Tax compliance costs and non-filing behaviour.

Tax compliance cost

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 $(\nu)$and heavy neutrinos $(N)$. When the right handed neutrino $(N)$ can be lighter than the Standard Model (SM) Higgs boson $(h)$. It can be produced via the on-shell decay of the Higgs, $h\to N\nu$ at a significant branching fraction at the LHC. In such a process $N$ mass can be reconstructed in its dominant $N\rightarrow W \ell$ decays. We perform an analysis on this channel and its relevant backgrounds, among which the $W+$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 $N$ 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 ($N$). 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 -- $pp\to N\ell^{\pm}, \; N\to\ell^{\pm}W^{\mp}, \; W^{\mp}\to jj$. We propose a new search strategy utilising jet substructure techniques, observing that for a heavy right handed neutrino mass $M_N$ much above $M_{W^\pm}$, the two jets coming out of the boosted $W^\pm$ may be interpreted as a single fat-jet ($J$). Hence, the distinguishing signal topology will be $\ell^{\pm}\ell^{\pm} J$. 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 $300$ GeV $\leq M_N \leq 800$ GeV and different light-heavy neutrino mixing $|V_{\mu N}|^{2}$. At the 13 TeV LHC with 3000 $\mathrm{fb}^{-1}$ 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 $14$ TeV LHC and also in the context of $100$ 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 $\sqrt{s}=8$ TeV, $20.3$ fb$^{-1}$ and $19.7$ fb$^{-1}$ 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 $14$ TeV LHC and $100$ TeV collider. Further exploiting a recent study on the anomalous multilepton search by CMS at $\sqrt{s}=8$ TeV with $19.5$ fb$^{-1}$ 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 $14$ 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 ($Z^{\prime}$). We pointed out that this model can yield a significant enhancement of the branching ratio of the $Z^\prime$ 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 $Z^\prime$ 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 $Z^\prime$ boson to a pair of RHNs compared to the conventional case, which opens up a possibility of discovering the RHNs even before the $Z^\prime$ 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