Tax evasion and exchange equity: a reference-dependent approach

The standard portfolio model of tax evasion with a public good produces the perverse conclusion that when taxpayers perceive the public good to be under-/overprovided, an increase in the tax rate increases/decreases evasion. The author treats taxpayers as thinking in terms of gains and losses relative to an endogenous reference level, which reflects perceived exchange equity between the value of taxes paid and the value of public goods supplied. With these alternative behavioral assumptions, the author overturns the aforementioned result in a direction consistent with the empirical evidence. The author also finds a role for relative income in determining individual responses to a change in the marginal rate of tax

Deep Hole States in Two Particle Transfer Reactions

This work was supported by National Science Foundation Grant PHY 76-84033 and Indiana Universit

Deep Hole States in Two Particle Transfer Reactions

This work was supported by National Science Foundation Grants PHY 76-84033A01, PHY 78-22774, and Indiana Universit

Ethyl 4-hydroxy­methyl-2-methyl­pyridine-5-carboxyl­ate

The title compound, C10H13NO3, was obtained as a by-product of the aldolization reaction of furo[3,4-c]pyridin-3(1H)-one with thio­phene-2-carboxaldehyde. The substituents on the pyridine ring are nearly coplanar, with an 8.1 (2)° rotation of the hydroxmethyl group from this plane. The mol­ecules assemble in the crystal structure as chains via O—H⋯N hydrogen bonding between the pyridine N atom and a neighbouring hydroxy­methyl OH group

The Politics of Commerce : The Congress of Chambers of Commerce of the Empire, 1886-1914

Peer reviewedPublisher PD

Semi-classical Laguerre polynomials and a third order discrete integrable equation

A semi-discrete Lax pair formed from the differential system and recurrence relation for semi-classical orthogonal polynomials, leads to a discrete integrable equation for a specific semi-classical orthogonal polynomial weight. The main example we use is a semi-classical Laguerre weight to derive a third order difference equation with a corresponding Lax pair.Comment: 11 page

Women and Illegal Activities: Gender Differences and Women's Willingness to Comply Over Time

In recent years the topics of illegal activities such as corruption or tax evasion have attracted a great deal of attention. However, there is still a lack of substantial empirical evidence about the determinants of compliance. The aim of this paper is to investigate empirically whether women are more willing to be compliant than men and whether we observe (among women and in general) differences in attitudes among similar age groups in different time periods (cohort effect) or changing attitudes of the same cohorts over time (age effect) using data from eight Western European countries from the World Values Survey and the European Values Survey that span the period from 1981 to 1999. The results reveal higher willingness to comply among women and an age rather than a cohort effect. Working Paper 06-5

Time-Resolved Infrared Radiometry (Trir) for Characterization of Impact Damage in Composite Materials

A quantitative thermographie NDE technique for the characterization of impact damage in composite materials is under development along with supporting theoretical analysis. We have previously shown that the technique of time-resolved infrared radiometry (TRIR) is an effective method for quantitatively detecting coating thickness variations and for characterizing the degree of coating disbonding in terms of equivalent air gaps [1,2]. Here we extend the TRIR technique to the study of composite systems by applying the results of a multilayer analytical model [3]. Experimental results in both simple and hybrid composite systems are discussed. The depth and lateral extent of interlaminar separation in composites subjected to impact loading is presented and the use of lateral heat flow techniques to image defect structures is examined

The QE numerical simulation of PEA semiconductor photocathode

Several kinds of models have already been proposed for explaining the photoemission process. The exact photoemission theory of semiconductor photocathode was not well established after decades of research. In this paper an integral equation of quantum efficiency (QE) is constructed to describe the photoemission of positive electron affinity (PEA) semiconductor photocathode based on three-step photoemission model. The influences of forbidden gap, electron affinity, photon energy, incident angle, degree of polarization, refractive index, extinction coefficient, initial/final electron energy, relaxation time and external electric field on the QE of PEA semiconductor photocathode are taken into account. In addition, a computer code is also programmed to calculate the QE of K2CsSb photocathode theoretically at 532nm wavelength, the result is in line with the experimental value by and large. What are the reasons caused to the distinction between the experimental measuring and theoretical QE are discussed.Comment: 12 pages,3 figures,2 tables,submitted to Chinese Physics

Higher analogues of the discrete-time Toda equation and the quotient-difference algorithm

The discrete-time Toda equation arises as a universal equation for the relevant Hankel determinants associated with one-variable orthogonal polynomials through the mechanism of adjacency, which amounts to the inclusion of shifted weight functions in the orthogonality condition. In this paper we extend this mechanism to a new class of two-variable orthogonal polynomials where the variables are related via an elliptic curve. This leads to a `Higher order Analogue of the Discrete-time Toda' (HADT) equation for the associated Hankel determinants, together with its Lax pair, which is derived from the relevant recurrence relations for the orthogonal polynomials. In a similar way as the quotient-difference (QD) algorithm is related to the discrete-time Toda equation, a novel quotient-quotient-difference (QQD) scheme is presented for the HADT equation. We show that for both the HADT equation and the QQD scheme, there exists well-posed $s$-periodic initial value problems, for almost all \s\in\Z^2. From the Lax-pairs we furthermore derive invariants for corresponding reductions to dynamical mappings for some explicit examples.Comment: 38 page