The Return To Tax Simplification: an Econometric Analysis

This article provides estimates of the probable saving in the resource cost of complying with the tax law that would result from simplifying the individual Abstract income tax law. These estimates are based on an econometric analysis of the tax-filing behavior in 1982 of a sample of Minnesota taxpayers. A simple model of tax-compliance behavior based on utility maximization is first presented in order to suggest the important determinants of compliance behavior. The empirical model treats the discrete choices of whether to itemize deductions and whether to hire professional tax advice, and the choice of how much time and money to spend, conditional on the discrete choices made. Simulations based on the econometric results suggest that significant resource saving could be expected from eliminating the system of itemized deductions, although no significant saving from changing to a single-rate tax structure can be confidently predicted. Results suggest that the Tax Reform Act of 1986 will, in the long run, decrease the use ofprofessional tax assistance, but its net effect on the use of taxpayer's own time is unclear.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/68711/2/10.1177_109114218901700101.pd

DMRG Study of Critical Behavior of the Spin-1/2 Alternating Heisenberg Chain

We investigate the critical behavior of the S=1/2 alternating Heisenberg chain using the density matrix renormalization group (DMRG). The ground-state energy per spin and singlet-triplet energy gap are determined for a range of alternations. Our results for the approach of the ground-state energy to the uniform chain limit are well described by a power law with exponent p=1.45. The singlet-triplet gap is also well described by a power law, with a critical exponent of p=0.73, half of the ground-state energy exponent. The renormalization group predictions of power laws with logarithmic corrections can also accurately describe our data provided that a surprisingly large scale parameter is present in the logarithm.Comment: 6 pages, 4 eps-figure

The microscopic spin-phonon coupling constants in CuGeO_3

Using RPA results, mean field theory, and refined data for the polarization vectors we determine the coupling constants of the four Peierls-active phonon modes to the spin chains of CuGeO_3. We then derive the values of the coupling of the spin system to the linear ionic displacements, the bond lengths and the angles between bonds. Our values are consistent with microscopic theories and various experimental results. We discuss the applicability of static approaches to the spin-phonon coupling. The c-axis anomaly of the thermal expansion is explained. We give the values of the coupling constants in an effective one-dimensional Hamiltonian.Comment: 11 pages, two figures, 13 tables, PRB 59 (in press

Dynamical Structure Factor for the Alternating Heisenberg Chain: A Linked Cluster Calculation

We develop a linked cluster method to calculate the spectral weights of many-particle excitations at zero temperature. The dynamical structure factor is expressed as a sum of exclusive structure factors, each representing contributions from a given set of excited states. A linked cluster technique to obtain high order series expansions for these quantities is discussed. We apply these methods to the alternating Heisenberg chain around the dimerized limit ($\lambda=0$), where complete wavevector and frequency dependent spectral weights for one and two-particle excitations (continuum and bound-states) are obtained. For small to moderate values of the inter-dimer coupling parameter $\lambda$, these lead to extremely accurate calculations of the dynamical structure factors. We also examine the variation of the relative spectral weights of one and two-particle states with bond alternation all the way up to the limit of the uniform chain ($\lambda=1$). In agreement with Schmidt and Uhrig, we find that the spectral weight is dominated by 2-triplet states even at $\lambda=1$, which implies that a description in terms of triplet-pair excitations remains a good quantitative description of the system even for the uniform chain.Comment: 26 pages, 17 figure

Spin-Peierls transition in an anisotropic two-dimensional XY model

The two-dimensional Jordan-Wigner transformation is used to investigate the zero temperature spin-Peierls transition for an anisotropic two-dimensional XY model in adiabatic limit. The phase diagram between the dimerized (D) state and uniform (U) state is shown in the parameter space of dimensionless interchain coupling $h$ $(=J_{\perp}/J)$ and spin-lattice coupling $\eta$. It is found that the spin-lattice coupling $\eta$ must exceed some critical value $\eta_c$ in order to reach the D phase for any finite $h$. The dependence of $\eta_c$ on $h$ is given by $-1/\ln h$ for $h\to 0$ and the transition between U and D phase is of first-order for at least $h>10^{-3}$.Comment: 2 eps figures, considerable revisions were mad

