Spherical Universe topology and the Casimir effect

The mode problem on the factored 3--sphere is applied to field theory calculations for massless fields of spin 0, 1/2 and 1. The degeneracies on the factors, including lens spaces, are neatly derived in a geometric fashion. Vacuum energies are expressed in terms of the polyhedral degrees and equivalent expressions given using the cyclic decomposition of the covering group. Scalar functional determinants are calculated and the spectral asymmetry function treated by the same approach with explicit forms on one-sided lens spaces.Comment: 33 pages, 1 figure. Typos corrected and one reference adde

Optimal redistributive tax and education policies in general equilibrium

This paper studies optimal linear and non-linear income taxes and education subsidies in two-type models with endogenous human capital formation, endogenous labor supply, and endogenous wage rates. Assuming constant human capital elasticities, human capital investment should be efficient under optimal linear policies, whether general equilibrium effects are present or not. Hence, education subsidies should not be used for distributional reasons. Due to general equilibrium effects, optimal linear income taxes may even become negative. Optimal non-linear policies exploit general equilibrium effects for redistribution. The high-skilled type optimally has a negative marginal income tax rate and a positive marginal education subsidy. The low-skilled type optimally faces a positive marginal income tax rate and a marginal tax on education. Simulations demonstrate that general equilibrium effects have only a modest effect on optimal non-linear policies

Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off

Tax-benefit system, Labour supply, Unemployment, The Netherlands, Applied general equilibrium, D31, D58, H24, J22, J68,