540 research outputs found
VAT versus the turnover tax with non-competitive firms.
The VAT is compared to a turnover tax (TT) given monopoly final goods and intermediate goods firms interacting strategically. Linear demands and constant costs are assumed. Via examples it is shown that for both "Cournot" and "Stackelberg" games, a revenue neutral VAT may not exist to a given turnover tax; and the TT can dominate the VAT simultaneously in welfare, revenue and output terms. In other examples it is shown that the VAT dominating the TT by all three indicators is also possible. It is also shown that outcomes are identical to the "Cournot" game when the consumer goods firm is the strategic leader. When the intermediate goods firm is the leader, intermediate price distortion is lower and welfare higher than in the "Cournot" game under both taxes; and the output neutral VAT rate to any feasible TT rate is higher than in the "Cournot" game.VAT ; Retail sales tax ; Turnover tax ; Welfare ; Tax revenue ; Cournot ; Stackelberg
With non-competitive firms, a turnover tax can dominate the VAT
In an example with monopoly final and intermediate goods firms and substitutable primary and intermediate inputs, it is shown that there exist turnover taxes that yield more revenue than any feasible value-added tax. Second, simultaneously higher welfare, revenue and output are possible with the turnover tax.
Economic theory of tax compliance with special reference to tax compliance costs.
Tax compliance cost
Heavy Neutrino Search via the Higgs boson at the LHC
In the inverse see-saw model the effective neutrino Yukawa couplings can be
sizable due to a large mixing angle between the light and heavy
neutrinos . When the right handed neutrino can be lighter than the
Standard Model (SM) Higgs boson . It can be produced via the on-shell
decay of the Higgs, at a significant branching fraction at the LHC.
In such a process mass can be reconstructed in its dominant decays. We perform an analysis on this channel and its relevant
backgrounds, among which the jets background is the largest. Considering
the existing mixing constraints from the Higgs and electroweak precision data,
the best sensitivity of the heavy neutrino search is achieved for benchmark
mass at 100 and 110 GeV for upcoming high luminosity LHC runs.Comment: 22 pages, 7 Figures, updated analysis, model part extended, matched
journal version in EPJ
Jet substructure shedding light on heavy Majorana neutrinos at the LHC
The existence of tiny neutrino masses and flavor mixings can be explained
naturally in various seesaw models, many of which typically having additional
Majorana type SM gauge singlet right handed neutrinos (). If they are at
around the electroweak scale and furnished with sizeable mixings with light
active neutrinos, they can be produced at high energy colliders, such as the
Large Hadron Collider (LHC). A characteristic signature would be same sign
lepton pairs, violating lepton number, together with light jets -- . We propose a new
search strategy utilising jet substructure techniques, observing that for a
heavy right handed neutrino mass much above , the two jets
coming out of the boosted may be interpreted as a single fat-jet ().
Hence, the distinguishing signal topology will be .
Performing a comprehensive study of the different signal regions along with
complete background analysis, in tandem with detector level simulations, we
compute statistical significance limits. We find that heavy neutrinos can be
explored effectively for mass ranges GeV GeV and
different light-heavy neutrino mixing . At the 13 TeV LHC with
3000 integrated luminosity one can competently explore
mixing angles much below present LHC limits, and moreover exceed bounds from
electroweak precision data.Comment: Accepted for publication in JHEP. 25 pages, 8 figures, 1 tabl
Production of Heavy neutrino in next-to-leading order QCD at the LHC and beyond
Majorana and pseudo-Dirac heavy neutrinos are introduced into the type-I and
inverse seesaw models, respectively, in explaining the naturally small neutrino
mass. TeV scale heavy neutrinos can also be accommodated to have a sizable
mixing with the Standard Model light neutrinos, through which they can be
produced and detected at the high energy colliders. In this paper we consider
the Next-to-Leading Order QCD corrections to the heavy neutrino production, and
study the scale variation in cross-sections as well as the kinematic
distributions with different final states at TeV LHC and also in the
context of TeV hadron collider. The repertoire of the Majorana neutrino
is realized through the characteristic signature of the same-sign dilepton
pair, whereas, due to a small lepton number violation, the pseudo-Dirac heavy
neutrino can manifest the trileptons associated with missing energy in the
final state. Using the TeV, fb and fb
data at the ATLAS and CMS respectively, we obtain prospective scale dependent
upper bounds of the light-heavy neutrino mixing angles for the Majorana heavy
neutrinos at the TeV LHC and TeV collider. Further exploiting a
recent study on the anomalous multilepton search by CMS at TeV
with fb data, we also obtain the prospective scale dependent
upper bounds on the mixing angles for the pseudo-Dirac neutrinos. We thus
project a scale dependent prospective reach using the NLO processes at the
TeV LHC.Comment: 28 pages. Matched journal versio
Heavy Majorana neutrino pair productions at the LHC in minimal U(1) extended Standard Model
In our recent paper [1], we explored a prospect of discovering the heavy
Majorana right-handed neutrinos (RHNs) at the future LHC in the context of the
minimal non-exotic U(1) extended Standard Model (SM), where a pair of RHNs are
created via decay of resonantly produced massive U(1) gauge boson
(). We pointed out that this model can yield a significant
enhancement of the branching ratio of the boson to a pair of RHNs,
which is crucial for discovering the RHNs under the very severe LHC Run-2
constraint from the search for the boson with dilepton final states.
In this paper, we perform a general parameter scan to evaluate the maximum
production rate of the same-sign dilepton final states (smoking gun signature
of Majorana RHNs production) at the LHC, while reproducing the neutrino
oscillation data. We also consider the minimal non-exotic U(1) model with an
alternative charge assignment. In this case, we find a further enhancement of
the branching ratio of the boson to a pair of RHNs compared to the
conventional case, which opens up a possibility of discovering the RHNs even
before the boson at the future LHC experiment.Comment: 21 pages, 8 figures, version to be published in EPJC. arXiv admin
note: substantial text overlap with arXiv:1710.0337
- …