Tagging and Income Taxation: Theory and an Application

2010 ◽  
Vol 2 (1) ◽  
pp. 31-50 ◽  
Author(s):  
Helmuth Cremer ◽  
Firouz Gahvari ◽  
Jean-Marie Lozachmeur
Keyword(s):  
Social Welfare Function ◽  
The Other ◽  
Income Taxation ◽  
High Wage ◽  
Optimal Income Taxation ◽  
Constant Elasticity ◽  
First Order ◽  
The Us ◽  
Welfare Implications ◽  
Wage Earners

We derive a set of analytical results for optimal income taxation with tags using quasilinear preferences and a Rawlsian social welfare function. Secondly, assuming a constant elasticity of labor supply and log-normality of the skills distribution, we analytically identify the winners and losers of tagging. Third, we prove that if the skills distribution in one group first-order stochastically dominates the other, tagging calls for redistribution from the former to the latter group. Finally, we calibrate our model to the US workers using gender as tag. Welfare implications are dramatic. Only male high-wage earners lose. Everyone else gains, some substantially. (JEL H21, H23, H24)

Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer

2011 ◽  
Vol 60 (1) ◽  
Author(s):  
Sven Stöwhase
Keyword(s):  
Income Tax ◽  
The Other ◽  
Income Taxation ◽  
Tax Law ◽  
Work Incentives ◽  
Total Revenue ◽  
Tax System ◽  
Wage Tax ◽  
Wage Earners ◽  
Tax Payers

AbstractFrom 2010 on, a new tax law („Bürgerentlastungsgesetz“), which allows for more generous deductions, lowers total revenue from income taxation by more than 9 billion Euros per year. In addition, this new law leads to extensive changes concerning the source taxation of wage income. The present paper explores these effects and shows that wage taxes increase for some tax payers, despite the fact that their final tax liability decreases. On the other hand, the new law reduces the wage tax of secondary wage earners and thereby helps to diminish the negative work incentives associated with the German income tax system.

Epilogue

2018 ◽  
Author(s):  
José van
Keyword(s):  
Paradigm Shift ◽  
Information Age ◽  
The Other ◽  
The European Union ◽  
Checks And Balances ◽  
The Us ◽  
Autocratic Regime ◽  
Digital Strategy ◽  
National Governments ◽  
State Interference

The epilogue sketches a few scenarios on potential geopolitical consequences of the global paradigm shift toward multiple online platform “spheres.” Currently, the neoliberal US-based platform ecosystem dominates. This ecosystem revolves around the promotion of individualism and minimal state interference, leaving checks and balances to the market. On the other end of the ideological spectrum is the Chinese ecosystem, in which the autocratic regime controls the platform ecosystem via regulated censorship of tech corporations. Squeezed between the US and the Chinese models is the European Union, whose member states neither own nor operate any major platforms in either ecosystem. For European democracies to survive in the information age, its cities, national governments, and supranational legislature need to collaborate on a blueprint for a common digital strategy toward markets and public sectors.

Epidemics

2018 ◽  
Author(s):  
Samuel K. Cohn, Jr.
Keyword(s):  
Sixteenth Century ◽  
Preventive Measures ◽  
Fifth Century ◽  
The Other ◽  
Fundamental Aspect ◽  
Late Nineteenth Century ◽  
Psychological Consequences ◽  
The Us ◽  
History Of ◽  
Race Ethnicity

This book challenges a dominant hypothesis in the study of epidemics. From an interdisciplinary array of scholars, a consensus has emerged: invariably, epidemics in past times provoked class hatred, blame of the ‘other’, or victimization of the diseases’ victims. It is also claimed that when diseases were mysterious, without cures or preventive measures, they more readily provoked ‘sinister connotations’. The evidence for these assumptions, however, comes from a handful of examples—the Black Death, the Great Pox at the end of the sixteenth century, cholera riots of the 1830s, and AIDS, centred almost exclusively on the US experience. By investigating thousands of descriptions of epidemics, reaching back before the fifth-century BCE Plague of Athens to the eruption of Ebola in 2014, this study traces epidemics’ socio-psychological consequences across time and discovers a radically different picture. First, scholars, especially post-AIDS, have missed a fundamental aspect of the history of epidemics: their remarkable power to unify societies across class, race, ethnicity, and religion, spurring self-sacrifice and compassion. Second, hatred and violence cannot be relegated to a time when diseases were mysterious, before the ‘laboratory revolution’ of the late nineteenth century: in fact, modernity was the great incubator of a disease–hate nexus. Third, even with diseases that have tended to provoke hatred, such as smallpox, poliomyelitis, plague, and cholera, blaming ‘the other’ or victimizing disease bearers has been rare. Instead, the history of epidemics and their socio-psychological consequences has been richer and more varied than scholars and public intellectuals have heretofore allowed.

