1,721,019 research outputs found
Optimal taxation: a discussion of selected results
No full textThis paper discusses selected aspects related to the optimal-taxation theory, that can be defined as the study of the optimal manner in which to finance a given stream of expenditure. Two main approaches can be distinguished, the Ramsey approach and the Mirrlees approach. The paper mainly focuses on the former, while resuming selected results concerning the effects of different tax schemes following the Ramsey approach
Time-consistent tax evasion
No full textWe jointly model optimal time-consistent tax evasion, taxation, and auditing in a representative-agent neoclassical economy, focusing on Markov equilibria. We calibrate and solve the model numerically, obtaining precise quantitative predictions. Finally, we evaluate the ability of the model to match selected OECD data
Remarks on the air recirculation in HVAC systems during the SARS-CoV-2 outbreak: the case of all-air ducted plants
No full textThe SARS-CoV-2 pandemic has aroused great interest in the HVAC community, both as regards to the design of new systems and for the management and operation strategies of the existing ones. The risk management plays a key role in all-air systems based on air recirculation among segregated spaces. Following an analyti- cal approach, this paper assesses the infection risk in several HVAC systems layouts. It takes into account the role of air renewal and recirculation and the gain made possible by means of virus charge removal or deactivation (through filtration or other technologies such as UV-C irradiation, ionisation ...), with special regard to the management of airflows that depends on the chosen plant layout
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Time-inconsistent fiscal policy and tax evasion: an empirical investigation
No full textUsing annual Italian data we document that unanticipated audit shocks deter evasion only in the short-run. With dodgers becoming “more skilled” as time passes by, audit procedures have to be revised over time so as to be effective policy measures. A counterfactual exercise confirms that tax dodging would have increased if the fiscal authorities did not deviate from their systematic behavior
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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