Generalized Cash Flow Taxation

We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash flow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like the traditional cash flow tax, this system may be integrated with a tax on labor income. We also show how such a tax can be supplemented with an optional accounting for a segregated subset of actively traded securities, subjected separately to mark-to-market taxation at the uniform capital income tax rate, to permit a fully graduated tax system applicable to labor income.

Generalized Cash Flow Taxation

We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cashflow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like the traditional cash-flow tax, this system may be integrated with a tax on labor income. We also show how such a tax can be supplemented with an optional accounting for a segregated subset of actively traded securities, subjected separately to mark-to-market taxation at the uniform capital income tax rate, to permit a fully graduated tax system applicable to labor income.

Quantum Antiferromagnetism of Fermions in Optical Lattices with Half-filled p-band

We study Fermi gases in a three-dimensional optical lattice with five fermions per site, i.e. the s-band is completely filled and the p-band with three-fold degeneracy is half filled. We show that, for repulsive interaction between fermions, the system will exhibit spin-3/2 antiferromagnetic order at low temperature. This conclusion is obtained in strong interaction regime by strong coupling expansion which yields an isotropic spin-3/2 Heisenberg model, and also in weak interaction regime by Hatree-Fock mean-field theory and analysis of Fermi surface nesting. We show that the critical temperature for this antiferromagnetism of a p-band Mott insulator is about two orders of magnitudes higher than that of an $s$-band Mott insulator, which is close to the lowest temperature attainable nowadays

The fully self-consistent quasiparticle random phase approximation and its application to the isobaric analog resonances

A microscopic model aimed at the description of charge-exchange nuclear excitations along isotopic chains which include open-shell systems, is developed. It consists of quasiparticle random phase approximation (QRPA) made on top of Hartree-Fock-Bardeen-Cooper-Schrieffer (HF-BCS). The calculations are performed by using the Skyrme interaction in the particle-hole channel and a zero-range, density-dependent pairing force in the particle-particle channel. At variance with the (many) versions of QRPA which are available in literature, in our work special emphasis is put on the full self-consistency. Its importance, as well as the role played by the charge-breaking terms of the nuclear Hamiltonian, like the Coulomb interaction, the charge symmetry and charge independence breaking (CSB-CIB) forces and the electromagnetic spin-orbit, are elucidated by means of numerical calculations of the isobaric analog resonances (IAR). The theoretical energies of these states along the chain of the Sn isotopes agree well with the experimental data in the stable isotopes. Predictions for unstable systems are presented.Comment: 15 pages, 6 figure

Exact Analysis of Entanglement in Gapped Quantum Spin Chains

We investigate the entanglement properties of the valence-bond-solid states with generic integer-spin $S$. Using the Schwinger boson representation of the valence-bond-solid states, the entanglement entropy, the von Neumann entropy of a subsystem, is obtained exactly and its relationship with the usual correlation function is clarified. The saturation value of the entanglement entropy, $2 \log_2 (S+1)$, is derived explicitly and is interpreted in terms of the edge-state picture. The validity of our analytical results and the edge-state picture is numerically confirmed. We also propose a novel application of the edge state as a qubit for quantum computation.Comment: 4 pages, 2 figure

Continuous unitary transformations and finite-size scaling exponents in the Lipkin-Meshkov-Glick model

We analyze the finite-size scaling exponents in the Lipkin-Meshkov-Glick model by means of the Holstein-Primakoff representation of the spin operators and the continuous unitary transformations method. This combination allows us to compute analytically leading corrections to the ground state energy, the gap, the magnetization, and the two-spin correlation functions. We also present numerical calculations for large system size which confirm the validity of this approach. Finally, we use these results to discuss the entanglement properties of the ground state focusing on the (rescaled) concurrence that we compute in the thermodynamical limit.Comment: 20 pages, 9 figures, published versio

Fermi-Hubbard physics with atoms in an optical lattice

The Fermi-Hubbard model is a key concept in condensed matter physics and provides crucial insights into electronic and magnetic properties of materials. Yet, the intricate nature of Fermi systems poses a barrier to answer important questions concerning d-wave superconductivity and quantum magnetism. Recently, it has become possible to experimentally realize the Fermi-Hubbard model using a fermionic quantum gas loaded into an optical lattice. In this atomic approach to the Fermi-Hubbard model the Hamiltonian is a direct result of the optical lattice potential created by interfering laser fields and short-ranged ultracold collisions. It provides a route to simulate the physics of the Hamiltonian and to address open questions and novel challenges of the underlying many-body system. This review gives an overview of the current efforts in understanding and realizing experiments with fermionic atoms in optical lattices and discusses key experiments in the metallic, band-insulating, superfluid and Mott-insulating regimes.Comment: Posted with permission from the Annual Review of of Condensed Matter Physics Volume 1 \c{opyright} 2010 by Annual Reviews, http://www.annualreviews.or

Seismic and Acoustic Signals Detected at Loihi Seamount by the Hawaii Undersea Geo-Observatory

The Hawai\u27i Undersea Geo-Observatory (HUGO) is an ocean bottom observatory located on the summit of Lo\u27ihi seamount, Hawai\u27i. An electro-optical cable connects the HUGO junction box to a shore station on the Big Island of Hawaii, thereby enabling the first real-time monitoring of a submarine volcano. HUGO was active for 3 months in 1998, collecting nearly continuous, real-time data on a high-rate hydrophone. Signals detected during that time include local as well as teleseismic earthquakes, T phases from Pacific-wide earthquakes, landslides on the submarine flank of Kilauea, and eruption sounds from the current Kilauea eruption. The data do not indicate a Lo\u27ihi eruption during the time that HUGO was active. The variety and quality of signals detected by the HUGO hydrophone confirms that a real-time observatory can serve a valuable role in studies of oceanic acoustics, local and teleseismic earthquakes, and submarine eruption mechanics

Widths of Isobaric Analog Resonances: a microscopic approach

A self-consistent particle-phonon coupling model is used to investigate the properties of the isobaric analog resonance in $^{208}$Bi. It is shown that quantitative agreement with experimental data for the energy and the width can be obtained if the effects of isospin-breaking nuclear forces are included, in addition to the Coulomb force effects. A connection between microscopic model predictions and doorway state approaches which make use of the isovector monopole resonance, is established via a phenomenological ansatz for the optical potential.Comment: 18 pages, 1 figure. To appear on Phys. Rev. C (tentatively scheduled for June 1998

Power laws, Pareto distributions and Zipf's law

When the probability of measuring a particular value of some quantity varies inversely as a power of that value, the quantity is said to follow a power law, also known variously as Zipf's law or the Pareto distribution. Power laws appear widely in physics, biology, earth and planetary sciences, economics and finance, computer science, demography and the social sciences. For instance, the distributions of the sizes of cities, earthquakes, solar flares, moon craters, wars and people's personal fortunes all appear to follow power laws. The origin of power-law behaviour has been a topic of debate in the scientific community for more than a century. Here we review some of the empirical evidence for the existence of power-law forms and the theories proposed to explain them.Comment: 28 pages, 16 figures, minor corrections and additions in this versio