The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities, investing costly effort in concealment, respectively detection, of tax evasion. We show that (socially inefficient) efforts depend positively on the prevailing tax rate, but not on the fine which is imposed in case of detected tax evasion. The frequency of evasion increases with tax rates. Additionally, we observe less tax evasion than a model with risk neutral taxpayers predicts. We find evidence that this is rather due to individual moral constraints than due to risk aversion.tax evasion, contest, experiment, tax rates, fines

The excess burden of tax evasion - An experimental detection- concealment contest

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion. We show that these socially inefficient efforts - as well as the frequency of tax evasion - depend positively on the prevailing tax rate, but not on the fine which is imposed in the event of detected tax evasion. Tax evasion is less frequent, though, than a model with risk neutral taxpayers predicts. We find evidence that this is due to individual moral constraints rather than to risk aversion.tax evasion, contest, experiment, tax rates, fines

The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion. We show that these socially inefficient efforts - as well as the frequency of tax evasion - depend positively on the prevailing tax rate, but not on the fine which is imposed in the event of detected tax evasion. Tax evasion is less frequent, though, than a model with risk neutral taxpayers predicts. We find evidence that this is due to individual moral constraints rather than to risk aversion.tax evasion, contest, experiment, tax rates, fines

Response to reflected-force feedback to fingers in teleoperations

Reflected-force feedback is an important aspect of teleoperations. The objective is to determine the ability of the human operator to respond to that force. Telerobotics operation is simulated by computer control of a motor-driven device with capabilities for programmable force feedback and force measurement. A computer-controlled motor drive is developed that provides forces against the fingers as well as (angular) position control. A load cell moves in a circular arc as it is pushed by a finger and measures reaction forces on the finger. The force exerted by the finger on the load cell and the angular position are digitized and recorded as a function of time by the computer. Flexure forces of the index, long and ring fingers of the human hand in opposition to the motor driven load cell are investigated. Results of the following experiments are presented: (1) Exertion of maximum finger force as a function of angle; (2) Exertion of target finger force against a computer controlled force; and (3) Test of the ability to move to a target force against a force that is a function of position. Averaged over ten individuals, the maximum force that could be exerted by the index or long finger is about 50 Newtons, while that of the ring finger is about 40 Newtons. From the tests of the ability of a subject to exert a target force, it was concluded that reflected-force feedback can be achieved with the direct kinesthetic perception of force without the use of tactile or visual clues

A Descriptive Study of the Population Dynamics of Adult \u3ci\u3eDiabrotica Virgifera Virgifera\u3c/i\u3e (Coleoptera: Chrysomelidae) in Artificially Infested Corn Fields

The influence of corn plant phenology on the dynamics of adult western corn rootworm, Diabrotica virgifera virgifera, populations was studied during 1988 and 1989 in com fields artificially infested with eggs. Fifty percent of adult emergence from the soil occurred by day 194 in 1988 and day 203 in 1989. In both years, adult emergence was synchronized with corn flowering, eggs were recovered in soil samples approximately four days after reproductive females were first observed in the population, and oviposition was essentially complete about 25 days after it began. The number of reproductive female beetle-days accumulating per m2 was similar in both years. Approximately two times as many eggs were laid in 1988 (1239 eggs 1m2) as in 1989 (590 eggs 1m2). The difference in egg density may have been caused by differences among years in the temporal synchrony of reproductive beetles with flowering corn. Daily survival rates of adults were high while corn was flowering; exhibited a gradual decline during grain filling; and decreased rapidly during the grain drying stage

Mitigating smart card fault injection with link-time code rewriting: a feasibility study

We present a feasibility study to protect smart card software against fault-injection attacks by means of binary code rewriting. We implemented a range of protection techniques in a link-time rewriter and evaluate and discuss the obtained coverage, the associated overhead and engineering effort, as well as its practical usability

Reproductive Biology of Anadromous Rainbow Smelt, \u3cem\u3eOsmerus mordax\u3c/em\u3e, in the Ipswich Bay Area, Massachusetts

The reproductive biology of anadromous rainbow smelt, Osmerus mordax, was investigated in the Parker River and Essex Bay systems from 1977 through 1979. Variations in growth and seasonal energy content of body tissue of young-of-the-year (YOY) anadromous smelt were examined to investigate their relationships to spawning of precocious (age I) fish. By late fall of their first year, YOY that will spawn precociously in the spring have developing gonads, are longer in total length and have a higher energy content (kcals/g) of body tissue than non-precocious fish. The number of fish spawning at age I increased during the spawning season, with male precocious spawners consistently outnumbering female precocious fish. Several aspects of the reproductive ecology of rainbow smelt were examined during the 1979 spawning season. Results from two field experiments indicated that egg survival was positively correlated with water velocity (up to 60 - 80 cm/s). Smelt spawned many more eggs (by a factor of 12 - 15) on aquatic vegetation (Podostemum ceratophyllum abrotanoides) than on two smooth-surfaced substrates (ceramic tile and gravel/ rubble). Survival to hatching on the vegetation was approximately 10% compared to a 1% rate on the other surfaces. In addition, diameter of water-hardened, unfertilized eggs was positively correlated with female total length and prolarval size at hatching. These reproductive characteristics are discussed relative to the life history strategy of anadromous rainbow smelt in the Parker River-Plum Island Sound syste

Applying Non-Energy Impacts from Other Jurisdictions in Cost-Benefit Analyses of Energy Efficiency Programs: Resources for States for Utility Customer-Funded Programs

Avoided energy and capacity costs are the primary yardstick utilities use to determine which energy efficiency programs are cost-effective for their customers. But sometimes "non-energy impacts" — not commonly recognized as directly associated with energy generation, transmission and distribution — represent substantial benefits, such as improving comfort, air quality and public health.Considering whether and how to include non-energy impacts is an important part of cost-benefit analyses for these programs. This report offers practical considerations for deciding which non-energy impacts to include and how to apply values or methods from other jurisdictions.Researchers reviewed studies quantifying non-energy impacts used in 30 states and applied a five-point system to indicate transferability of a value or method from each study for 16 categories of non-energy impacts:Water resource costs and benefitsOther fuels costs and benefitsAvoided environmental compliance costsEnvironmental impactsProductivityHealth and safety Asset valueEnergy and/or capacity price suppression effectsAvoided costs of compliance with Renewable Portfolio Standard requirementsAvoided credit and collection costsAvoided ancillary servicesComfortEconomic development and job impactsPublic health impactsEnergy security impactsIncreased reliabilityThe U.S. Department of Energy’s Building Technologies Office supported this work