Deterrence and Morale in Taxation: An Empirical Analysis

The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by looking at how the tax authority deals with the taxpayers. Based on econometric estimates, it is shown that taxpayers’ tax morale is raised when the tax officials treat them with respect. In contrast, when tax officials solely rely on deterrence taxpayers tend to respond by actively trying to avoid taxation.

Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale

The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. It is often argued that reciprocity norms which establish a fiscal exchange between the state and the citizens shape tax morale to a large extent. In that respect, a case study of Switzerland may be useful because the small size of the cantons and their direct democratic political systems procedurally establish a close exchange relationship between taxpayers and tax authorities. In this paper, evidence is discussed on how tax morale in Switzerland evolved over time. In addition, the impact of economic, legal, socio- demographic, psychological and institutional factors on Swiss tax evasion is analyzed. It can be concluded that Switzerland’s system of responsive regulation increases tax morale.Tax Evasion, Tax Morale, Deterrence, Responsive Regulation.

Trust Breeds Trust: How Taxpayers are Treated

Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an implicit or "psychological" contract. The more strongly the political participation rights are developed, the more important this contract is, and the higher tax morale is. In this paper, empirical evidence based on a survey of tax authorities of the 26 Swiss states (cantons) is presented, indicating that the differences in the treatment of taxpayers by tax authorities can be explained by differences in political participation rights.Tax evasion, tax authority, tax compliance, direct democracy

Theory of interlayer exchange interactions in magnetic multilayers

This paper presents a review of the phenomenon of interlayer exchange coupling in magnetic multilayers. The emphasis is put on a pedagogical presentation of the mechanism of the phenomenon, which has been successfully explained in terms of a spin-dependent quantum confinement effect. The theoretical predictions are discussed in connection with corresponding experimental investigations.Comment: 18 pages, 4 PS figures, LaTeX with IOP package; v2: ref. added. Further (p)reprints available from http://www.mpi-halle.de/~theory

Tailoring exchange interactions in engineered nanostructures: Ab initio study

We present a novel approach to spin manipulation in atomic-scale nanostructures. Our ab initio calculations clearly demonstrate that it is possible to tune magnetic properties of sub-nanometer structures by adjusting the geometry of the system. By the example of two surface-based systems we demonstrate that (i) the magnetic moment of a single adatom coupled to a buried magnetic Co layer can be stabilized in either a ferromagnetic or an antiferromagnetic configuration depending on the spacer thickness. It is found that a buried Co layer has a profound effect on the exchange interaction between two magnetic impurities on the surface. (ii) The exchange interaction between magnetic adatoms can be manipulated by introducing artificial nonmagnetic Cu chains to link them.Comment: 4 pages, submitted to PR

Estimations of the Distances of Stellar Collapses in the Galaxy by Analyzing the Energy Spectrum of Neutrino Bursts

The neutrino telescopes of the present generation, depending on their specific features, can reconstruct the neutrino spectra from a galactic burst. Since the optical counterpart could be not available, it is desirable to have at hand alternative methods to estimate the distance of the supernova explosion using only the neutrino data. In this work we present preliminary results on the method we are proposing to estimate the distance from a galactic supernova based only on the spectral shape of the neutrino burst and assumptions on the gravitational binding energy released an a typical supernova explosion due to stellar collapses.Comment: Proceedings of the Second International Symposium on Strong Electromagnetic Fields and Neutron Stars (SMFNS 2011) Instituto de Cibern\'etica, Matem\'atica y F\'isica (ICIMAF) Sociedad Cubana de F\'isica (SCF) Varadero, Cuba, 5-7 May 201

Ab initio study of mirages and magnetic interactions in quantum corrals

The state of the art ab initio calculations of quantum mirages,the spin-polarization of surface-state electrons and the exchange interaction between magnetic adatoms in Cu and Co corrals on Cu(111) are presented. We find that the spin-polarization of the surface-state electrons caused by magnetic adatoms can be projected to a remote location and can be strongly enhanced in corrals compared to an open surface.Our studies give a clear evidence that quantum corrals could permit to tailor the exchange interaction between magnetic adatoms at large separations. The spin-polarization of surface-state electrons at the empty focus in the Co corral used in the experimental setup of Manoharan et al., (Nature 403, 512 (2000)) is revealed.Comment: Submitted to Physical Review Letter