Elementary Excitations in Dimerized and Frustrated Heisenberg Chains

We present a detailed numerical analysis of the low energy excitation spectrum of a frustrated and dimerized spin $S=1/2$ Heisenberg chain. In particular, we show that in the commensurate spin--Peierls phase the ratio of the singlet and triplet excitation gap is a universal function which depends on the frustration parameter only. We identify the conditions for which a second elementary triplet branch in the excitation spectrum splits from the continuum. We compare our results with predictions from the continuum limit field theory . We discuss the relevance of our data in connection with recent experiments on $CuGeO_{3}$, $NaV_2O_5$, and $(VO)_2P_2O_7$.Comment: Corrections to the text + 1 new figure, will appear in PRB (august 98

Quantum lattice fluctuations in a frustrated Heisenberg spin-Peierls chain

As a simple model for spin-Peierls systems we study a frustrated Heisenberg chain coupled to optical phonons. In view of the anorganic spin-Peierls compound CuGeO3 we consider two different mechanisms of spin-phonon coupling. Combining variational concepts in the adiabatic regime and perturbation theory in the anti-adiabatic regime we derive effective spin Hamiltonians which cover the dynamical effect of phonons in an approximate way. Ground-state phase diagrams of these models are determined, and the effect of frustration is discussed. Comparing the properties of the ground state and of low-lying excitations with exact diagonalization data for the full quantum spin phonon models, good agreement is found especially in the anti-adiabatic regime.Comment: 9 pages, 7 figures included, submitted to Phys. Rev.

Thermodynamic properties of the two-dimensional S=1/2 Heisenberg antiferromagnet coupled to bond phonons

By applying a quantum Monte Carlo procedure based on the loop algorithm we investigate thermodynamic properties of the two-dimensional antiferromagnetic S=1/2 Heisenberg model coupled to Einstein phonons on the bonds. The temperature dependence of the magnetic susceptibility, mean phonon occupation numbers and the specific heat are discussed in detail. We study the spin correlation function both in the regime of weak and strong spin phonon coupling (coupling constants g=0.1, w=8J and g=2, w=2J, respectively). A finite size scaling analysis of the correlation length indicates that in both cases long range Neel order is established in the ground state.Comment: 10 pages, 13 figure

Optical spectroscopic study of the interplay of spin and charge in NaV2O5

We investigate the temperature dependent optical properties of NaV2O5, in the energy range 4meV-4eV. The symmetry of the system is discussed on the basis of infrared phonon spectra. By analyzing the optically allowed phonons at temperatures below and above the phase transition, we conclude that a second-order change to a larger unit cell takes place below 34 K, with a fluctuation regime extending over a broad temperature range. In the high temperature undistorted phase, we find good agreement with the recently proposed centrosymmetric space group Pmmn. On the other hand, the detailed analysis of the electronic excitations detected in the optical conductivity, provides direct evidence for a charge disproportionated electronic ground-state, at least on a locale scale: A consistent interpretation of both structural and optical conductivity data requires an asymmetrical charge distribution on each rung, without any long range order. We show that, because of the locally broken symmetry, spin-flip excitations carry a finite electric dipole moment, which is responsible for the detection of direct two-magnon optical absorption processes for E parallel to the a axis. The charged-magnon model, developed to interpret the optical conductivity of NaV2O5, is described in detail, and its relevance to other strongly correlated electron systems, where the interplay of spin and charge plays a crucial role in determining the low energy electrodynamics, is discussed.Comment: Revtex, 19 pages, 16 postscript pictures embedded in the text, submitted to PRB. Find more stuff at http://www.stanford.edu/~damascel/andreaphd.html or http://www.ub.rug.nl/eldoc/dis/science/a.damascelli

From Gapped Excitons to Gapless Triplons in One Dimension

Often, exotic phases appear in the phase diagrams between conventional phases. Their elementary excitations are of particular interest. Here, we consider the example of the ionic Hubbard model in one dimension. This model is a band insulator (BI) for weak interaction and a Mott insulator (MI) for strong interaction. Inbetween, a spontaneously dimerized insulator (SDI) occurs which is governed by energetically low-lying charge and spin degrees of freedom. Applying a systematically controlled version of the continuous unitary transformations (CUTs) we are able to determine the dispersions of the elementary charge and spin excitations and of their most relevant bound states on equal footing. The key idea is to start from an externally dimerized system using the relative weak interdimer coupling as small expansion parameter which finally is set to unity to recover the original model.Comment: 18 pages, 10 figure