Overview of the Federal Tax System

The major sources of federal tax revenue are individual income taxes, Social Security and other payroll taxes, corporate income taxes, excise taxes, and estate and gift taxes. This report describes the federal tax structure, provides some statistics on the tax system as a whole, and presents analysis of selected tax concepts

Optimal scaling for the pseudo-marginal random walk Metropolis: insensitivity to the noise generating mechanism

We examine the optimal scaling and the efficiency of the pseudo-marginal random walk Metropolis algorithm using a recently-derived result on the limiting efficiency as the dimension, $d\rightarrow \infty$. We prove that the optimal scaling for a given target varies by less than $20\%$ across a wide range of distributions for the noise in the estimate of the target, and that any scaling that is within $20\%$ of the optimal one will be at least $70\%$ efficient. We demonstrate that this phenomenon occurs even outside the range of distributions for which we rigorously prove it. We then conduct a simulation study on an example with $d=10$ where importance sampling is used to estimate the target density; we also examine results available from an existing simulations study with $d=5$ and where a particle filter was used. Our key conclusions are found to hold in these examples also.Comment: New version: simulation study now on a real statistical example (confusing typos corrected

Novel techniques to cool and rotate Bose-Einstein condensates in time-averaged adiabatic potentials

We report two novel techniques for cooling and rotating Bose-Einstein condensates in a dilute rubidium vapour that highlight the control and versatility afforded over cold atom systems by time-averaged adiabatic potentials (TAAPs). The intrinsic loss channel of the TAAP has been successfully employed to evaporatively cool a sample of trapped atoms to quantum degeneracy. The speed and efficiency of this process compares well with that of conventional forced rf-evaporation. In an independent experiment, we imparted angular momentum to a cloud of atoms forming a Bose-Einstein condensate by introducing a rotating elliptical deformation to the TAAP geometry. Triangular lattices of up to 60 vortices were created. All findings reported herein result from straightforward adjustments of the magnetic fields that give rise to the TAAP.Comment: The first two authors contributed equally to this wor