1,815 research outputs found
On the local integrability condition for generalised translation-invariant systems
This paper considers the local integrability condition for generalised
translation-invariant systems and its relation to the Calder\'on integrability
condition, the temperateness condition and the uniform counting estimate. It is
shown that sufficient and necessary conditions for satisfying the local
integrability condition are closely related to lower and upper bounds on the
number of lattice points that intersect with the translates of a compact set.
The results are complemented by examples that illustrate the crucial interplay
between the translation subgroups and the generating functions of the system.Comment: Minor revision. To appear in Collect. Mat
mHealth series:New ideas for mHealth data collection implementation in lowâ and middleâincome countries
The use of mobile devices in healthcare, or mHealth, has the potential to play an important role in lowâand middleâincome countries in a wide range of areas. A particular area with great potential to improve global health is using mHealth for data collection. We propose three ideas: (i) to validate and conduct
household surveys, (ii) to monitor largeâscale programs, and (iii) to measure the global burden of disease
Paths to justice in the Netherlands: looking for signs of social exclusion
In 2003 Genn's Paths to Justice study for the UK was replicated in the Netherlands. A survey was held among 3.500 citizens into their experiences with problems for which there might be a legal solution.The data were collected by internet questionnaires, which were addressed to a random sample of an internet panel. In this paper we present some major findings on: (1) the incidence of justiciable problems within the population; (2) the kind of strategies people choose to solve their problems; (3) the outcome of different strategies for resolving justiciable problems; (4) the public's perceptions of the legal system. More specifically, we study differences with respect to age, marital status, educational level, income level and social class, in order to shed some light on the role and scope of social exclusion. Our results suggest that access to justice in the Netherlands is not so much restricted by the supply of legal advice and the organisation of the legal system, as well as by insufficient social-psychological capabilities of the citizens concerned.Legal procedure, legal system, social exclusion
Bio-based polyamide and poly(hydroxy urethane) coating resins : synthesis, characterization, and properties
The introduction of an appeals court in Dutch tax litigation
Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a higher instance, where this was impossible before. In this paper we investigate which consequences introducing an appeals court has for the way tax payers and the tax administration solve their disputes. We focus on the following questions. Are more or less tax payers willing to go to court to solve the dispute? Is it more or less difficult for parties to agree upon a settlement? Which appeal rate can we expect? What is the role of trust in the courts in the answers to the questions above?Economic analysis of law; Litigation; Appeal
Budgetary Costs of Tax Facilities for Pension Savings: An Empirical Analysis
A wide variety of tax regimes for (occupational) private pension saving are in place around the world.
Generally, pension saving is taxed at a relatively low rate, although the revenue loss due to tax facilities for
pension savings and/or pension tax expenditures may differ across countries. A strong fiscal stimulus to build up
pension capital will support funding. However, these tax facilities may become an expensive business for
governments. This paper investigates the ex ante budgetary effects of a cash-flow tax regime for pension savings
by full present-value calculations.
The fiscal subsidy on pension savings in several (European) countries is often associated with the application of the
cash-flow treatment of pensions under the personal income tax: pension contributions are tax exempt, capital
income of pension funds is tax-exempt, and pension benefits are taxed, but usually the elderly aged 65 years and
over are taxed at a relatively low rate. This form can be described as EET, with E denoting an exemption or relief
from tax and T denoting a point at which tax is payable. Indeed, tax treatment of pension saving can have other
forms as well. We consider a specified form of a comprehensive income tax system (TTE) as an appropriate
benchmark.
Using the TTE-benchmark, the ex ante budgetary cost of the current tax treatment of pension saving in countries
can be quantified. We employ an empirical analysis for the Netherlands, because this country belongs, with its
three pension pillars and its sound funding, to the leading group of countries in Europe with a solid pension
system. Our calculations, using Income Panel Data from Statistics Netherlands for the years 1990-2003, show that
current taxation on a cash-flow basis means on balance a major loss to the Treasury (compared to the benchmark).
For the year 2003 we estimate a fiscal subsidy associated with the current Dutch tax rule of 1.2 to 1.5 percent of
GDP, depending on the assumed rate of return on pension capital
Invertibility of frame operators on Besov-type decomposition spaces
We derive an extension of the Walnut-Daubechies criterion for the
invertibility of frame operators. The criterion concerns general reproducing
systems and Besov-type spaces. As an application, we conclude that frame
expansions associated with smooth and fast-decaying reproducing systems on
sufficiently fine lattices extend to Besov-type spaces. This simplifies and
improves recent results on the existence of atomic decompositions, which only
provide a particular dual reproducing system with suitable properties. In
contrast, we conclude that the canonical frame expansions extend to many
other function spaces, and, therefore, operations such as analyzing using the
frame, thresholding the resulting coefficients, and then synthesizing using the
canonical dual frame are bounded on these spaces
Hardy spaces and dilations on homogeneous groups
On a homogeneous group, we characterize the one-parameter groups of dilations
whose associated Hardy spaces in the sense of Folland and Stein are the same
Classification of anisotropic local Hardy spaces and inhomogeneous Triebel-Lizorkin spaces
This paper provides a characterization of when two expansive matrices yield
the same anisotropic local Hardy and inhomogeneous Triebel-Lizorkin spaces. The
characterization is in terms of the coarse equivalence of certain quasi-norms
associated to the matrices. For nondiagonal matrices, these conditions are
strictly weaker than those classifying the coincidence of the corresponding
homogeneous function spaces. The obtained results complete the classification
of anisotropic Besov and Triebel-Lizorkin spaces associated to general
expansive matrices
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