WP 11 - Tax evasion and the source of income: An experimental study in Albania and the Netherlands

A series of experiments among different social groups in both Albania and the Netherlands give the opportunity to compare behavioral patterns related to tax evasion. Aside from the decision whether or not to evade taxes, subjects have to choose a source of income, where one type enables subsequent tax evasion. The results allow us to conclude that subjects take the possibility of evasion into account when deciding on the source of income. In addition, we argue that the distinct levels of tax evasion outside of the laboratory in the two countries are not attributable to different tax attitudes or cultures, but to different tax institutions and the way individuals have learned to deal with them. We attribute tax evasion in Albania to inadequate tax collecting institutions, while the audit probability plays an important role in the Netherlands. JEL codes: C91, H26, O17, O57 Key words: Tax evasion, Cross-country studies, Experiments

Nuclear and Quark Matter at High Temperature

We review important ideas on nuclear and quark matter description on the basis of high- temperature field theory concepts, like resummation, dimensional reduction, interaction scale separation and spectral function modification in media. Statistical and thermodynamical concepts are spotted in the light of these methods concentrating on the - partially still open - problems of the hadronization process.Comment: Review intended for EPJ A Topical Issu

Z2 monopoles in D=2+1 SU(2) lattice gauge theory

We calculate the Euclidean action of a pair of Z2 monopoles (instantons), as a function of their spatial separation, in D=2+1 SU(2) lattice gauge theory. We do so both above and below the deconfining transition at T=Tc. At high T, and at large separation, we find that the monopole `interaction' grows linearly with distance: the flux between the monopoles forms a flux tube (exactly like a finite portion of a Z2 domain wall) so that the monopoles are linearly confined. At short distances the interaction is well described by a Coulomb interaction with, at most, a very small screening mass, possibly equal to the Debye electric screening mass. At low T the interaction can be described by a simple screened Coulomb (i.e. Yukawa) interaction with a screening mass that can be interpreted as the mass of a `constituent gluon'. None of this is unexpected, but it helps to resolve some apparent controversies in the recent literature.Comment: 14 pages, 2 figure

A Four Country Comparision of Spite, Cooperation and Errors in Voluntary Contribution Mechanisms.

This paper presents data from experiments with a linear voluntary contributions mechanism for public goods conducted in Japan, the Netherlands, Spain and the USA. The same experimental design was used in the four countries.EXPERIMENTS ; VOLUNTARY SERVICES ; PUBLIC GOODS

Vortices and confinement in hot and cold D=2+1 gauge theories

We calculate the variation with temperature of the vortex free energy in D=2+1 SU(2) lattice gauge theories. We do so both above and below the deconfining transition at T=Tc. We find that this quantity is zero at all T for large enough volumes. For T<Tc this observation is consistent with the fact that the phase is linearly confining; while for T>Tc it is consistent with the conventional expectation of `spatial' linear confinement. In small spatial volumes this quantity is shown to be non-zero. The way it decreases to zero with increasing volume is shown to be controlled by the (spatial) string tension and it has the functional form one would expect if the vortices being studied were responsible for the confinement at low T, and for the `spatial' confinement at large T. We also discuss in detail some of the direct numerical evidence for a non-zero spatial string tension at high T, and we show that the observed linearity of the (spatial) potential extends over distances that are large compared to typical high-T length scales.Comment: 27 pages, 6 figure

Epidemiology of injuries in stand-up paddle boarding

Background: Stand-up paddle boarding (SUP) is a recreational activity and sport that has grown exponentially, with participation increasing from 1.1 million in 2010 to 2.8 million in 2014 in the United States alone. Despite this growth in participation, SUP remains underresearched with regard to injury epidemiology. Purpose: To investigate injury epidemiology (severity, location, type, mechanism) in SUP. Study Design: Descriptive epidemiology study. Methods: An open-source online survey was administered to active SUP participants internationally. The survey captured information relevant to demographics, participation, and injury history over the past 12 months. Results: Of 240 participants included in the data analysis, 67.1% were males, and 54.6% were involved in competition. Participants spent a mean 192.6 ± 179.5 hours participating in SUP per year, most commonly for fun and fitness (43.3%) at the beach or bay (63.0%). A total of 95 participants had sustained at least 1 injury. A total of 161 injuries were recorded, resulting in an injury rate of 3.63 (95% CI, 3.04-4.16) per 1000 hours of SUP. The shoulder/upper arm was the most frequently injured body location, accounting for 32.9% of all injuries, followed by the lower back (14.3%) and the elbow/forearm (11.8%). The most common injury types were to muscle/tendon (50.4%), joint/ligament (22.6%), and skin (14.2%). Endurance paddling was the most frequently reported mechanism of injury (34.5%), followed by contact with a paddler’s own board (20.1%) and sprint paddling (9.3%). Key risk factors for sustaining an injury were age &gt;46 years, competitive status, and participating for &gt;4.8 hours/week, as well as using SUP for racing. Conclusion: This is the first study to report injury epidemiology for SUP. It is evident that both sexes participate in SUP for fun, fitness, and competition. With regard to injuries, the shoulder, lower back, and elbow are the most injury prone; older age, competitive status, and longer hours of participation all influenced the chance of injury. Findings from this study provide the foundation for injury prevention strategies. </jats:sec