The Effects of Communication Among Taxpayers on Compliance

Taxpayer audits are thought to have a direct deterrent effect on the individuals actually audited. In addition, audits are believed to have an indirect deterrent effect on individuals not audited as these individuals learn (or are told) about the audits of other taxpayers. However, the effects on compliance of the ways in which taxpayers learn about - and communicate among themselves - audit rates are not known. In this study, we use laboratory experiments to examine the effects of three types of information and communication on compliance. In all sessions, each subject knows the probability of audit and the results of their own audit (if any). In our base case session, each subject knows only the result of his or her audit, and subjects receive no information about audit results of other subjects. In a second treatment (termed "official" communication), subjects are also told by the experimenter the actual number of audits conducted during a period. In a third treatment (or "unofficial" communication), subjects are offered the opportunity to send a "message" to the other participants about their audit experience. Our preliminary results indicate that "unofficial" communication has a strong indirect effect that increases compliance, but that "official" communication may not encourage voluntary compliance

Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior

Taxpayer audits are a central feature of the voluntary compliance system in the United States federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited. Audits are also believed to have an indirect deterrent effect on individuals not audited, and in fact there is some empirical evidence that audit rates affect compliance beyond the audited individuals themselves. However, empirical studies cannot measure or control for taxpayer awareness of audit risk, and they also cannot uncover the behavioral channels through which the direct and indirect effects operate; that is, the ways in which taxpayers learn about - and communicate among themselves - audit rates, and the subsequent effects on compliance, are not known and cannot be discovered by empirical studies. In this study, we use laboratory experiments to examine several types of information dissemination and taxpayer communication about audit frequency and audit results. These experiments allow us to test hypotheses about the effects of two types of communication of audit policies and results, in order to explore the direct and the indirect effects of audits: "official" information disseminated by the "government" (e.g., the experimenter) and "unofficial", or informal, communications among "taxpayers" (e.g., the subjects). Our results indicate that "unofficial" communications have a strong indirect effect on compliance: messages that indicate that a subject was not audited or was able to cheat actually reduce compliance, while messages that a subject was audited or paid his or her taxes increase compliance. Also, "official" announcements of information may not always encourage voluntary compliance. Working Paper 06-4

Ultra Short Period Planets in K2: SuPerPiG Results for Campaigns 0-5

We have analyzed data from Campaigns 0-5 of the K2 mission and report 19 ultra-short-period candidate planets with orbital periods of less than 1 day (nine of which have not been previously reported). Planet candidates range in size from 0.7-16 Earth radii and in orbital period from 4.2 to 23.5 hours. One candidate (EPIC 203533312, Kp=12.5) is among the shortest-period planet candidates discovered to date (P=4.2 hours), and, if confirmed as a planet, must have a density of at least rho=8.9 g/cm^3 in order to not be tidally disrupted. Five candidates have nominal radius values in the sub-Jovian desert (R_P=3-11 R_E and P<=1.5 days) where theoretical models do not favor their long-term stability; the only confirmed planet in this range is in fact thought to be disintegrating (EPIC 201637175). In addition to the planet candidates, we report on four objects which may not be planetary, including one with intermittent transits (EPIC 211152484) and three initially promising candidates that are likely false positives based on characteristics of their light curves and on radial velocity follow-up. A list of 91 suspected eclipsing binaries identified at various stages in our vetting process is also provided. Based on an assessment of our survey's completeness, we estimate an occurrence rate for ultra-short period planets among K2 target stars that is about half that estimated from the Kepler sample, raising questions as to whether K2 systems are intrinsically different from Kepler systems, possibly as a result of their different galactic location.Comment: 13 pages, 8 figures, accepted to AJ on 2016 May 2

Dynamics of immersed molecules in superfluids

The dynamics of a molecule immersed in a superfluid medium are considered. Results are derived using a classical hydrodynamic approach followed by canonical quantization. The classical model, a rigid body immersed in incompressible fluid, permits a thorough analysis; its effective Hamiltonian generalizes the usual rigid-rotor Hamiltonian. In contrast to the free rigid rotor, the immersed body is shown to have chaotic dynamics. Quantization of the classical model leads to new and experimentally verifiable features. It is shown, for instance, that chiral molecules can behave as "quantum propellers": the rotational-translational coupling induced by the superfluid leads to a nonzero linear momentum in the ground state. Hydrogen peroxide is a strong candidate for experimental detection of this effect. The signature is a characteristic splitting of rotational absorption lines. The 1_{01} --> 1_{10} line in hydrogen peroxide, for example, is predicted to split into three lines separated by as much as 0.01 cm^{-1}, which is about the experimental linewidth.Comment: 10 pages, 3 figure

Characterizing Far-infrared Laser Emissions and the Measurement of Their Frequencies

