The Fiscal Revolution and Taxation: The Rise of Compensatory Taxation, 1929-1938

Thorndike explores the Keynesian conversion of Treasury Department tax-policy experts during the 1930s. At the beginning of the Great Depression, he narrates that there was no political interest in using tax cuts to promote economic recovery. In fact, in 1932 Congress responded to the economic emergency by enacting a tax increase in the name of fiscal responsibility. By 1937, however, Treasury experts had become persuaded of the merits of countercyclical taxation. Ironically, the first legislative experiment in Keynesian taxation took the form of a tax increase--the short-lived 1937 tax on undistributed corporate profits, intended to stimulate the economy by discouraging corporations from hoarding cash. He explains the use of income tax cuts as weapons in the countercyclical arsenal requires the existence of a tax imposed on the bulk of the population, and the income tax did not become a mass tax until World War II

From Programmatic Reform to Social Science Research: The National Tax Association and the Promise and Perils of Disciplinary Encounters

This article uses the history of the National Tax Association (NTA), the leading twentieth-century organization of tax professionals, to strengthen our empirical understanding of the disciplinary encounter between law and the social sciences. Building on existing sociolegal scholarship, this article explores how the NTA embodied tax law\u27s ambivalent historical interaction with public economics. Since its founding in 1907, the NTA has changed dramatically from an eclectic and catholic organization of tax professionals with a high public profile to an insular, scholarly association of mainly academic public finance economists. Using a mix of quantitative and qualitative historical evidence, we contend that the transformation in the NTA\u27s mission and output can be explained by the increasing professionalization and specialization of tax knowledge, and by the dominant role that public economics has played in shaping that knowledge. This increasing specialization allowed the NTA to secure its position as a bastion of scholarly tax research. But that achievement came at a cost to the organization\u27s broader civic mission. This article is thus a historical account of how two competing professional disciplines-tax law and public economics-have interacted within a particular organizational field, namely the research and analysis of tax law and policy

Prisoner's Dilemma cellular automata revisited: evolution of cooperation under environmental pressure

We propose an extension of the evolutionary Prisoner's Dilemma cellular automata, introduced by Nowak and May \cite{nm92}, in which the pressure of the environment is taken into account. This is implemented by requiring that individuals need to collect a minimum score $U_{min}$, representing indispensable resources (nutrients, energy, money, etc.) to prosper in this environment. So the agents, instead of evolving just by adopting the behaviour of the most successful neighbour (who got $U^{msn}$), also take into account if $U^{msn}$ is above or below the threshold $U_{min}$. If $U^{msn}<U_{min}$ an individual has a probability of adopting the opposite behaviour from the one used by its most successful neighbour. This modification allows the evolution of cooperation for payoffs for which defection was the rule (as it happens, for example, when the sucker's payoff is much worse than the punishment for mutual defection). We also analyse a more sophisticated version of this model in which the selective rule is supplemented with a "win-stay, lose-shift" criterion. The cluster structure is analyzed and, for this more complex version we found power-law scaling for a restricted region in the parameter space.Comment: 15 pages, 8 figures; added figures and revised tex

Turbulence driven by outflow-blown cavities in the molecular cloud of NGC 1333

Outflows from young stellar objects have been identified as a possible source of turbulence in molecular clouds. To investigate the relationship between outflows, cloud dynamics and turbulence, we compare the kinematics of the molecular gas associated with NGC 1333, traced in 13CO(1-0), with the distribution of young stellar objects (YSOs) within. We find a velocity dispersion of ~ 1-1.6 km/s in 13CO that does not significantly vary across the cloud, and is uncorrelated with the number of nearby young stellar outflows identified from optical and submillimeter observations. However, from velocity channel maps we identify about 20 cavities or depressions in the 13CO intensity of scales > 0.1-0.2 pc and velocity widths 1-3 km/s. The cavities exhibit limb brightened rims in both individual velocity channel maps and position velocity diagrams, suggesting that they are slowly expanding. We interpret these cavities to be remnants of past YSO outflow activity: If these cavities are presently empty, they would fill in on time scales of a million years. This can exceed the lifetime of a YSO outflow phase, or the transit time of the central star through the cavity, explaining the the absence of any clear correlation between the cavities and YSO outflows. We find that the momentum and energy deposition associated with the expansion of the cavities is sufficient to power the turbulence in the cloud. In this way we conclude that the cavities are an important intermediary step between the conversion of YSO outflow energy and momentum into cloud turbulent motions.Comment: Accepted for publication in ApJ. Check out http://astro.pas.rochester.edu/~aquillen/coolpics.html for channel map and PosVel movies of N133

