Trading Off Tax Distortion and Tax Evasion

Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage tax by a tax on specific consumption if the former is evaded and the latter not. The optimal tax structure can be characterized by an explicit formula.Tax evasion, risk-taking, optimal taxation

Functorial properties of Putnam's homology theory for Smale spaces

We investigate functorial properties of Putnam's homology theory for Smale spaces. Our analysis shows that the addition of a conjugacy condition is necessary to ensure functoriality. Several examples are discussed that elucidate the need for our additional hypotheses. Our second main result is a natural generalization of Putnam's Pullback Lemma from shifts of finite type to non-wandering Smale spaces.Comment: Updated to agree with published versio

There is no finite-variable equational axiomatization of representable relation algebras over weakly representable relation algebras

We prove that any equational basis that defines RRA over wRRA must contain infinitely many variables. The proof uses a construction of arbitrarily large finite weakly representable but not representable relation algebras whose "small" subalgebras are representable.Comment: To appear in Review of Symbolic Logi

Food habits of Steller sea lions (Eumetopias jubatus) off Oregon and northern California, 1986–2007

We described the diet of the eastern stock of Steller sea lions (Eumetopias jubatus) from 1416 scat samples collected from five sites in Oregon and northern California from 1986 through 2007. A total of 47 prey types from 30 families were identified. The most common prey was Pacific hake (Merluccius productus), followed by salmonids (Oncorhynchus spp.), skates (Rajidae), Pacific lamprey (Lampetra tridentata), herrings (Clupeidae), rockfish (Sebastes spp.), and northern anchovy (Engraulis mordax). Steller sea lion diet composition varied seasonally, annually, and spatially. Hake and salmonids were the most commonly identified prey in scats collected during the summer (breeding season), whereas hake and skate were most common in the nonbreeding season. Continued research on Steller sea lion diet and foraging behavior in the southern extent of their range is necessary to address issues such as climate change, interaction with competing California sea lions, and predation impacts on valuable or sensitive fish stocks

Phase gate and readout with an atom/molecule hybrid platform

We suggest a combined atomic/molecular system for quantum computation, which takes advantage of highly developed techniques to control atoms and recent experimental progress in manipulation of ultracold molecules. We show that two atoms of different species in a given site, {\it e.g.}, in an optical lattice, could be used for qubit encoding, initialization and readout, with one atom carrying the qubit, the other enabling a gate. In particular, we describe how a two-qubit phase gate can be realized by transferring a pair of atoms into the ground rovibrational state of a polar molecule with a large dipole moment, and allowing two molecules to interact via their dipole-dipole interaction. We also discuss how the reverse process of coherently transferring a molecule into a pair of atoms could be used as a readout tool for molecular quantum computers

Description of nuclear systems with a self-consistent configuration-mixing approach. I: Theory, algorithm, and application to the 12^{12}C test nucleus

Although self-consistent multi-configuration methods have been used for decades to address the description of atomic and molecular many-body systems, only a few trials have been made in the context of nuclear structure. This work aims at the development of such an approach to describe in a unified way various types of correlations in nuclei, in a self-consistent manner where the mean-field is improved as correlations are introduced. The goal is to reconcile the usually set apart Shell-Model and Self-Consistent Mean-Field methods. This approach is referred as "variational multiparticle-multihole configuration mixing method". It is based on a double variational principle which yields a set of two coupled equations that determine at the same time the expansion coefficients of the many-body wave function and the single particle states. The formalism is derived and discussed in a general context, starting from a three-body Hamiltonian. Links to existing many-body techniques such as the formalism of Green's functions are established. First applications are done using the two-body D1S Gogny effective force. The numerical procedure is tested on the $^{12}$C nucleus in order to study the convergence features of the algorithm in different contexts. Ground state properties as well as single-particle quantities are analyzed, and the description of the first $2^+$ state is examined. This study allows to validate our numerical algorithm and leads to encouraging results. In order to test the method further, we will realize in the second article of this series, a systematic description of more nuclei and observables obtained by applying the newly-developed numerical procedure with the same Gogny force. As raised in the present work, applications of the variational multiparticle-multihole configuration mixing method will however ultimately require the use of an extended and more constrained Gogny force.Comment: 22 pages, 18 figures, accepted for publication in Phys. Rev. C. v2: minor corrections and references adde

The Unequal Effects of Liberalization: Evidence fromDismantling the License Raj in India

This paper investigates whether the effects, on registered manufacturing out-put,employment, entry and investment, of dismantling the 'license raj' - a system of centralcontrols regulating entry and production activity in this sector - vary across Indian stateswith different labor market regulations. The effects are found to be unequal depending onthe institutional environment in which industries are embedded. In particular, followingdelicensing, industries located in states with pro-employer labor market institutions grewmore quickly than those in pro-worker environments. Our results emphasize how localinstitutions matter for whether industry in a region benefits or is harmed by thenationwide delicensing reform.