scholarly journals Thematic Maps for the Variation of Bearing Capacity of Soil Using SPTs and MATLAB

Geosciences ◽  
2020 ◽  
Vol 10 (9) ◽  
pp. 329
Author(s):  
Mahdi O. Karkush ◽  
Mahmood D. Ahmed ◽  
Ammar Abdul-Hassan Sheikha ◽  
Ayad Al-Rumaithi
Keyword(s):  
Bearing Capacity ◽  
Mean Squared Error ◽  
Ground Level ◽  
The Other ◽  
Thematic Maps ◽  
First Order ◽  
Squared Error ◽  
Order Polynomial ◽  
Interpolation Polynomials ◽  
Penetration Tests

The current study involves placing 135 boreholes drilled to a depth of 10 m below the existing ground level. Three standard penetration tests (SPT) are performed at depths of 1.5, 6, and 9.5 m for each borehole. To produce thematic maps with coordinates and depths for the bearing capacity variation of the soil, a numerical analysis was conducted using MATLAB software. Despite several-order interpolation polynomials being used to estimate the bearing capacity of soil, the first-order polynomial was the best among the other trials due to its simplicity and fast calculations. Additionally, the root mean squared error (RMSE) was almost the same for the all of the tried models. The results of the study can be summarized by the production of thematic maps showing the variation of the bearing capacity of the soil over the whole area of Al-Basrah city correlated with several depths. The bearing capacity of soil obtained from the suggested first-order polynomial matches well with those calculated from the results of SPTs with a deviation of ±30% at a 95% confidence interval.

scholarly journals Retirement Preparedness: How Important Is Being Financially Literate?

2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 445-445
Author(s):  
Mengya Wang ◽  
Suzanne Bartholomae
Keyword(s):  
Financial Literacy ◽  
Retirement Planning ◽  
The Other ◽  
Financial Security ◽  
Lower Odds ◽  
Highly Educated ◽  
Retirement Preparedness ◽  
The Us ◽  
Risk Takers ◽  
Policies And Programs

Abstract Financial security in retirement is a major concern for many Americans. Numerous studies document that Americans are not prepared for retirement, with financial illiteracy cited as one reason Americans fail to plan. Employing data from the 2018 National Financial Capability Study (N=27,091), this study investigates actual financial literacy (AFL) and perceived financial literacy (PFL) and how combinations of this measure influences retirement planning, and varies based on years from retirement. This study found relatively low financial literacy and retirement preparedness levels among the US sample, even for those pre-retirees ages 55 to 64. Individually, PFL and AFL increased as one approached retirement. When combined, adults nearing retirement (55 to 64) comprised the greatest proportion of the high AFL and high PFL (29.9%) group compared to adults 20 years or more from retirement (18-44) who largely made up the low AFL and PFL (48%) group. Based on a logistic regression, adults closest to retirement (ages 55 to 64) are more likely to be planning compared to the other groups, as are adults who were financially confident, risk takers, highly educated, males, and white. Compared to adults with high AFL and high PFL, adults with low AFL and low PFL, or a combination (low PFL and high AFL, high PFL and low AFL) have lower odds of preparing for retirement. Both PFL and AFL influences retirement planning, and PFL may be as important as AFL. Our highlight the importance of policies and programs to support Americans with retirement planning.

scholarly journals Industry update for May 2019

2019 ◽  
Vol 10 (9) ◽  
pp. 555-561
Author(s):  
Louise Rosenmayr-Templeton
Keyword(s):  
Gene Therapy ◽  
Cost Effectiveness ◽  
Spinal Muscular Atrophy ◽  
Muscular Atrophy ◽  
Clinical Results ◽  
The Other ◽  
Press Releases ◽  
The Us ◽  
True Meaning ◽  
Genetic Medicine

This industry update features a round-up of pharmaceutical news in May 2019 based on press releases and websites. The month was characterized by the achievement of significant milestones in gene therapy. The biggest of these was the US FDA’s approval of Zolgensma®. This medicine sums up the promise and price of genetic medicine. On one hand the clinical results show Zolgensma can dramatically improve the prognosis for infants with spinal muscular atrophy after just one administration, while on the other, it has been priced at around US$2.1 million. With more such therapies likely to reach the market, the debate on Zolgensma goes beyond cost, to overall affordability, the true meaning of cost–effectiveness and how to reward companies for effective, innovative medicines.

