Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?

In recent decades, increased mobility of capital and labor improved individuals’ opportunities to avoid or evade tax. This chapter explores two programs commonly provided by tax havens that facilitate individuals in dodging taxation in their home country. We first focus on longer-existing initiatives targeting wealthy individuals by offering citizenship and residence-by-investment (CBI/RBI) programs and discuss how they allow individuals to evade taxes. We then delve into the recently launched digital nomad visa (DNV) programs, which grant individuals temporary residence in a country while working exclusively remotely. We provide a comprehensive overview of the key features of existing programs based on a novel, hand-collected dataset. Currently, more than 40 countries offer a DNV program, and half of them are tax havens. Although DNV programs mainly create concerns about tax avoidance, they can also provide tax evasion opportunities similar to those documented in the literature for CBI and RBI programs

Lost in Information: National Implementation of Global Tax Agreements

This paper studies how national implementation shapes individual responses to global agreements by looking at the introduction of the multilateral standard for automatic information exchange on financial assets, i.e., the Common Reporting Standard (CRS). We utilize rich micro-level data on all bank transfers to Norway. This provides us with unparalleled detail on hidden ownership structures. These data show a significant increase in cash repatriation from tax havens post-CRS implementation. Yet, we document substantial heterogeneity in responses down to a null result if CRS enforcement is weak. Relying on macroeconomic data on cross-border bank deposits, we employ model averaging techniques to establish the most important characteristics of the receiving countries that make the CRS more effective. Our results suggest that a highly digitized tax administration triggers twice the drop in tax haven deposits compared to a tax administration relying on paper tax returns. These results have implications for global policy initiatives more broadly

The Three-Dimensional Structure of Cassiopeia A

We used the Spitzer Space Telescope's Infrared Spectrograph to map nearly the entire extent of Cassiopeia A between 5-40 micron. Using infrared and Chandra X-ray Doppler velocity measurements, along with the locations of optical ejecta beyond the forward shock, we constructed a 3-D model of the remnant. The structure of Cas A can be characterized into a spherical component, a tilted thick disk, and multiple ejecta jets/pistons and optical fast-moving knots all populating the thick disk plane. The Bright Ring in Cas A identifies the intersection between the thick plane/pistons and a roughly spherical reverse shock. The ejecta pistons indicate a radial velocity gradient in the explosion. Some ejecta pistons are bipolar with oppositely-directed flows about the expansion center while some ejecta pistons show no such symmetry. Some ejecta pistons appear to maintain the integrity of the nuclear burning layers while others appear to have punched through the outer layers. The ejecta pistons indicate a radial velocity gradient in the explosion. In 3-D, the Fe jet in the southeast occupies a "hole" in the Si-group emission and does not represent "overturning", as previously thought. Although interaction with the circumstellar medium affects the detailed appearance of the remnant and may affect the visibility of the southeast Fe jet, the bulk of the symmetries and asymmetries in Cas A are intrinsic to the explosion.Comment: Accepted to ApJ. 54 pages, 21 figures. For high resolution figures and associated mpeg movie and 3D PDF files, see http://homepages.spa.umn.edu/~tdelaney/pape

The X-ray Spectrum of the Vela Pulsar Resolved with Chandra

We report the results of the spectral analysis of two observations of the Vela pulsar with the Chandra X-ray observatory. The spectrum of the pulsar does not show statistically significant spectral lines in the observed 0.25-8.0 keV band. Similar to middle-aged pulsars with detected thermal emission, the spectrum consists of two distinct components. The softer component can be modeled as a magnetic hydrogen atmosphere spectrum - for the pulsar magnetic field $B=3\times 10^{12}$ G and neutron star mass $M=1.4 M_\odot$ and radius $R^\infty =13$ km, we obtain \tef^\infty =0.68\pm 0.03 MK, $L_{\rm bol}^\infty = (2.6\pm 0.2)\times 10^{32}$ erg s$^{-1}$, $d=210\pm 20$ pc (the effective temperature, bolometric luminosity, and radius are as measured by a distant observer). The effective temperature is lower than that predicted by standard neutron star cooling models. A standard blackbody fit gives $T^\infty =1.49\pm 0.04$ MK, $L_{\rm bol}^\infty=(1.5\pm 0.4)\times 10^{32} d_{250}^2$ erg s$^{-1}$ ($d_{250}$ is the distance in units of 250 pc); the blackbody temperature corresponds to a radius, $R^\infty =(2.1\pm 0.2) d_{250}$ km, much smaller than realistic neutron star radii. The harder component can be modeled as a power-law spectrum, with parameters depending on the model adopted for the soft component - $\gamma=1.5\pm 0.3$, $L_x=(1.5\pm 0.4)\times 10^{31} d_{250}^2$ erg s$^{-1}$ and $\gamma=2.7\pm 0.4$, $L_x=(4.2\pm 0.6)\times 10^{31} d_{250}^2$ erg s$^{-1}$ for the hydrogen atmosphere and blackbody soft component, respectively ($\gamma$ is the photon index, $L_x$ is the luminosity in the 0.2--8 keV band). The extrapolation of the power-law component of the former fit towards lower energies matches the optical flux at $\gamma\simeq 1.35$--1.45.Comment: Submitted to ApJ, three figures; color figure 1 can be found at http://www.xray.mpe.mpg.de/~zavlin/pub_list.htm

On the Expansion Rate, Age, and Distance of the Supernova Remnant G266.2-1.2 (Vela Jr.)

