1,720,976 research outputs found
Learning from interactions: tax evasion in an evolutionary perspective
Full text linkThe work studies the effect of interactions between fiscal authorities and taxpayers on income tax evasion decision, both in a theoretical and empirical perspective. Particularly, from a theoretical point of view, an evolutionary game (Friedman, 1998, Sandholm, 2010) is used to investigate the role of repeated interactions on the taxpayers’ decision to be honest, cheating or ghost, formalizing both the individual and population perspective. It will therefore be assumed a large population, divided into two sub-populations, taxpayers and fiscal agencies, were individuals are characterized by heterogeneous intrinsic characteristics (the propensity to declare their income to fiscal authorities varies from one individual to another) but by homogeneous decision making processes. For the purpose of studying the role of learning from interacting with other individuals, the replicator dynamic equation (Taylor and Yonker, 1978) will be introduced and used, and because all individuals behave the same way (they share the same decision making and learning process), the replicator equation represents both the individual and population perspective.
Within this setting, we will present two models, the first one (in Chapter 2), which includes in the formalization different features on fiscal agencies’ side, such as effort in inspecting activities and the cost of inspections. The second one (presented in Chapter 3) captures instead fiscal agencies’ opportunity costs, as well as taxpayers’ costs related to the circumstance of being inspected.
We will therefore investigate the effects of interactions between taxpayers and fiscal agencies in light of two different behaviours of fiscal authorities. In the model presented in Chapter 2, fiscal authorities’ actions are not related to costs associated with the circumstance of missing the right target in inspections, whereas in the second one, in Chapter 3, fiscal authorities are subject to an opportunity cost associated with the circumstance of missing the right target in inspections, when non inspecting the cheating and ghost taxpayers. Results show that in the long run equilibrium, the proportion of characters chosen by the members of each subpopulation does not change over time. Particularly - in equilibrium – the proportion of honest individuals is positive as long as the costs of inspections are less than the amount of taxes and fines recovered from audits, and the effort put by fiscal agencies is higher than the ratio between the costs and the amount recovered from inspections. In case the cost is equal to the amount recovered with inspections, the subpopulation of taxpayers is formed only by cheating individuals, which include also cases of ghost individuals.
Moreover, higher tax rates are associated with a distribution of characters oriented to a higher proportion of cheating individuals (which in turn, can hide a certain proportion or their entire income), but also a higher proportion of inspecting tax agencies with respect to non inspecting ones. Higher penalty rates are instead associated with a higher proportion of honest individuals with respect to cheating taxpayers, and with a lower proportion of inspecting fiscal agencies. As lower costs of controls induce a higher proportion of honest with respect to cheating, it seems the effect of penalty and the perception of penalty leads to an adjustment in taxpayers’ behaviour towards honesty.
Then, Chapter 4 presents an experiment conducted among students at the Faculty of Economics of the University “La Sapienza” in Rome, which aims at verifying whether learning affects individuals’ propensity towards honesty, as well as some of the results of the models presented in Chapters 2 and 3, such as the effect of tax rate and penalty rate on individuals’ choice of being honest or cheating. To estimate the effects of learning on individuals’ propensity to be honest, we use both a fixed effects and random effects models, controlling and non controlling for scenarios, as well as a modified version of the Directional Learning model, as in Selten and Stocker (1986). Results show that the effects of tax and penalty rate on individuals’ propensity towards honesty are statistically significant and share the same direction as shown in the models presented in Chapters 2 and 3 of this work. Moreover, learning affects significantly individuals’ propensity to be honest, and the results appear to be consistent with directional learning
Innovative Superelastic Isolation Device
No full textThe objective of the present work is to propose a new seismic isolation device based on superelastic material components manufactured using shape memory alloys. Seismic isolation is one of the most effective options for the passive protection of structures. Shape memory alloys (SMAs) are characterized by unique mechanical properties due to a solid-solid transformation. An isolation bearing system based on a SMA superelastic effect is intended to provide nonlinear flag-shaped lateral displacement-shear force hysteresis, additional damping, and recentering properties to reduce or eliminate the residual deformations.
The device concept is based on two separate systems, one to transmit the vertical load and another to act as a lateral restrainer. This article presents in detail the mechanical components of the innovative device focusing on its main properties.
The system theoretical response is computed, resulting very attractive from the earthquake engineering point of view, because of its capability in reaching the design goals, i.e., modification of the structural response, ability to undergo large displacement demand without loss of strength, energy dissipation, and recentering after the seismic event
Utilità del FEF 25-75 nel valutare la risposta al broncodilatatore nel bambino asmatico
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FUNZIONALITA' RESPIRATORIA, DATI CLINICI E PUNTEGGIO HRCT IN PAZIENTI CON FIBROSI CISTICA
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Theoretical and Experimental Investigation on SMA Superelastic Springs
No full textThe mechanical behavior of superelastic springs is investigated in this study. The goal is to evaluate the device response and to exploit the material superelastic behavior, main concerns being material and geometrical response nonlinearity. The investigation is made of two parts, i.e., an experimental campaign and a numerical model proposal. Experimental tests have been performed on superelastic SMA coil springs considering load history in tension and compression for three different spring geometrical configurations. Tested specimens experience a maximum elongation larger than the original spring axis length. The response is not symmetric and under compression it is affected by buckling instability. Nevertheless, experimental results show a very good superelastic behavior with no damage and with negligible residual displacements. Numerical analyses have been performed to reproduce the experimental campaign results. A simple finite element model is proposed. Experimental and numerical result agreement is very good. The numerical model turns out to be a powerful design tool even for the very complex geometrical and material nonlinear conditions under investigation. Hence, it is proposed as a useful tool for spring design validation and response prediction
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
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
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