Constraints on the R-parity- and Lepton-Flavor-Violating Couplings from B0 Decats to Two Charged Leptons

We derive the upper bounds on certain products of R-parity- and lepton-flavor-violating couplings from the decays of the neutral $B$ meson into two charged leptons. These modes of $B^0$ decays can constrain the product combinations of the couplings with one or more heavy generation indices. We find that most of these bounds are stronger than the previous ones.Comment: Table is changed; version to appear in Phys. Rev.

On the existence of stable seasonally varying Arctic sea ice in simple models

Within the framework of lower order thermodynamic theories for the climatic evolution of Arctic sea ice we isolate the conditions required for the existence of stable seasonally-varying solutions, in which ice forms each winter and melts away each summer. This is done by constructing a two-season model from the continuously evolving theory of Eisenman and Wettlaufer (2009) and showing that seasonally-varying states are unstable under constant annual average short-wave radiative forcing. However, dividing the summer season into two intervals (ice covered and ice free) provides sufficient freedom to stabilize seasonal ice. Simple perturbation theory shows that the condition for stability is determined by when the ice vanishes in summer and hence the relative magnitudes of the summer heat flux over the ocean versus over the ice. This scenario is examined within the context of greenhouse gas warming, as a function of which stability conditions are discerned.Comment: 11 pages, 6 figures, 1 tabl

Designing an Educational Game: Case Study of ’Europe 2045’

Abstract. This paper presents a theoretical framework, which has been adopted in designing an on-line multi-player strategy game Europe 2045. Europe 2045 is an educational tool for high school social science courses, aimed at familiar-izing students with political, economic, and social issues in contemporary Europe. Apart from learning facts, players develop a range of key skills: discus-sion ability, negotiation, teamwork, and group decision-making. The presented theoretical framework is based on a critical analysis of crucial issues, which seem to determine the success or failure of development and implementation of an educational game in the formal school environment. It demonstrates key ap-proaches the authors of Europe 2045 have adopted in order to overcome already known problems related to game-based learning. On a general level this paper discusses issues related to formal fact learning in educational systems and the possible role of educational games in enhancing these systems

Learning Mazes with Aliasing States: An LCS Algorithm with Associative Perception

Learning classifier systems (LCSs) belong to a class of algorithms based on the principle of self-organization and have frequently been applied to the task of solving mazes, an important type of reinforcement learning (RL) problem. Maze problems represent a simplified virtual model of real environments that can be used for developing core algorithms of many real-world applications related to the problem of navigation. However, the best achievements of LCSs in maze problems are still mostly bounded to non-aliasing environments, while LCS complexity seems to obstruct a proper analysis of the reasons of failure. We construct a new LCS agent that has a simpler and more transparent performance mechanism, but that can still solve mazes better than existing algorithms. We use the structure of a predictive LCS model, strip out the evolutionary mechanism, simplify the reinforcement learning procedure and equip the agent with the ability of associative perception, adopted from psychology. To improve our understanding of the nature and structure of maze environments, we analyze mazes used in research for the last two decades, introduce a set of maze complexity characteristics, and develop a set of new maze environments. We then run our new LCS with associative perception through the old and new aliasing mazes, which represent partially observable Markov decision problems (POMDP) and demonstrate that it performs at least as well as, and in some cases better than, other published systems