Tax compliance, income distribution and social norms

This paper studies the effect of income inequality on tax evasion. To discuss the topic, we present a simple model, based on Benabou and Tirole [6], that incorporates incentives for tax compliance such as punishment and fines, intrinsic motivation and social norms. Since we consider a regressive system of incentives to comply, income inequality increases the value of tax evasion although overall propensity to comply is unaffected. In this framework, we consider the hypothesis that social norms are group specific as in the case of social segregation or status related networks. We show that all the negative effects of inequalities are amplified: the difference between the tax compliance of the income groups and the value of tax evasion increase

Cornering the Planck AlensA_{lens} tension with future CMB data

The precise measurements of Cosmic Microwave Background Anisotropy angular power spectra made by the Planck satellite show an anomalous value for the lensing amplitude, defined by the parameter $A_{lens}$, at more than $2$ standard deviations. In this paper, after discussing the current status of the anomaly, we quantify the potential of future CMB measurements in confirming/falsifying the $A_{lens}$ tension. We find that a space-based experiment as LiteBIRD could falsify the current $A_{lens}$ tension at the level of $5$ standard deviations. Similar constraints can be achieved by a Stage-III experiment assuming an external prior on the reionization optical depth of $\tau=0.055\pm0.010$ as already provided by the Planck satellite. A Stage-IV experiment could further test the $A_{lens}$ tension at the level of $10$ standard deviations. A comparison between temperature and polarization measurements made at different frequencies could further identify possible systematics responsible for $A_{lens}>1$. We show that, in the case of the CMB-S4 experiment, polarization data alone will have the potential of falsifying the current $A_{lens}$ anomaly at more than five standard deviation and to strongly bound its frequency dependence. We also evaluate the future constraints on a possible scale dependence for $A_{lens}$.Comment: 5 pages, 4 figure

Electron-phonon coupling close to a metal-insulator transition in one dimension

We consider a one-dimensional system of electrons interacting via a short-range repulsion and coupled to phonons close to the metal-insulator transition at half filling. We argue that the metal-insulator transition can be described as a standard one dimensional incommensurate to commensurate transition, even if the electronic system is coupled to the lattice distortion. By making use of known results for this transition, we prove that low-momentum phonons do not play any relevant role close to half-filling, unless their coupling to the electrons is large in comparison with the other energy scales present in the problem. In other words the effective strength of the low-momentum transferred electron-phonon coupling does not increase close to the metal-insulator transition, even though the effective velocity of the mobile carriers is strongly diminished.Comment: 20 pages, REVTEX styl