Options for a UK 'flat tax': some simple simulations

This Briefing Note analyses the effects of four possible flat tax systems for the UK: one that flattens the rate structure of income tax only, one that also flattens National Insurance contributions, and two that flatten the combined rate structure of income tax and tax credits (with and without flattening National Insurance contributions as well). In all cases, the tax base is left unchanged. The analysis is conducted for the working-age population only, and in all cases the reforms are designed to be revenue neutral under the strong assumption that people do not change their behaviour in response to the reforms. We examine the effects of the reforms on particular example families and on the overall distributions of income and work incentives

A survey of the UK tax system

This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into the context of the past 27 years

Spectro-Perfectionism: An Algorithmic Framework for Photon Noise-Limited Extraction of Optical Fiber Spectroscopy

We describe a new algorithm for the "perfect" extraction of one-dimensional spectra from two-dimensional (2D) digital images of optical fiber spectrographs, based on accurate 2D forward modeling of the raw pixel data. The algorithm is correct for arbitrarily complicated 2D point-spread functions (PSFs), as compared to the traditional optimal extraction algorithm, which is only correct for a limited class of separable PSFs. The algorithm results in statistically independent extracted samples in the 1D spectrum, and preserves the full native resolution of the 2D spectrograph without degradation. Both the statistical errors and the 1D resolution of the extracted spectrum are accurately determined, allowing a correct chi-squared comparison of any model spectrum with the data. Using a model PSF similar to that found in the red channel of the Sloan Digital Sky Survey spectrograph, we compare the performance of our algorithm to that of cross-section based optimal extraction, and also demonstrate that our method allows coaddition and foreground estimation to be carried out as an integral part of the extraction step. This work demonstrates the feasibility of current- and next-generation multi-fiber spectrographs for faint galaxy surveys even in the presence of strong night-sky foregrounds. We describe the handling of subtleties arising from fiber-to-fiber crosstalk, discuss some of the likely challenges in deploying our method to the analysis of a full-scale survey, and note that our algorithm could be generalized into an optimal method for the rectification and combination of astronomical imaging data.Comment: 9 pages, 4 figures, emulateapj; minor corrections and clarifications; to be published in the PAS

Ridge Fusion in Statistical Learning

We propose a penalized likelihood method to jointly estimate multiple precision matrices for use in quadratic discriminant analysis and model based clustering. A ridge penalty and a ridge fusion penalty are used to introduce shrinkage and promote similarity between precision matrix estimates. Block-wise coordinate descent is used for optimization, and validation likelihood is used for tuning parameter selection. Our method is applied in quadratic discriminant analysis and semi-supervised model based clustering.Comment: 24 pages and 9 tables, 3 figure

The Ethics of Extended Cognition: Is Having your Computer Compromised a Personal Assault?

Philosophy of mind and cognitive science (e.g., Clark and Chalmers 1998; Clark 2010; Palermos 2014) have recently become increasingly receptive tothe hypothesis of extended cognition, according to which external artifacts such as our laptops and smartphones can—under appropriate circumstances—feature as material realisers of a person’s cognitive processes. We argue that, to the extent that the hypothesis of extended cognition is correct, our legal and ethical theorising and practice must be updated, by broadening our conception of personal assault so as to include intentional harm towards gadgets that have been appropriately integrated. We next situate the theoretical case for extended personal assault within the context of some recent ethical and legal cases and close with some critical discussion