scholarly journals New Glycerol Upgrading Processes

Catalysts ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 103
Author(s):  
Miguel Ladero
Keyword(s):  
Renewable Energy ◽  
Enhanced Oil Recovery ◽  
Oil Recovery ◽  
Oil And Gas ◽  
The Other ◽  
Energy Policies ◽  
Gas Recovery ◽  
The Us ◽  
The Eu

Energy policies in the US and in the EU during the last decades have been focused on enhanced oil and gas recovery, including the so-called tertiary extraction or enhanced oil recovery (EOR), on one hand, and the development and implementation of renewable energy vectors, on the other, including biofuels as bioethanol (mainly in US and Brazil) and biodiesel (mainly in the EU) [...]

scholarly journals Optimal Income Taxation: Mirrlees Meets Ramsey

2021 ◽  
Author(s):  
Jonathan Heathcote ◽  
Hitoshi Tsujiyama
Keyword(s):  
Income Taxation ◽  
Optimal Income Taxation

Neural computation of motion in the fly visual system: quadratic nonlinearity of responses induced by picrotoxin in the HS and CH cells

1995 ◽  
Vol 74 (6) ◽  
pp. 2665-2684 ◽  
Author(s):  
Y. Kondoh ◽  
Y. Hasegawa ◽  
J. Okuma ◽  
F. Takahashi
Keyword(s):  
Mean Square Error ◽  
Order Term ◽  
Mirror Image ◽  
Second Order ◽  
The Other ◽  
Linear Component ◽  
Mean Square ◽  
Nonlinear Component ◽  
First Order ◽  
Order Kernel

1. A computational model accounting for motion detection in the fly was examined by comparing responses in motion-sensitive horizontal system (HS) and centrifugal horizontal (CH) cells in the fly's lobula plate with a computer simulation implemented on a motion detector of the correlation type, the Reichardt detector. First-order (linear) and second-order (quadratic nonlinear) Wiener kernels from intracellularly recorded responses to moving patterns were computed by cross correlating with the time-dependent position of the stimulus, and were used to characterize response to motion in those cells. 2. When the fly was stimulated with moving vertical stripes with a spatial wavelength of 5-40 degrees, the HS and CH cells showed basically a biphasic first-order kernel, having an initial depolarization that was followed by hyperpolarization. The linear model matched well with the actual response, with a mean square error of 27% at best, indicating that the linear component comprises a major part of responses in these cells. The second-order nonlinearity was insignificant. When stimulated at a spatial wavelength of 2.5 degrees, the first-order kernel showed a significant decrease in amplitude, and was initially hyperpolarized; the second-order kernel was, on the other hand, well defined, having two hyperpolarizing valleys on the diagonal with two off-diagonal peaks. 3. The blockage of inhibitory interactions in the visual system by application of 10-4 M picrotoxin, however, evoked a nonlinear response that could be decomposed into the sum of the first-order (linear) and second-order (quadratic nonlinear) terms with a mean square error of 30-50%. The first-order term, comprising 10-20% of the picrotoxin-evoked response, is characterized by a differentiating first-order kernel. It thus codes the velocity of motion. The second-order term, comprising 30-40% of the response, is defined by a second-order kernel with two depolarizing peaks on the diagonal and two off-diagonal hyperpolarizing valleys, suggesting that the nonlinear component represents the power of motion. 4. Responses in the Reichardt detector, consisting of two mirror-image subunits with spatiotemporal low-pass filters followed by a multiplication stage, were computer simulated and then analyzed by the Wiener kernel method. The simulated responses were linearly related to the pattern velocity (with a mean square error of 13% for the linear model) and matched well with the observed responses in the HS and CH cells. After the multiplication stage, the linear component comprised 15-25% and the quadratic nonlinear component comprised 60-70% of the simulated response, which was similar to the picrotoxin-induced response in the HS cells. The quadratic nonlinear components were balanced between the right and left sides, and could be eliminated completely by their contralateral counterpart via a subtraction process. On the other hand, the linear component on one side was the mirror image of that on the other side, as expected from the kernel configurations. 5. These results suggest that responses to motion in the HS and CH cells depend on the multiplication process in which both the velocity and power components of motion are computed, and that a putative subtraction process selectively eliminates the nonlinear components but amplifies the linear component. The nonlinear component is directionally insensitive because of its quadratic non-linearity. Therefore the subtraction process allows the subsequent cells integrating motion (such as the HS cells) to tune the direction of motion more sharply.

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