Attitude\u2013behavior consistency in tax compliance: A cross-national comparison

Are individuals\u2019 attitudes about paying taxes consistent with their behavior? A direct link between attitudes (tax morale) and behavior (tax compliance) has long been assumed, despite an extensive social scientific literature attesting to the generally weak congruence between the two. This study builds on an emerging body of work questioning the link between tax morale and compliance. It innovates with a cross-national experimental research design whose results indicate that populations with high levels of tax morale exhibit higher evasion rates than those with low levels of tax morale; thus, the study finds that individual self-reported tax morale cannot predict actual evasion choices. Methodologically, the paper contributes the first results of a laboratory experiment on taxation in Denmark, comparing them to laboratory findings from Italy; while previous research indicates that these two countries lie at opposite extremes in tax compliance and morale, our findings run contrary to \u201cculturalist\u201d explanations. Our results show that Danes are more likely to evade tax than Italians, and that individuals\u2019 attitudes toward tax do not significantly predict their actual evasion choices. Finally, we show that discrepancies in tax behavior between Italian and Danish subjects are affected by gender and risk aversion

The interpretation of the field angle dependence of the critical current in defect-engineered superconductors

We apply the vortex path model of critical currents to a comprehensive analysis of contemporary data on defect-engineered superconductors, showing that it provides a consistent and detailed interpretation of the experimental data for a diverse range of materials. We address the question of whether electron mass anisotropy plays a role of any consequence in determining the form of this data and conclude that it does not. By abandoning this false interpretation of the data, we are able to make significant progress in understanding the real origin of the observed behavior. In particular, we are able to explain a number of common features in the data including shoulders at intermediate angles, a uniform response over a wide angular range and the greater discrimination between individual defect populations at higher fields. We also correct several misconceptions including the idea that a peak in the angular dependence of the critical current is a necessary signature of strong correlated pinning, and conversely that the existence of such a peak implies the existence of correlated pinning aligned to the particular direction. The consistency of the vortex path model with the principle of maximum entropy is introduced.Comment: 14 pages, 7 figure

Scattered Lyman-alpha Radiation Around Sources Before Cosmological Reionization

The spectra of the first galaxies and quasars in the Universe should be strongly absorbed shortward of their rest-frame Lyman-alpha wavelength by neutral hydrogen (HI) in the intervening intergalactic medium. However, the Lyman-alpha line photons emitted by these sources are not eliminated but rather scatter until they redshift out of resonance and escape due to the Hubble expansion of the surrounding intergalactic HI. We calculate the resulting brightness distribution and the spectral shape of the diffuse Lyman-alpha line emission around high redshift sources, before the intergalactic medium was reionized. Typically, the Lyman-alpha photons emitted by a source at z=10 scatter over a characteristic angular radius of order 15 arcseconds around the source and compose a line which is broadened and redshifted by about a thousand km/s relative to the source. The scattered photons are highly polarized. Detection of the diffuse Lyman-alpha halos around high redshift sources would provide a unique tool for probing the neutral intergalactic medium before the epoch of reionization. On sufficiently large scales where the Hubble flow is smooth and the gas is neutral, the Lyman-alpha brightness distribution can be used to determine the cosmological mass densities of baryons and matter.Comment: 21 pages, 5 Postscript figures, accepted by ApJ; figures 1--3 corrected; new section added on the detectability of Lyman alpha halos; conclusions update

A Spitzer Five-Band Analysis of the Jupiter-Sized Planet TrES-1

With an equilibrium temperature of 1200 K, TrES-1 is one of the coolest hot Jupiters observed by {\Spitzer}. It was also the first planet discovered by any transit survey and one of the first exoplanets from which thermal emission was directly observed. We analyzed all {\Spitzer} eclipse and transit data for TrES-1 and obtained its eclipse depths and brightness temperatures in the 3.6 {\micron} (0.083 % {\pm} 0.024 %, 1270 {\pm} 110 K), 4.5 {\micron} (0.094 % {\pm} 0.024 %, 1126 {\pm} 90 K), 5.8 {\micron} (0.162 % {\pm} 0.042 %, 1205 {\pm} 130 K), 8.0 {\micron} (0.213 % {\pm} 0.042 %, 1190 {\pm} 130 K), and 16 {\micron} (0.33 % {\pm} 0.12 %, 1270 {\pm} 310 K) bands. The eclipse depths can be explained, within 1$\sigma$ errors, by a standard atmospheric model with solar abundance composition in chemical equilibrium, with or without a thermal inversion. The combined analysis of the transit, eclipse, and radial-velocity ephemerides gives an eccentricity $e = 0.033^{+0.015}_{-0.031}$, consistent with a circular orbit. Since TrES-1's eclipses have low signal-to-noise ratios, we implemented optimal photometry and differential-evolution Markov-chain Monte Carlo (MCMC) algorithms in our Photometry for Orbits, Eclipses, and Transits (POET) pipeline. Benefits include higher photometric precision and \sim10 times faster MCMC convergence, with better exploration of the phase space and no manual parameter tuning.Comment: 17 pages, Accepted for publication in Ap

Thermal degradation and isomerisation kinetics of triolein studied by infrared spectrometry and GC-MS combined with chemometrics

Triolein, a triglyceride containing oleic acid as the only acid moiety in the glyceride molecules has been isothermally treated at 280,300,and 325 degrees C in glass vials under nitrogen atmosphere. The products formed during the thermal treatment at each temperature have been analysed both by infrared spectrometry and GC-MS. The CC-MS analysis was performed after derivatisation of the fatty acids into their methyl esters (FAMEs). Chemometric tools were used in determining the concentrations of the main products namely triolein and trieaidin in the thermally treated mixtures. The concentration profiles of the trielaidin formed during thermal treatment at the above three temperatures were used in determining activation energy for the cis-trans isomerisation of triolein. The combined analysis reveals that the thermal treatment induces not only cis-trans isomerisation but also fission and fusion in the molecules. Furthermore, migration of the double bond in oleic and elaidic acids forming cis and trans isomers of the 18:1 acid was also observed. The heat-induced isomerisation in triolein follows a zeroth order reaction with an activation energy 41 +/- 5 kcal/mol. (c) 2008 Elsevier Ireland Ltd. All rights reserve

Scattering of Dirac particles from non-local separable potentials: the eigenchannel approach

An application of the new formulation of the eigenchannel method [R. Szmytkowski, Ann. Phys. (N.Y.) {\bf 311}, 503 (2004)] to quantum scattering of Dirac particles from non-local separable potentials is presented. Eigenchannel vectors, related directly to eigenchannels, are defined as eigenvectors of a certain weighted eigenvalue problem. Moreover, negative cotangents of eigenphase-shifts are introduced as eigenvalues of that spectral problem. Eigenchannel spinor as well as bispinor harmonics are expressed throughout the eigenchannel vectors. Finally, the expressions for the bispinor as well as matrix scattering amplitudes and total cross section are derived in terms of eigenchannels and eigenphase-shifts. An illustrative example is also provided.Comment: Revtex, 9 pages, 4 figures, published versio

Calorons in Weyl Gauge

We demonstrate by explicit construction that while the untwisted Harrington-Shepard caloron $A_\mu$ is manifestly periodic in Euclidean time, with period $\beta=\frac{1}{T}$, when transformed to the Weyl ($A_0=0$) gauge, the caloron gauge field $A_i$ is periodic only up to a large gauge transformation, with winding number equal to the caloron's topological charge. This helps clarify the tunneling interpretation of these solutions, and their relation to Chern-Simons numbers and winding numbers.Comment: 10 pages, 10 figures, a sign typo in equation 27 is correcte