65,354 research outputs found
Microsimulation of indirect taxes
No full textThe goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions and benefits. However, against a political background where income taxes are under increased pressure and alternative, less distortive forms of taxation come under consideration, microsimulation models enriched with expenditure data and consumption tax structures could play an important role in sharpening the (distributional) picture of such systemic changes. The current paper discusses an algorithm for this enrichment - mainly with VAT, excises and other consumption taxes - within the context of the EUROMOD-framework and applies the obtained program to the simulation of a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality for four EU countries. The measure is found to have a (first order) regressive effect, pointing to the fact that keeping redistribution constant would require the remaining post-reform income taxation to become more progressive.
"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
No full textBoth spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.
Measurement of the ratio of prompt χ c to J / ψ production in pp collisions at √s = 7 TeV
No full textThe prompt production of charmonium χ c and J / ψ states is studied in proton-proton collisions at a centre-of-mass energy of √s = 7 TeV at the Large Hadron Collider. The χ c and J / ψ mesons are identified through their decays χ c → J / ψ γ and J / ψ → μ + μ - using 36 pb - 1 of data collected by the LHCb detector in 2010. The ratio of the prompt production cross-sections for χ c and J / ψ, σ (χ c → J / ψ γ) / σ (J / ψ), is determined as a function of the J / ψ transverse momentum in the range 2 < p T J / ψ < 15 GeV / c. The results are in excellent agreement with next-to-leading order non-relativistic expectations and show a significant discrepancy compared with the colour singlet model prediction at leading order, especially in the low p T J / ψ region
Finding consensus after two decades of breast implant-associated anaplastic large cell lymphoma
No full textBreast implant-associated anaplastic large cell lymphoma (BIA-ALCL) is an emerging and indolent, but potentially fatal cancer of the immune system that can develop around textured-surface breast implants. The World Health Organization first recognized BIA-ALCL as a unique clinical entity in 2016. To date, over 600 confirmed cases have been reported worldwide. BIA-ALCL most commonly presents with disease confined to the capsule, as a seroma or a mass adjacent to the implant. While BIA-ALCL has a fairly indolent clinical course, with an excellent prognosis in early stage disease, disseminated cancer and death have also been reported. In this review, the authors focus on the early diagnosis and treatment, including reconstructing the breast following BIA-ALCL, and also discuss recently updated National Comprehensive Cancer Network guidelines. They also review the current epidemiology and risk factors associated with BIA-ALCL. Finally, they discuss important medicolegal considerations and the bioethics surrounding the continued use of textured-surface breast implants
Molecular structure of highly excited resonant states in Mg-24 and the corresponding Be-8+O-16 and C-12+C-12 decays
No full textExotic Be-8 and C-12 decays from high-lying resonances in Mg-24 are analyzed in terms of a cluster model. The calculated quantities agree well with the corresponding experimental data. It is found that the calculated decay widths are very sensitive to the angular momentum carried by the outgoing cluster. It is shown that this property makes cluster decay a powerful tool to determine the spin as well as the molecular structures of the resonances.Physics, NuclearSCI(E)7ARTICLE5null8
Letter from J. R. Eakin to Arthur G. Ringland
No full textLetter (copy) from J. R. Eakin to Arthur C. Ringland about the alignment of 40 acres near the Buggeln ranch
Letter from Joseph R. Goodman to Claude C. Cornwall, Central Utah Relocation Center, January 13, 1943
No full textLetter from Joseph R. Goodman to Claude C. Cornwall, containing a reference letter regarding William Shiro Hoshiyama. Goodman writes that Hoshiyama and his brother John operated a grocery store before forced removal.Personal correspondence, organizational records, government documents, publications, and other papers created or collected by Joseph R. Goodman documenting the forced removal and incarceration of Japanese Americans during World War II, as well as organized resistance to incarceration. Included in the collection are records of the Japanese Young Men's Christian Association and the Japanese American Citizens' League in San Francisco, including papers of the Japanese YMCA's executive secretary Lincoln Kanai; Sakai family papers; Goodman's correspondence to and from Japanese American incarcerees, organizations opposing forced removal and incarceration of Japanese Americans, the War Relocation Authority, and others; publications, photographs, and ephemera from the Topaz Relocation Center, where Goodman taught high school; War Relocation Authority records and publications; and newspaper clippings, pamphlets, and reports about forced removal and incarceration created by various government, religious, and civic organizations, in California and nationwide
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Oblate stability of A approximate to 110 nuclei near the r-process path
No full textEven-even A approximate to 110 nuclei approaching the astrophysical r-process path have been investigated using both the cranked and the configuration-constrained shell models. The calculations show that, with increasing neutron number in the Zgreater than or equal to40 nuclides, nuclear shapes evolve from prolate, through triaxial to oblate deformations. In contrast to other regions of the nuclear chart, pronounced oblate shapes dominate the collective rotation from ground states to very high spins (Isimilar to40), when Ngreater than or equal to70. The stability of the oblate shapes is due to the simultaneous upper-shell neutron and proton Fermi surfaces, reinforced by the rotation alignment behavior of both nucleon types. Configuration-constrained calculations predict the coexistence of well-deformed prolate and oblate multiquasiparticle (isomeric) states.Physics, NuclearSCI(E)49ARTICLE2null6
Microscopic mechanism of charged-particle radioactivity and generalization of the Geiger-Nuttall law
No full textA linear relation for charged-particle emissions is presented starting from the microscopic mechanism of the radioactive decay. It relates the logarithms of the decay half-lives with two variables, called. chi' and. rho', which depend upon the Q values of the outgoing clusters as well as the masses and charges of the nuclei involved in the decay. This relation explains well all known cluster decays. It is found to be a generalization of the Geiger-Nuttall law in a radioactivity, and therefore we call it the universal decay law. Predictions of the most likely emissions of various clusters are presented by applying the law over the whole nuclear chart. It is seen that the decays of heavier clusters with nonequal proton and neutron numbers are mostly located in the trans-lead region. The emissions of clusters with equal protons and neutrons, like (12)C and (16)O, are possible in some neutron-deficient nuclei with Z >= 54.http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000271352900039&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=8e1609b174ce4e31116a60747a720701Physics, NuclearSCI(E)51ARTICLE4null8
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