1,074 research outputs found
The Corporate Income Tax: international trends and options for fundamental reform
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area. The second part discusses the role of the corporation tax, laying out guidelines for corporate tax reform and considering some alternatives to existing corporate income taxes. In discussing options for fundamental reform, two sets of concerns are addressed. The first represents the traditional aims of a tax on corporate income. Essentially the traditional aim has been to design a tax system which raises revenue as efficiently as possible - that is, which minimises distortions to the location and scale of investment, to the sources and uses of finance, and to the choice of legal form. These distortions have been the subject of study for many years, and many proposals for reform have been made. One of the most popular and enduring ideas has been to tax only economic rent: in a traditional framework such a tax would not be expected to have any effect on investment or financing decisions.There is also a second set of concerns. Part of this concern has also been the subject of study for many years - the relationship between the personal and corporate sectors, and in particular, the possibility of tax avoidance by shifting income between the two sectors.world economy, corporate income tax, corporation tax, corporate tax reform, alternatives, distortions, economic rent, tax avoidance, Devereux, Birch Sørensen
Mesoscopic atomic entanglement for precision measurements beyond the standard quantum limit
Squeezing of quantum fluctuations by means of entanglement is a well
recognized goal in the field of quantum information science and precision
measurements. In particular, squeezing the fluctuations via entanglement
between two-level atoms can improve the precision of sensing, clocks,
metrology, and spectroscopy. Here, we demonstrate 3.4 dB of metrologically
relevant squeezing and entanglement for ~ 10^5 cold cesium atoms via a quantum
nondemolition (QND) measurement on the atom clock levels. We show that there is
an optimal degree of decoherence induced by the quantum measurement which
maximizes the generated entanglement. A two-color QND scheme used in this paper
is shown to have a number of advantages for entanglement generation as compared
to a single color QND measurement.Comment: 6 pages+suppl, PNAS forma
Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis
Early bifurcation in rotating fluid flow with free surface studied by axisymmetric numerical simulations
On the Coexistence of Diagonal and off-Diagonal Long-Range Order, a Monte Carlo Study
The zero temperature properties of interacting 2 dimensional lattice bosons
are investigated. We present Monte Carlo data for soft-core bosons that
demonstrate the existence of a phase in which crystalline long-range order and
off-diagonal long-range order (superfluidity) coexist. We comment on the
difference between hard and soft-core bosons and compare our data to mean-field
results that predict a larger coexistence region. Furthermore, we determine the
critical exponents for the various phase transitions.Comment: 7 pages and 8 figures appended in postscript, KA-TFP-93-0
S(k) for Haldane Gap Antiferromagnets: Large-scale Numerical Results vs. Field Theory and Experiment
The structure function, S(k), for the s=1, Haldane gap antiferromagnetic
chain, is measured accurately using the recent density matrix renormalization
group method, with chain-length 100. Excellent agreement with the nonlinear
model prediction is obtained, both at where a single
magnon process dominates and at where a two magnon process
dominates. We repeat our calculation with crystal field anisotropy chosen to
model NENP, obtaining good agreement with both field theory predictions and
recent experiments. Correlation lengths, gaps and velocities are determined for
both polarizations.Comment: 11 pages, 3 postscript figures included, REVTEX 3.0, UBCTP-93-02
Trans-eQTLs Reveal That Independent Genetic Variants Associated with a Complex Phenotype Converge on Intermediate Genes, with a Major Role for the HLA
This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited
Equal Time Correlations in Haldane Gap Antiferromagnets
The antiferromagnetic Heisenberg chain both with and without single ion
anisotropy is studied. Using the recently proposed density matrix
renormalization group technique we calculate the energy gaps as well as several
different correlation functions. The two gaps, ,
along with associated correlation lengths and velocities are determined. The
numerical results are shown to be in good agreement with theoretical
predictions derived from the nonlinear sigma model and a free boson model. We
also study the excitations that occur at the ends of open chains; in
particular we study the behavior associated with open boundary conditions,
using a model of spins coupled to the free bosons.Comment: 32 pages, uufiles encoded REVTEX 3.0, 19 postscript figures included,
UBCTP-93-02
Magnetoresistance of a 2-dimensional electron gas in a random magnetic field
We report magnetoresistance measurements on a two-dimensional electron gas
(2DEG) made from a high mobility GaAs/AlGaAs heterostructure, where the
externally applied magnetic field was expelled from regions of the
semiconductor by means of superconducting lead grains randomly distributed on
the surface of the sample. A theoretical explanation in excellent agreement
with the experiment is given within the framework of the semiclassical
Boltzmann equation.Comment: REVTEX 3.0, 11 pages, 3 Postscript figures appended. The manuscript
can also be obtained from our World Wide Web server:
http://roemer.fys.ku.dk/randmag.ht
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