Options for a UK 'flat tax': some simple simulations

This Briefing Note analyses the effects of four possible flat tax systems for the UK: one that flattens the rate structure of income tax only, one that also flattens National Insurance contributions, and two that flatten the combined rate structure of income tax and tax credits (with and without flattening National Insurance contributions as well). In all cases, the tax base is left unchanged. The analysis is conducted for the working-age population only, and in all cases the reforms are designed to be revenue neutral under the strong assumption that people do not change their behaviour in response to the reforms. We examine the effects of the reforms on particular example families and on the overall distributions of income and work incentives

A survey of the UK tax system

This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into the context of the past 27 years

Film annotation system for a space experiment

This microprocessor system was designed to control and annotate a Nikon 35 mm camera for the purpose of obtaining photographs and data at predefined time intervals. The single STD BUSS interface card was designed in such a way as to allow it to be used in either a stand alone application with minimum features or installed in a STD BUSS computer allowing for maximum features. This control system also allows the exposure of twenty eight alpha/numeric characters across the bottom of each photograph. The data contains such information as camera identification, frame count, user defined text, and time to .01 second

The merger boom: an overview

Consolidation and merger of corporations ; Corporations ; Public policy

Are hostile takeovers different?

Consolidation and merger of corporations ; Corporations ; Stockholders

The colour of the narrow line Sy1-blazar 0324+3410

Aims. We investigate the properties of the host galaxy of the blazar J0324+3410 (B2 0321+33) by the analysis of B and R images obtained with the NOT under good photometric conditions. Methods: The galaxy was studied using different methods: Sersic model fitting, unsharp-masked images, B-R image and B-R profile analysis. Results: The images show that the host galaxy has a ring-like morphology. The B-R colour image reveals two bluish zones: one that coincides with the nuclear region, interpreted as the signature of emission related to the active nucleus, the other zone is extended and is located in the host ring-structure. We discuss the hypothesis that the later is thermal emission from a burst of star formation triggered by an interacting/merging process

From Quantum Optics to Quantum Technologies

Quantum optics is the study of the intrinsically quantum properties of light. During the second part of the 20th century experimental and theoretical progress developed together; nowadays quantum optics provides a testbed of many fundamental aspects of quantum mechanics such as coherence and quantum entanglement. Quantum optics helped trigger, both directly and indirectly, the birth of quantum technologies, whose aim is to harness non-classical quantum effects in applications from quantum key distribution to quantum computing. Quantum light remains at the heart of many of the most promising and potentially transformative quantum technologies. In this review, we celebrate the work of Sir Peter Knight and present an overview of the development of quantum optics and its impact on quantum technologies research. We describe the core theoretical tools developed to express and study the quantum properties of light, the key experimental approaches used to control, manipulate and measure such properties and their application in quantum simulation, and quantum computing.Comment: 20 pages, 3 figures, Accepted, Prog. Quant. Ele