The generation and subsequent measurement of far-infrared radiation has found numerous applications in high-resolution spectroscopy, radioastronomy, and Terahertz imaging. For about 45 years, the generation of coherent, far-infrared radiation has been accomplished using the optically pumped molecular laser. Once far-infrared laser radiation is detected, the frequencies of these laser emissions are measured using a three-laser heterodyne technique. With this technique, the unknown frequency from the optically pumped molecular laser is mixed with the difference frequency between two stabilized, infrared reference frequencies. These reference frequencies are generated by independent carbon dioxide lasers, each stabilized using the fluorescence signal from an external, low pressure reference cell. The resulting beat between the known and unknown laser frequencies is monitored by a metal-insulator-metal point contact diode detector whose output is observed on a spectrum analyzer. The beat frequency between these laser emissions is subsequently measured and combined with the known reference frequencies to extrapolate the unknown far-infrared laser frequency. The resulting one-sigma fractional uncertainty for laser frequencies measured with this technique is ± 5 parts in 107. Accurately determining the frequency of far-infrared laser emissions is critical as they are often used as a reference for other measurements, as in the high-resolution spectroscopic investigations of free radicals using laser magnetic resonance. As part of this investigation, difluoromethane, CH2F2, was used as the far-infrared laser medium. In all, eight far-infrared laser frequencies were measured for the first time with frequencies ranging from 0.359 to 1.273 THz. Three of these laser emissions were discovered during this investigation and are reported with their optimal operating pressure, polarization with respect to the CO2 pump laser, and strength

Vacuum field energy and spontaneous emission in anomalously dispersive cavities

Anomalously dispersive cavities, particularly white light cavities, may have larger bandwidth to finesse ratios than their normally dispersive counterparts. Partly for this reason, their use has been proposed for use in LIGO-like gravity wave detectors and in ring-laser gyroscopes. In this paper we analyze the quantum noise associated with anomalously dispersive cavity modes. The vacuum field energy associated with a particular cavity mode is proportional to the cavity-averaged group velocity of that mode. For anomalously dispersive cavities with group index values between 1 and 0, this means that the total vacuum field energy associated with a particular cavity mode must exceed $\hbar \omega/2$. For white light cavities in particular, the group index approaches zero and the vacuum field energy of a particular spatial mode may be significantly enhanced. We predict enhanced spontaneous emission rates into anomalously dispersive cavity modes and broadened laser linewidths when the linewidth of intracavity emitters is broader than the cavity linewidth.Comment: 9 pages, 4 figure

Monolayer-Protected Nanoparticle Doped Xerogels as Functional Components of Amperometric Glucose Biosensors

First-generation amperometric glucose biosensors incorporating alkanethiolate-protected gold nanoparticles, monolayer protected clusters (MPCs), within a xerogel matrix are investigated as model systems for nanomaterial-assisted electrochemical sensing strategies. The xerogel biosensors are comprised of platinum electrodes modified with composite films of (3-mercaptopropyl)trimethoxy silane xerogel embedded with glucose oxidase enzyme, doped with Au225(C6)75 MPCs, and coated with an outer polyurethane layer. Electrochemistry and scanning/transmission electron microscopy, including cross-sectional TEM, show sensor construction, humidity effects on xerogel structure, and successful incorporation of MPCs. Analytical performance of the biosensor scheme with and without MPC doping of the xerogel is determined from direct glucose injection during amperometry. MPC-doped xerogels yield significant enhancement of several sensor attributes compared to analogous films without nanoparticles: doubling of the linear range, sensitivity enhancement by an order of magnitude, and 4-fold faster response times accompany long-term stability and resistance to common interfering agents that are competitive with current glucose biosensing literature. Ligand chain length and the MPC/silane ratio studies suggest the MPC-induced enhancements are critically related to structure–function relationships, particularly those affecting interparticle electronic communication where the MPC network behaves as a three-dimensional extension of the working electrode into the xerogel film, reducing the system’s dependence on diffusion and maximizing efficiency of the sensing mechanism. The integration of MPCs as a functional component of amperometric biosensor schemes has implications for future development of biosensors targeting clinically relevant species

Development of a 402.5 MHz 140 kW Inductive Output Tube

This report contains the results of Phase I of an SBIR to develop a Pulsed Inductive Output Tube (IOT) with 140 kW at 400 MHz for powering H-proton beams. A number of sources, including single beam and multiple beam klystrons, can provide this power, but the IOT provides higher efficiency. Efficiencies exceeding 70% are routinely achieved. The gain is typically limited to approximately 24 dB; however, the availability of highly efficient, solid state drivers reduces the significance of this limitation, particularly at lower frequencies. This program initially focused on developing a 402 MHz IOT; however, the DOE requirement for this device was terminated during the program. The SBIR effort was refocused on improving the IOT design codes to more accurately simulate the time dependent behavior of the input cavity, electron gun, output cavity, and collector. Significant improvement was achieved in modeling capability and simulation accuracy

Discovery of a Radio-loud/Radio-quiet Binary Quasar

We report the discovery of a small separation quasar pair (z=0.586, O=18.4, 19.2, sep. = 2.3 arcsec) associated with the radio source FIRST J164311.3+315618 (S_1400 = 120 mJy). The spectrum of the brighter quasar (A) has a much stronger narrow emission-line spectrum than the other (B), and also stronger Balmer lines relative to the continuum. The continuum ratio of the spectra is flat in the blue at about 2.1, but falls to 1.5 at longer wavelengths. A K' image shows two unresolved sources with a flux ratio of 1.3. The different colors appear to result from the contribution of the host galaxy of B, which is evident from Ca II and high-order Balmer absorption lines indicative of a substantial young stellar population. New 3.6 cm VLA observations show that the compact radio source is coincident with quasar A (B is only marginally detected). We rule out the lensing hypothesis because the optical flux ratio is A/B = 1.2 to 2, while the radio flux ratio is A/B > 40, and conclude that this system is a binary. Moreover, the radio-loud quasar is a compact steep spectrum source. FIRST J164311.3+315618A, B is the lowest redshift and smallest separation binary quasar yet identified.Comment: 8 pages, 3 figures, to appear in Astrophysical Journal Letter