1,128 research outputs found
VAT: Is it Suitable for the Caribbean Community?
The Caribbean Community is in transition, moving toward a liberalized trade environment with low tariffs. Tax reform is at the forefront of the policy response since traditional sources of tax revenue such as import duties are on the decline. This paper evaluates the suitability of the VAT to countries of the Caribbean Community. We examine theoretical arguments, practical experiences of the Caribbean with the VAT and the economic and tax characteristics of the Caribbean. We conclude by supporting VAT implementation in the Caribbean Community. This paper also reflects a comprehensive survey of tax reform efforts in the Caribbean.Value Added Tax; Caribbean Community
VAT: Is it Suitable for the Caribbean Community?
The Caribbean Community is in transition, moving toward a liberalized trade environment with low tariffs. Tax reform is at the forefront of the policy response since traditional sources of tax revenue such as import duties are on the decline. This paper evaluates the suitability of the VAT to countries of the Caribbean Community. We examine theoretical arguments, practical experiences of the Caribbean with the VAT and the economic and tax characteristics of the Caribbean. We conclude by supporting VAT implementation in the Caribbean Community. This paper also reflects a comprehensive survey of tax reform efforts in the Caribbean
VAT: Is it Suitable for the Caribbean Community?
The Caribbean Community is in transition, moving toward a liberalized trade environment with low tariffs. Tax reform is at the forefront of the policy response since traditional sources of tax revenue such as import duties are on the decline. This paper evaluates the suitability of the VAT to countries of the Caribbean Community. We examine theoretical arguments, practical experiences of the Caribbean with the VAT and the economic and tax characteristics of the Caribbean. We conclude by supporting VAT implementation in the Caribbean Community. This paper also reflects a comprehensive survey of tax reform efforts in the Caribbean
Field demonstration of a cost-optimized solar powered electrodialysis reversal desalination system in rural India
This study provides experimental validation of a previously published optimal design theory for photovoltaic (PV)-powered electrodialysis reversal (EDR) desalination systems. The prior work describes the co-optimization of PV and EDR subsystems, and flexible operation to accommodate daily and annual solar irradiance variability, significantly reducing water cost. This study presents the fabrication of a PV-EDR pilot system designed using the co-optimization theory and field testing results from the rural village of Chelluru, India. Testing in the field enabled observation and evaluation of real-world factors on system performance, resulting in updates to the previous theory to include unaccounted factors that affect costs, including: filling and draining of water tanks, salt and water accumulation in tanks from prior batches, unexpected energy losses due to locally purchased converters, and scaling in the ED stack. Therefore, water cost in the PV-EDR pilot system was updated from previous estimates based on field performance. The estimated capital cost and lifetime cost of the Chelluru system are 34% and 45% lower, respectively, than the corresponding costs if the PV-EDR system was designed using conventional design practice. The theory and experimental insights presented in this paper will enable desalination engineers to better design and optimize PV-EDR systems
Differential Production Cross Section of Z Bosons as a Function of Transverse Momentum at sqrt{s}=1.8 TeV
We present a measurement of the transverse momentum distribution of Z bosons
produced in ppbar collisions at sqrt{s}=1.8 TeV using data collected by the D0
experiment at the Fermilab Tevatron Collider during 1994--1996. We find good
agreement between our data and a current resummation calculation. We also use
our data to extract values of the non-perturbative parameters for a particular
version of the resummation formalism, obtaining significantly more precise
values than previous determinations.Comment: 10 pages, 2 figures, submitted to Phys. Rev. Letters v2 has margin
error correcte
Search for Top Squark Pair Production in the Dielectron Channel
This report describes the first search for top squark pair production in the
channel stop_1 stopbar_1 -> b bbar chargino_1 chargino_1 -> ee+jets+MEt using
74.9 +- 8.9 pb^-1 of data collected using the D0 detector. A 95% confidence
level upper limit on sigma*B is presented. The limit is above the theoretical
expectation for sigma*B for this process, but does show the sensitivity of the
current D0 data set to a particular topology for new physics.Comment: Five pages, including three figures, submitted to PRD Brief Report
Measurement of the Top Quark Pair Production Cross Section in pbarp Collisions
We present a measurement of the ttbar production cross section in ppbar
collisions at root(s) = 1.8TeV by the D0 experiment at the Fermilab Tevatron.
The measurement is based on data from an integrated luminosity of approximately
125 pb^-1 accumulated during the 1992-1996 collider run. We observe 39 ttbar
candidate events in the dilepton and lepton+jets decay channels with an
expected background of 13.7+-2.2 events. For a top quark mass of 173.3GeV/c^2,
we measure the ttbar production cross section to be 5.5+-1.8 pb.Comment: 11 pages with 3 encapsulated PostScript figures and 2 PostScript
table included in the body of the articl
Search for First Generation Scalar Leptoquark Pairs in ppbar Collisions at sqrt(s)=1.8 TeV
We have searched for first generation scalar leptoquark (LQ) pairs in the
enu+jets channel using ppbar collider data (integrated luminosity= 115 pb^-1)
collected by the DZero experiment at the Fermilab Tevatron during 1992-96. The
analysis yields no candidate events. We combine the results with those from the
ee+jets and nunu+jets channels to obtain 95% confidence level (CL) upper limits
on the LQ pair production cross section as a function of mass and of beta, the
branching fraction to a charged lepton. Comparing with the next-to-leading
order theory, we set 95% CL lower limits on the LQ mass of 225, 204, and 79
GeV/c^2 for beta=1, 1/2, and 0, respectively.Comment: 14 pages, 4 figures, submitted to Physical Review Letters Replaced to
correct visitor addresse
Search for Squarks and Gluinos in Events Containing Jets and a Large Imbalance in Transverse Energy
Using data corresponding to an integrated luminosity of 79 pb-1, D0 has
searched for events containing multiple jets and large missing transverse
energy in pbar-p collisions at sqrt(s)=1.8 TeV at the Fermilab Tevatron
collider. Observing no significant excess beyond what is expected from the
standard model, we set limits on the masses of squarks and gluinos and on the
model parameters m_0 and m_1/2, in the framework of the minimal low-energy
supergravity models of supersymmetry. For tan(beta) = 2 and A_0 = 0, with mu <
0, we exclude all models with m_squark < 250 GeV/c^2. For models with equal
squark and gluino masses, we exclude m < 260 GeV/c^2.Comment: 10 pages, 3 figures, Submitted to PRL, Fixed typo on page bottom of
p. 6 (QCD multijet background is 35.4 events
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