The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance to these brackets is a strong determinant of compliance since it corresponds to the probability of detection. The match of different administrative data sources allows us to observe actual compliance behavior at the individual level across two generations. To identify the intergenerational causal effect in tax evasion behavior, we use the paternal distance-to-bracket as an instrumental variable for paternal compliance. We find that paternal noncompliance increases children's non-compliance by about 20 percent

The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

Does tax evasion run in the family? We study the case of the commuter tax allowance in Austria, which is designed as a step function of the commuting distance, creating sharp discontinuities at each bracket threshold. The data sources allow us to observe actual compliance behavior at the individual level. To identify a causal effect, we use the paternal distance-to-bracket as an IV for paternal compliance. We find that paternal noncompliance increases children's non-compliance by about 24%

The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance to these brackets is a strong determinant of compliance since it corresponds to the probability of detection. The match of different administrative data sources allows us to observe actual compliance behavior at the individual level across two generations. To identify the intergenerational causal effect in tax evasion behavior, we use the paternal distance-to-bracket as an instrumental variable for paternal compliance. We find that paternal noncompliance increases children's non-compliance by about 20 percent

The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance to these brackets is a strong determinant of compliance since it corresponds to the probability of detection. The match of different administrative data sources allows us to observe actual compliance behavior at the individual level across two generations. To identify the intergenerational causal effect in tax evasion behavior, we use the paternal distance-to-bracket as an instrumental variable for paternal compliance. We find that paternal noncompliance increases children's non-compliance by about 20 percent

Beam-colored Sketch and Image-based 3D Continuous Wireframe Reconstruction with different Materials and Cross-Sections

The automated reverse engineering of wireframes is a common task in topology optimization, fast concept design, bionic and point cloud reconstruction. This article deals with the usage of skeleton-based reconstruction of sketches in 2D images. The result leads to a flexible at least C₁ continuous shape description

Physiology-based simulation of the retinal vasculature enables annotation-free segmentation of OCT angiographs

Optical coherence tomography angiography (OCTA) can non-invasively image the eye's circulatory system. In order to reliably characterize the retinal vasculature, there is a need to automatically extract quantitative metrics from these images. The calculation of such biomarkers requires a precise semantic segmentation of the blood vessels. However, deep-learning-based methods for segmentation mostly rely on supervised training with voxel-level annotations, which are costly to obtain. In this work, we present a pipeline to synthesize large amounts of realistic OCTA images with intrinsically matching ground truth labels; thereby obviating the need for manual annotation of training data. Our proposed method is based on two novel components: 1) a physiology-based simulation that models the various retinal vascular plexuses and 2) a suite of physics-based image augmentations that emulate the OCTA image acquisition process including typical artifacts. In extensive benchmarking experiments, we demonstrate the utility of our synthetic data by successfully training retinal vessel segmentation algorithms. Encouraged by our method's competitive quantitative and superior qualitative performance, we believe that it constitutes a versatile tool to advance the quantitative analysis of OCTA images

Оценивание показателей качества и добавочных потерь электроэнергии в распределительных сетях по результатам ограниченного объема инструментальных измерений

Объектом исследования являются кабельные и воздушные линии напряжением 110 кВ. Цель работы – разработка математической модели, для определения частотных характеристик входного сопротивления кабельных и воздушных линий электропередачи.The object of the study are cable and air lines with a voltage of 110 kV. The purpose of the work is the development of a mathematical model for determining the frequency characteristics of the input resistance of cable and overhead transmission lines

Physiology-based simulation of the retinal vasculature enables annotation-free segmentation of OCT angiographs

Optical coherence tomography angiography (OCTA) can non-invasively image the eye's circulatory system. In order to reliably characterize the retinal vasculature, there is a need to automatically extract quantitative metrics from these images. The calculation of such biomarkers requires a precise semantic segmentation of the blood vessels. However, deep-learning-based methods for segmentation mostly rely on supervised training with voxel-level annotations, which are costly to obtain. In this work, we present a pipeline to synthesize large amounts of realistic OCTA images with intrinsically matching ground truth labels; thereby obviating the need for manual annotation of training data. Our proposed method is based on two novel components: 1) a physiology-based simulation that models the various retinal vascular plexuses and 2) a suite of physics-based image augmentations that emulate the OCTA image acquisition process including typical artifacts. In extensive benchmarking experiments, we demonstrate the utility of our synthetic data by successfully training retinal vessel segmentation algorithms. Encouraged by our method's competitive quantitative and superior qualitative performance, we believe that it constitutes a versatile tool to advance the quantitative analysis of OCTA images.Comment: Accepted at MICCAI 202

Модернизация автоматизированной системы управления блока сепарации на установке комплексной подготовки газа

Объектом исследования является автоматизированная система управления "Блока сепарации на установке комплексной подготовки газа (УКПГ)". Целью выпускной квалификационной работы является модернизация автоматизированной системы управления "Блока сепарации на установке комплексной подготовки газа (УКПГ)", с использованием ПЛК, на основе выбранной SCADA-системы. В данном проекте была разработана система контроля и управления технологическим процессом на базе промышленных контроллеров ПЛК Schneider - Electric, с применением подобранной SCADA-системой.The object of the study is an automated control system of "separation Unit at the complex gas treatment plant (gtup)". The purpose of the final qualifying work is to upgrade the automated control system of the " separation Unit at the complex gas treatment plant (GTU)", using a PLC based on the selected SCADA-system. In this project, a process control system was developed on the basis of industrial controllers PLC Schneider - Electric, using a selected SCADA-system