An analysis of Chandra ACIS data for two relatively bright and narrow portions of the northwestern rim of G266.2-1.2 (a.k.a. RX J0852.0-4622 or Vela Jr.) reveal evidence of a radial displacement of 2.40 +/- 0.56 arcsec between 2003 and 2008. The corresponding expansion rate (0.42 +/- 0.10 arcsec/yr or 13.6 +/- 4.2%/kyr) is about half the rate reported for an analysis of XMM-Newton data from a similar, but not identical, portion of the rim over a similar, but not identical, time interval (0.84 +/- 0.23 arcsec/yr, Katsuda et al. 2008a). If the Chandra rate is representative of the remnant as a whole, then the results of a hydrodynamic analysis suggest that G266.2-1.2 is between 2.4 and 5.1 kyr old if it is expanding into a uniform ambient medium (whether or not it was produced by a Type Ia or Type II event). If the remnant is expanding into the material shed by a steady stellar wind, then the age could be as much as 50% higher. The Chandra expansion rate and a requirement that the shock speed be greater than or equal to 1000 km/s yields a lower limit on the distance of 0.5 kpc. An analysis of previously-published distance estimates and constraints suggests G266.2-1.2 is no further than 1.0 kpc. This range of distances is consistent with the distance to the nearer of two groups of material in the Vela Molecular Ridge (0.7 +/- 0.2 kpc, Liseau et al. 1992) and to the Vel OB1 association (0.8 kpc, Eggen 1982).Comment: 30 pages, 7 figure

Suitability Analysis of Groundwater for Eco-friendly Agricultural Growths in Food Basket of Pakistan

Water is an important component of earth’s atmosphere and it sustains ecosystems, agriculture and human settlements on earth (Samson et al., 2010). Salinity, sodicity and toxicity generally need to be considered for the evaluation of suitable quality of groundwater for irrigation (Khan et al., 2014; Cobbina et al., 2012; Todd and Mays, 2005). In Thal Doab Aquifer (TDA) groundwater occurs as a layer of fresh water over saline water and its availability is subjected to recharging potency of the Indus and Chenab rivers (Hussain et al., 2017 a, 2016 a)

The Arecibo Galaxy Environment Survey III: Observations Toward the Galaxy Pair NGC 7332/7339 and the Isolated Galaxy NGC 1156

Two 5 square degree regions around the NGC 7332/9 galaxy pair and the isolated galaxy NGC 1156 have been mapped in the 21-cm line of neutral hydrogen (HI) with the Arecibo L-band Feed Array out to a redshift of ~0.065$(~20,000$ km/s) as part of the Arecibo Galaxy Environment Survey. One of the aims of this survey is to investigate the environment of galaxies by identifying dwarf companions and interaction remnants; both of these areas provide the potential for such discoveries. The neutral hydrogen observations were complemented by optical and radio follow-up observations with a number of telescopes. A total of 87 galaxies were found, of which 39 (45 per cent) were previously cataloged and 15 (17 per cent) have prior redshifts. Two dwarf galaxies have been discovered in the NGC 7332 group and a single dwarf galaxy in the vicinity NGC 1156 . A parallel optical search of the area revealed one further possible dwarf galaxy near NGC 7332.Comment: 18 pages, 17 figures, uses emulateap

Characteristics of Patients with Late-Stage Parkinsonism who are Nursing Home Residents Compared with those Living at Home

OBJECTIVES: To determine clinical characteristics and treatment complications of patients with late-stage Parkinsonism living in nursing homes compared with those living at home. DESIGN: Cross-sectional analysis. SETTING AND PARTICIPANTS: This study is an analysis of 692 patients with late stage Parkinsonism recruited to an in-depth international study, Care of Late-Stage Parkinsonism (CLaSP). MEASURES: Sociodemographic characteristics were compared between patients who were living in a nursing home (n = 194) and those living at home (n = 498). Clinical assessments included the Unified Parkinson's Disease Rating Scale (UPDRS), the nonmotor symptom scale, the neuropsychiatric inventory, and a structured interview of patients and carers. Predictors of nursing home status were determined in a multivariate analysis. RESULTS: Nursing home placement was strongly associated with more severe cognitive impairment, worse UPDRS motor scores and disability, and with being unmarried and older. Although nursing home residents had significantly higher axial scores, falls were less common. Despite similar levodopa equivalence doses, they had less dyskinesia. Nonmotor symptom burden, particularly delusion, hallucination, and depression scores were higher in nursing home residents, and they were more frequently on psychotropic medication. They had lower rates of dopamine agonist use and lower rates of impulse control disorders. In multivariate analysis, being unmarried, presence of cognitive impairment, worse disease severity as assessed on the UPDRS parts II and III, severity of delusions, and lower rate of dyskinesia were associated with nursing home placement. CONCLUSIONS AND IMPLICATIONS: These clinical characteristics suggest that in patients with Parkinsonsim who are nursing home residents, presence of cognitive impairment and delusions particularly add to the higher overall symptom burden, and more often require specific treatments, including clozapine. Despite similar levodopa equivalent daily dose, motor severity is higher, and dyskinesias, indicative of a response to levodopa, are less common. Falls, however, also occur less commonly, and dopamine agonists are less frequently used, with lower rates of impulse control disorder