The responsiveness of government revenue to marginal tax rates

Ce document utilise des données fiscales et démographiques pour calculer les changements dans les recettes du gouvernement engendrés par les ajustements dans le taux marginal d'imposition, et cela en mettant l’accent sur la fourchette d'imposition la plus élevée. La portée de l’étude est une sélection de pays de l’O.C.D.E. Une analyse des changement de comportement des contribuables et des différentes alternatives dont le gouvernement dispose en termes de politique fiscale en suivaient. En fin, les possibles faiblesses dans des techniques de référence sont examinées en détail. 

The responsiveness of government revenue to marginal tax rates

Ce document utilise des données fiscales et démographiques pour calculer les changements dans les recettes du gouvernement engendrés par les ajustements dans le taux marginal d'imposition, et cela en mettant l’accent sur la fourchette d'imposition la plus élevée. La portée de l’étude est une sélection de pays de l’O.C.D.E. Une analyse des changement de comportement des contribuables et des différentes alternatives dont le gouvernement dispose en termes de politique fiscale en suivaient. En fin, les possibles faiblesses dans des techniques de référence sont examinées en détail. 

Influence of application mode of universal adhesives on bond strength performances and enzymatic activity of coronal and radicular dentin

Objective: The aims of this thesis were to analyze the application mode of the universal adhesives (UA) and to give instructions for clinical procedures. The etching mode of UA on the bond strength to dentin and on the risk of retention, marginal discoloration, marginal adaptation and post-operative sensitivity (POS) was analyzed by two systematic reviews. Three in vitro studies were conducted: 1) evaporation mode of a UA on coronal dentin; 2) cementation approach on radicular dentin; 3) adhesion of metal brackets to enamel. Materials and methods: Two systematic review were conducted firstly, then in vitro study to investigate the evaporation mode in presence or not of pulpal pressure by means of μTBS, and the enzymatic activity using in situ zymography, at T0 and T6. The cementation of a fiber into radicular dentin with different resin-cements was studied, by push-out bond strength evaluation. Orthodontic brackets were cemented according to 4 adhesive protocols and shear bond strength test was conducted. Two adhesive removal techniques were evaluated, and spectrophotometry was used. Results: The probability of POS occurrence was less in SE. SEE approach seems to perform better than SE. Air-drying resulted in higher μTBS. Suction-evaporation, aging and ER mode increased MMPs activity. Differences in NL expression were present at T0 for fiber post study, and the aging produced an increase in marginal infiltration. Brackets cemented with new universal cement with previous etchant application showed good μTBS values. Conclusion: SEE performed better than SE and TE with UA in terms of uTBS. Evaporating with air-drying is better for UA in terms of uTBS and enzymatic activity. Aging and choice of resin cement for cementation of fiber posts influenced the PBS. Brackets cementation with a new resin- cement seems to offer the highest bond strength and leaves more cement remnants after the bracket removal.

Gyrokinetic modelling of plasma transport and investigation on test particle dynamics

Turbulent plasmas inside tokamaks are modeled and studied using guiding center theory, applied to charged test particles, in a Hamiltonian framework. The equations of motion for the guiding center dynamics, under the conditions of a constant and uniform magnetic field and turbulent electrostatic field are derived by averaging over the fast gyroangle, for the first and second order in the guiding center potential, using invertible changes of coordinates such as Lie transforms. The equations of motion are then made dimensionless, exploiting temporal and spatial periodicities of the model chosen for the electrostatic potential. They are implemented numerically in Python. Fast Fourier Transform and its inverse are used. Improvements to the original Python scripts are made, notably the introduction of a power-law curve fitting to account for anomalous diffusion, the possibility to integrate the equations in two steps to save computational time by removing trapped trajectories, and the implementation of multicolored stroboscopic plots to distinguish between trapped and untrapped guiding centers. The post-processing of the results is made in MATLAB. The values and ranges of the parameters chosen for the simulations are selected based on numerous simulations used as feedback tools. In particular, a recurring value for the threshold to detect trapped trajectories is evidenced. Effects of the Larmor radius, the amplitude of the guiding center potential and the intensity of its second order term are studied by analyzing their diffusive regimes, their stroboscopic plots and the shape of guiding center potentials. The main result is the identification of cases anomalous diffusion depending on the values of the parameters (mostly the Larmor radius). The transitions between diffusive regimes are identified. The presence of highways for the super-diffusive trajectories are unveiled. The influence of the charge on these transitions from diffusive to ballistic behaviors is analyzed.