseases, the probability or severity of disease increases with age (after loss of maternal antibodies) and the probability of disease is lower upon re-infection compared to first infection (based on cross-immunity between virus strains). These broad criteria generate a prediction that disease occurrence is maximized at intermediate levels of transmission intensity. Using published US field data, we first fit a statistical model to predict disease occurrence as a function of seroprevalence (a proxy for transmission intensity), demonstrating that states with intermediate seroprevalence have the highest level of case reporting. We subsequently introduce an independently parameterized mechanistic model supporting the theory that high case reporting should come from areas with intermediate levels of transmission. This is the first rigorous demonstration of this phenomenon and illustrates that variation in transmission rate (e.g. along an ecologically-controlled transmission gradient) can create cryptic refuges for infectious diseases.</p> </div

Amount of case reporting as a function of seroprevalence.

<p>Proportion of 'county-years' reporting morbidity and/or mortality of HD as a function of seroprevalence in 16 US states. Open circles represent mean values. Error bars are 95% binomial confidence intervals. A loess model (span = 0.8) fitted to these data is also shown (solid black line). The shaded area around the fitted line is the 95% CI based on the standard errors of the locally weighted least squares regression using the t-based approximation.</p