Eliciting taxpayer preferences increases tax compliance

Two experiments show that eliciting taxpayer preferences on government spending—providing taxpayer agency--increases tax compliance. We first create an income and taxation environment in a laboratory setting to test for compliance with a lab tax. Allowing a treatment group to express nonbinding preferences over tax spending priorities, leads to a 16% increase in tax compliance. A followup online study tests this treatment with a simulation of paying US federal taxes. Allowing taxpayers to signal their preferences on the distribution of government spending, results in a 15% reduction in the stated take-up rate of a questionable tax loophole. Providing taxpayer agency recouples tax payments with the public services obtained in return, reduces general anti-tax sentiment, and holds satisfaction with tax payment stable despite increased compliance with tax dues. With tax noncompliance costing the US government $385billion annually, providing taxpayer agency could have meaningful economic impact. At the same time, giving taxpayers a voice may act as a two-way "nudge," transforming tax payment from a passive experience to a channel of communication between taxpayers and government

Disaccharide topology induces slow down in local water dynamics

Molecular level insight into water structure and structural dynamics near proteins, lipids and nucleic acids is critical to the quantitative understanding of many biophysical processes. Un- fortunately, understanding hydration and hydration dynamics around such large molecules is challenging because of the necessity of deconvoluting the effects of topography and chemical heterogeneity. Here we study, via classical all atom simulation, water structure and structural dynamics around two biologically relevant solutes large enough to have significant chemical and topological heterogeneity but small enough to be computationally tractable: the disaccharides Kojibiose and Trehalose. We find both molecules to be strongly amphiphilic (as quantified from normalized local density fluctuations) and to induce nonuniform local slowdown in water translational and rotational motion. Detailed analysis of the rotational slowdown shows that while the rotational mechanism is similar to that previously identified in other aqueous systems by Laage, Hynes and coworkers, two novel characteristics are observed: broadening of the transition state during hydrogen bond exchange (water rotation) and a subpopulation of water for which rotation is slowed because of hindered access of the new accepting water molecule to the transition state. Both of these characteristics are expected to be generic features of water rotation around larger biomolecules and, taken together, emphasize the difficulty in transferring insight into water rotation around small molecules to much larger amphiphilic solutes.This work is part of the research program of the “Stichting voor Fundamenteel Onderzoek der Materie (FOM)” which is financially supported by the “Nederlandse organisatie voor Wetenschap- pelijk Onderzoek (NWO)”. Further financial support was provided by a Marie Curie Incoming International Fellowship (RKC). We gratefully acknowledge SARA, the Dutch center for high- performance computing, for computational time and Huib Bakker and Daan Frenkel for useful critical reviews on an earlier version of this work. We thank two anonymous reviewers for their excellent work, especially for bringing to our attention calculations done on the transition state geometry of dimers and the overstructuring of the O-O radial distribution function of SPC/E water

Haste makes waste, but not for all : the speed-accuracy trade-off does not apply to neurotics

Objectives: To examine if neurotics are the exception to the speed-accuracy rule and in fact are more accurate when making faster decisions. Design: The study employed a laboratory-based, cross-sectional design. Method: One hundred and ninety-six elite young cricketers completed measures of neuroticism before performing a cricket-specific computer-based decision-making task. Results: Neuroticism significantly moderated the relationship between decision-making time and decision-making accuracy such that decreases in response time were associated with improvements in decision-making accuracy for individuals with high levels of neuroticism. Conversely, decreases in response time were associated with decrements in accuracy for individuals with low levels of neuroticism. Conclusions: The study presents the first data that confirm that speed accuracy trade-offs do not occur across all individuals; individuals with high levels of neuroticism benefit from making faster decisions

Price-based unit commitment problem (Mathematical Programming Concerning Decision Makings and Uncertainties)

This chapter looks at how the concept of Augmented Reality graffiti enables us to experience an expanded view of the urban environment. It examines how the intersection between graffiti, street art and AR provides us with a complex socially and technologically encoded interface, which has the potential to combine the first-hand experience of public space with digital media, and creative practices, in a hybrid composition. The chapter begins by looking at the tradition of graffiti and street art; this is followed by a discussion around the philosophical implications for digitally augmented graffiti. A number of key techniques and technologies are then explored through the use of two practice-based case studies