1,355,213 research outputs found
THE IMPACT OF TAX EQUITY ON INCOME TAX COLLECTION
No full textGenerally, during financial crisis benefits liable to taxation represented by revenues which have been generated, consumed or saved that create fiscal prelevation are variably reduced. An element that can have an influence is tax payers’ conformation degree, which is lower in these times and the natural trend of tax evasion is higher for objective reasons, we might state. The speed of reduction of taxable income during financial crisis is amplified when tax payers feel the tax duty as inequitable. In this paper I shall analyze the effects of the most recent two measures within tax policy in Romania, as far as taxing company profit is concerned, alongside with ensuring equity.fiscal policy, tax equity, fiscal civism, voluntary conformation, contributive capacity, tax evasion
Some remarks on a model for rate-independent damage in thermo-visco-elastodynamics
No full textThis note deals with the analysis of a model for partial damage, where the rate- independent, unidirectional flow rule for the damage variable is coupled with the rate-dependent heat equation, and with the momentum balance featuring inertia and viscosity according to Kelvin-Voigt rheology. The results presented here combine the approach from Roubicek [1, 2] with the methods from Lazzaroni/Rossi/Thomas/Toader [3]. The present analysis encompasses, differently from [2], the monotonicity in time of damage and the dependence of the viscous tensor on damage and temperature, and, unlike [3], a nonconstant heat capacity and a time-dependent Dirichlet loading
Radially symmetric systems with a singularity and asymptotically linear growth
No full textWe prove the existence of infinitely many periodic solutions for radially symmetric systems with a singularity of repulsive type. The nonlinearity is assumed to have a linear growth at infinity, being controlled by two constants which have a precise interpretation in terms of the Dancer-Fucik spectrum. Our result generalizes an existence theorem by Del Pino et al. (1992), obtained in the case of a scalar second order differential equation
Periodic orbits of radially symmetric Keplerian-like systems: a topological degree approach
No full textWe are concerned with non-autonomous radially symmetric systems with a singularity, which are
T -periodic in time. By the use of topological degree theory, we prove the existence of large-amplitude
periodic solutions whose minimal period is an integer multiple of T . Precise estimates are then given in the
case of Keplerian-like systems, showing some resemblance between the orbits of those solutions and the
circular orbits of the corresponding classical autonomous system
Periodic orbits of radially symmetric systems with a singularity: the repulsive case
No full textWe study radially symmetric systems with a singularity of repulsive type. In the presence of a radially symmetric periodic forcing, we show the existence of three distinct families of subharmonic solutions: One oscillates radially, one rotates around the origin with small angular momentum, and the third one with both large angular momentum and large amplitude. The proofs are carried out by the use of topological degree theory
A dynamical approach to lower and upper solutions for planar systems "To the memory of Massimo Tarallo"
No full textWe prove the existence of bounded and periodic solutions for planar systems by introducing a notion of lower and upper solutions which generalizes the classical one for scalar second order equations. The proof relies on phase plane analysis; after suitably modifying the nonlinearities, the Wazewski theory provides a solution which remains bounded in the future. For the periodic problem, the Massera Theorem applies, yielding the existence result. We then show how our result generalizes some well known theorems on the existence of bounded and of periodic solutions. Finally, we provide some corollaries on the existence of almost periodic solutions for scalar second order equations
Periodic solutions of pendulum-like Hamiltonian systems in the plane
No full textBy the use of a generalized version of the Poincare'–Birkhoff
fixed point theorem, we prove the existence of at least two periodic
solutions for a class of Hamiltonian systems in the plane, having in
mind the forced pendulum equation as a particular case. Our approach
is closely related to the one used by Franks in [14]. We thus provide a
new proof of a theorem by Mawhin and Willem [26], originally obtained
by the use of variational methods
Subharmonic Solutions of Weakly Coupled Hamiltonian Systems
No full textWe prove the existence of an arbitrarily large number of subharmonic solutions for a class of weakly coupled Hamiltonian systems which includes the case when the Hamiltonian function is periodic in all of its variables and its critical points are non-degenerate. Our results are obtained through a careful analysis of the dynamics of the planar components, combined with an application of a generalized version of the Poincaré–Birkhoff Theorem
Periodic solutions of radially symmetric perturbations of Newtonian systems
No full textThe classical Newton equation for the motion of a body in a gravitational central field is here modified in order to include periodic central forces. We prove that infinitely many periodic solutions still exist in this case. These solutions have periods which are large integer multiples of the period of the forcing and rotate exactly once around the origin in their period time
Lower and upper solutions to semilinear boundary value problems: an abstract approach
No full textWe provide an abstract setting for the theory of lower and upper solutions to some semilinear boundary value problems. In doing so, we need to introduce an abstract formulation of the Strong Maximum Principle. We thus obtain a general version of some existence results, both in the case where the lower and upper solutions are well-ordered, and in the case where they are not so. Applications are given, e.g. to boundary value problems associated to parabolic equations, as well as to elliptic equations
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