1,605 research outputs found
Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion
This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979,1982,1985, and 1988. The TCMP data allows us to observe income and taxes before and after a tax audit. In order to generate a range of scalar estimates of the redistributive impact of more complete compliance we employ the family of extended Gini and concentration coefficients. We find that the vertical equity effects are very small of negative; however, there is a considerable amount of horizontal inequity generated by noncompliance and in this sense more complete auditing of tax returns could improve the fairness of the tax system
Leniency Programs and the Design of Antitrust:Experimental Evidence with Free-Form Communication
We present experimental evidence on the effectiveness of corporate leniency programs. Different from other leniency experiments, ours allows subjects to have free-form communication. We do not find much of an effect of leniency programs. Leniency does not deter cartels. It only delays them. Free-form communication allows subjects to build trust and resolve conflicts. Reporting and defection rates are low, especially when compared to experiments with restricted communication. Indeed, communication is so effective that, with leniency in place, prices are not affected if cartels are fined and cease to exist
Generalised BPS conditions
We write down two E11 invariant conditions which at low levels reproduce the
known half BPS conditions for type II theories. These new conditions contain,
in addition to the familiar central charges, an infinite number of further
charges which are required in an underlying theory of strings and branes. We
comment on the application of this work to higher derivative string
corrections
Naval History by Conspiracy Theory: The British Admiralty before the First World War and the Methodology of Revisionism
Revisionist interpretations of British naval policy in the Fisher era claim that an elaborate smoke screen was created to hide the Royal Navy’s real policies; while documents showing the true goals were systematically destroyed. By asserting this, revisionists are able to dismiss those parts of the documentary record that contradict their theories, while simultaneously excusing the lack of evidence for their theories by claiming it has been destroyed. This article shows that this methodology is misleading and untenable
Experimental growth law for bubbles in a "wet" 3D liquid foam
We used X-ray tomography to characterize the geometry of all bubbles in a
liquid foam of average liquid fraction and to follow their
evolution, measuring the normalized growth rate
for 7000 bubbles. While
does not depend only on the number of faces of a bubble, its average over
faced bubbles scales as for large s at all times. We
discuss the dispersion of and the influence of on
.Comment: 10 pages, submitted to PR
Composition of Pyromorphites from Broken Hill, New ·South Wales
Twenty eight specimens of pyromorphite from the oxidised zone of the Broken Hill
orebody, New South Wales have been analysed using EPMA methods. Material was selected to
represent all of the varieties of pyromorphite which have been described by earlier workers as
occurring in the deposit. Aside from minor Ca2+ substitution for Pb2+ and occasionally YO/" for
PO/", all specimens examined proved to be either pure end-member pyromorphite or arsenian
pyromorphite with a maximum arsenate content corresponding to pyr2
.
1mim0
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• In one specimen
phosphate-arsenate zoning is evident; minor vanadate is present in the more arsenian material.
Calcium-lead zoning has been detected in a pale grey-coloured specimen. These zoning patterns
indicate chemical variations in aqueous solution during crystal growth. The arsenate contents appear
to be directly related to the original distribution of the primary arsenides and arsenic-bearing
sulfosalts. The compositions have been related to those of the solutions from which they crystallised.
Apatite is a major accessory in the primary ore and this would provide the requisite phosphate
ions
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