On the Budget-Constrained IRS: Equilibrium and Equilibrium and efficiency

This paper extends Graetz, Reinganum and Wildes (1986) seminal work on tax compliance to the real-world scenario where the IRS (Internal Revenue Service) faces a budget constraint imposed upon her by the Congress. The paper consists of two parts. The first part is positive we characterize the equilibria resulting from the interaction between taxpayers and the budget-constrained IRS. The second part is normative - we examine the effeciency implication of varying the size of the budget allocated to the IRS. It is shown that, to mitigate or eliminate the so-called congestion e¤ect, the IRS should be sufficiently budgeted and, in particular, we provide a case for the policy prescription that the size of the budget allocated to the IRS should be expanded as long as an additional dollar allocated could return more than an additional dollar of tax revenue.

Simulating dynamical quantum Hall effect with superconducting qubits

We propose an experimental scheme to simulate the dynamical quantum Hall effect and the related interaction-induced topological transition with a superconducting-qubit array. We show that a one-dimensional Heisenberg model with tunable parameters can be realized in an array of superconducting qubits. The quantized plateaus, which is a feature of the dynamical quantum Hall effect, will emerge in the Berry curvature of the superconducting qubits as a function of the coupling strength between nearest neighbor qubits. We numerically calculate the Berry curvatures of two-, four- and six-qubit arrays, and find that the interaction-induced topological transition can be easily observed with the simplest two-qubit array. Furthermore, we analyze some practical conditions in typical experiments for observing such dynamical quantum Hall effect.Comment: 9 pages, 6 figures, version accepted by PR

Particle collisions in the lower dimensional rotating black hole space-time with the cosmological constant

In this paper, we study the effect of ultra-high energy collisions of two particles with different energies near the horizon of a 2+1 dimensional BTZ black hole (BSW effect). We find that the particle with the critical angular momentum could exist inside the outer horizon of BTZ black hole regardless of the particle energy. Therefore, for the non-extremal BTZ black hole, the BSW process is possible on the inner horizon with the fine tuning of parameters which are characterized by the motion of particle. While for the extremal BTZ black hole, the particle with the critical angular momentum could only exist on the degenerate horizon, and the BSW process could also happen there.Comment: 12 pages,3 figure