6,909 research outputs found
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The Tax Advantage of Big Business: How the Structure of Corporate Taxation Fuels Concentration and Inequality
Corporate concentration in the United States has been on the rise in recent years, sparking a heated debate about its causes, consequences, and potential remedies. In this study, we examine a facet of public policy that has been largely neglected in current debates about concentration: corporate taxation. As part of our analysis we develop the first empirical mapping of the effective tax rates (ETRs) of nonfinancial corporations disaggregated by size and broken down by jurisdiction. Our findings reveal a striking and persistent tax advantage for big business. Since the mid-1980s, large corporations have faced lower worldwide ETRs relative to their smaller counterparts. The regressive worldwide ETR is driven by persistent regressivity in the domestic ETR and a marked drop in the progressivity of the foreign ETR over the past decade. We go on to show how persistent regressivity in the worldwide tax structure is bound up with the increasing relative power of large corporations within the corporate universe, as well as a shift in firm-level power relations. As large corporations become less disposed to investments that may indirectly benefit ordinary workers, they become more disposed to shareholder value enhancement that directly benefits the asset-rich. What this means is that the corporate tax structure is connected not only to rising corporate concentration, but also to widening household inequality
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Explicit time-stepping for moving meshes
In order to move the nodes in a moving mesh method a time-stepping scheme is required which is ideally explicit and non-tangling (non-overtaking in one dimension (1-D)). Such a scheme is discussed in this paper, together with its drawbacks, and illustrated in 1-D in the context of a velocity-based Lagrangian conservation method applied to first order and second order examples which exhibit a regime change after node compression. An implementation in multidimensions is also described in some detail
'White knuckle care work' : violence, gender and new public management in the voluntary sector
Drawing on comparative data from Canada and Scotland, this article explores reasons why violence is tolerated in non-profit care settings. This article will provide insights into how workers' orientations to work, the desire to care and the intrinsic rewards from working in a non-profit context interact with the organization of work and managerially constructed workplace norms and cultures (Burawoy, 1979) to offset the tensions in an environment characterized by scarce resources and poor working conditions. This article will also outline how the same environment of scarce resources causes strains in management's efforts to establish such cultures. Working with highly excluded service users with problems that do not respond to easy interventions, workers find themselves working at the edge of their endurance, hanging on by their fingernails, and beginning to participate in various forms of resistance; suggesting that even among the most highly committed, 'white knuckle care' may be unsustainable
Using Virtual Observatory techniques to search for Adaptive Optics suitable AGN
Until recently, it has been possible only for nearby galaxies to study the
scaling relations between central black hole and host galaxy in detail. Because
of the small number densities at low redshift, (luminous) AGN are
underrepresented in such detailed studies. The advent of adaptive optics (AO)
at large telescopes helps overcoming this hurdle, allowing to reach small
linear scales over a wide range in redshift. Finding AO-suitable targets, i.e.,
AGN having a nearby reference star, and carrying out an initial multiwavelength
classification is an excellent use case for the Virtual Observatory. We present
our Virtual-Observatory approach to select an AO-suitable catalog of
X-ray-emitting AGN at redshifts 0.1<z<1.Comment: 4 pages, 5 figures, submitted to "EURO-VO AIDA workshop:
Multiwavelength astronomy and Virtual Observatory", ESAC, Spain, 1-3 Dec.
200
Sub-milliarcsecond precision spectro-astrometry of Be stars
The origin of the disks around Be stars is still not known. Further progress
requires a proper parametrization of their structure, both spatially and
kinematically. This is challenging as the disks are very small. Here we assess
whether a novel method is capable of providing these data. We obtained spectro
astrometry around the Pa beta line of two bright Be stars, alpha Col and zeta
Tau, to search for disk signatures. The data, with a pixel to pixel precision
of the centroid position of 0.3..0.4 milliarcsecond is the most accurate such
data to date. Artefacts at the 0.85 mas level are present in the data, but
these are readily identified as they were non-repeatable in our redundant
datasets. This does illustrate the need of taking multiple data to avoid
spurious detections. The data are compared with simple model simulations of the
spectro astrometric signatures due to rotating disks around Be stars. The upper
limits we find for the disk radii correspond to disk sizes of a few dozen
stellar radii if they rotate Keplerian. This is very close to observationally
measured and theoretically expected disk sizes, and this paper therefore
demonstrates that spectro-astrometry, of which we present the first such
attempt, has the potential to resolve the disks around Be stars.Comment: 6 pages, A&A accepte
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A moving-mesh finite difference scheme that preserves scaling symmetry for a class of nonlinear diffusion problems
A moving-mesh finite difference scheme based on local conservation is presented for a class of scale-invariant second-order nonlinear diffusion problems with moving boundaries that (a) preserves the scaling properties and (b) is exact at the nodes for initial conditions sampled from similarity solutions. Details are presented for one-dimensional problems, the extension to multidimensions is described, and the exactness property is confirmed for two radially symmetric moving boundary problems, the porous medium equation and a simplistic glacier equation.
In addition, the accuracy of the scheme is also tested for non self-similar initial conditions by computing relative errors in the approximate solution (in the norm) and the approximate boundary position, indicating superlinear convergence
Ruling Out Possible Secondary Stars to Exoplanet Host Stars Using the CHARA Array
Of the over 450 exoplanets known to date, more than 420 of them have been
discovered using radial velocity studies, a method that tells nothing about the
inclination of the planet's orbit. Because it is more likely that the companion
is a planetary-mass object in a moderate- to high-inclination orbit than a
low-mass stellar object in a nearly face-on orbit, the secondary bodies are
presumed to be planets. Interferometric observations allow us to inspect the
angular diameter fit residuals to calibrated visibilities in order to rule out
the possibility of a low-mass stellar companion in a very low-inclination
orbit. We used the Center for High Angular Resolution Astronomy (CHARA) Array
interferometer to observe 20 exoplanet host stars and considered five potential
secondary spectral types: G5 V, K0 V, K5 V, M0 V, and M5 V. If a secondary star
is present and is sufficiently bright, the effects of the added light will
appear in interferometric observations where the planet will not. All secondary
types could be eliminated from consideration for 7 host stars and no secondary
stars of any spectral type could be ruled out for 7 more. The remaining 6 host
stars showed a range of possible secondary types.Comment: Accepted for publication in the Astronomical Journa
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