The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France

Optimal tax formulas expressed in "sufficient statistics" are usually calibrated under the assumptionthat the relevant tax elasticities are unaffected by other available policy instruments.In practice though, tax authorities have many more instruments than the mere tax rates andtax elasticities are functions of all these policy instruments. In this paper we provide evidencethat tax elasticities are extremely sensitive to a particular policy instrument: the level of taxenforcement. We exploit a natural experiment that took place in France in 1983, when the taxadministration tightened the requirements to claim charitable deductions. The reform led to asubstantial drop in the amount of contributions reported to the administration, which can becredibly attributed to overreporting of charitable contributions before the reform, rather thanto a real change in giving behaviours. We show that the reform was also associated with asubstantial decline in the absolute value of the elasticity of reported contributions. This findingallows us to partially identify the elasticity of overreporting contributions, which is shown tobe large and inferior to -2 in the lax enforcement regime. We further show using bunching oftaxpayers at kink-points of the tax schedule that the elasticity of taxable income also experienceda significant decline after the reform. Our results suggest that optimizing the tax rate fora given tax elasticity when other policy instruments are not optimized can lead to misleadingconclusions when tax authorities have another instrument that could set the tax elasticity itselfat its optimal level as in Kopczuk and Slemrod [2002].

Optimization of Snow Drifting Mitigation and Control Methods for Iowa Conditions Part II, TR-626, 2015

Blowing and drifting of snow is a major concern for transportation efficiency and road safety in regions where their development is common. One common way to mitigate snow drift on roadways is to install plastic snow fences. Correct design of snow fences is critical for road safety and maintaining the roads open during winter in the US Midwest and other states affected by large snow events during the winter season and to maintain costs related to accumulation of snow on the roads and repair of roads to minimum levels. Of critical importance for road safety is the protection against snow drifting in regions with narrow rights of way, where standard fences cannot be deployed at the recommended distance from the road. Designing snow fences requires sound engineering judgment and a thorough evaluation of the potential for snow blowing and drifting at the construction site. The evaluation includes site-specific design parameters typically obtained with semi-empirical relations characterizing the local transport conditions. Among the critical parameters involved in fence design and assessment of their post-construction efficiency is the quantification of the snow accumulation at fence sites. The present study proposes a joint experimental and numerical approach to monitor snow deposits around snow fences, quantitatively estimate snow deposits in the field, asses the efficiency and improve the design of snow fences. Snow deposit profiles were mapped using GPS based real-time kinematic surveys (RTK) conducted at the monitored field site during and after snow storms. The monitored site allowed testing different snow fence designs under close to identical conditions over four winter seasons. The study also discusses the detailed monitoring system and analysis of weather forecast and meteorological conditions at the monitored sites. A main goal of the present study was to assess the performance of lightweight plastic snow fences with a lower porosity than the typical 50% porosity used in standard designs of such fences. The field data collected during the first winter was used to identify the best design for snow fences with a porosity of 50%. Flow fields obtained from numerical simulations showed that the fence design that worked the best during the first winter induced the formation of an elongated area of small velocity magnitude close to the ground. This information was used to identify other candidates for optimum design of fences with a lower porosity. Two of the designs with a fence porosity of 30% that were found to perform well based on results of numerical simulations were tested in the field during the second winter along with the best performing design for fences with a porosity of 50%. Field data showed that the length of the snow deposit away from the fence was reduced by about 30% for the two proposed lower-porosity (30%) fence designs compared to the best design identified for fences with a porosity of 50%. Moreover, one of the lower-porosity designs tested in the field showed no significant snow deposition within the bottom gap region beneath the fence. Thus, a major outcome of this study is to recommend using plastic snow fences with a porosity of 30%. It is expected that this lower-porosity design will continue to work well for even more severe snow events or for successive snow events occurring during the same winter. The approach advocated in the present study allowed making general recommendations for optimizing the design of lower-porosity plastic snow fences. This approach can be extended to improve the design of other types of snow fences. Some preliminary work for living snow fences is also discussed. Another major contribution of this study is to propose, develop protocols and test a novel technique based on close range photogrammetry (CRP) to quantify the snow deposits trapped snow fences. As image data can be acquired continuously, the time evolution of the volume of snow retained by a snow fence during a storm or during a whole winter season can, in principle, be obtained. Moreover, CRP is a non-intrusive method that eliminates the need to perform man-made measurements during the storms, which are difficult and sometimes dangerous to perform. Presently, there is lots of empiricism in the design of snow fences due to lack of data on fence storage capacity on how snow deposits change with the fence design and snow storm characteristics and in the estimation of the main parameters used by the state DOTs to design snow fences at a given site. The availability of such information from CRP measurements should provide critical data for the evaluation of the performance of a certain snow fence design that is tested by the IDOT. As part of the present study, the novel CRP method is tested at several sites. The present study also discusses some attempts and preliminary work to determine the snow relocation coefficient which is one of the main variables that has to be estimated by IDOT engineers when using the standard snow fence design software (Snow Drift Profiler, Tabler, 2006). Our analysis showed that standard empirical formulas did not produce reasonable values when applied at the Iowa test sites monitored as part of the present study and that simple methods to estimate this variable are not reliable. The present study makes recommendations for the development of a new methodology based on Large Scale Particle Image Velocimetry that can directly measure the snow drift fluxes and the amount of snow relocated by the fence.

Development of LRFD Design Procedures for Bridge Piles in Iowa – Field Testing of Steel H-Piles in Clay, Sand, and Mixed Soils and Data Analysis (Volume II), TR-583, 2011

In response to the mandate on Load and Resistance Factor Design (LRFD) implementations by the Federal Highway Administration (FHWA) on all new bridge projects initiated after October 1, 2007, the Iowa Highway Research Board (IHRB) sponsored these research projects to develop regional LRFD recommendations. The LRFD development was performed using the Iowa Department of Transportation (DOT) Pile Load Test database (PILOT). To increase the data points for LRFD development, develop LRFD recommendations for dynamic methods, and validate the results of LRFD calibration, 10 full-scale field tests on the most commonly used steel H-piles (e.g., HP 10 x 42) were conducted throughout Iowa. Detailed in situ soil investigations were carried out, push-in pressure cells were installed, and laboratory soil tests were performed. Pile responses during driving, at the end of driving (EOD), and at re-strikes were monitored using the Pile Driving Analyzer (PDA), following with the CAse Pile Wave Analysis Program (CAPWAP) analysis. The hammer blow counts were recorded for Wave Equation Analysis Program (WEAP) and dynamic formulas. Static load tests (SLTs) were performed and the pile capacities were determined based on the Davisson’s criteria. The extensive experimental research studies generated important data for analytical and computational investigations. The SLT measured load-displacements were compared with the simulated results obtained using a model of the TZPILE program and using the modified borehole shear test method. Two analytical pile setup quantification methods, in terms of soil properties, were developed and validated. A new calibration procedure was developed to incorporate pile setup into LRFD.

Development of LRFD Procedures for Bridge Pile Foundations in Iowa Volume III: Recommended Resistance Factors with Consideration of Construction Control and Setup, TR-584, 2012

The Federal Highway Administration (FHWA) mandated utilizing the Load and Resistance Factor Design (LRFD) approach for all new bridges initiated in the United States after October 1, 2007. As a result, there has been a progressive move among state Departments of Transportation (DOTs) toward an increased use of the LRFD in geotechnical design practices. For the above reasons, the Iowa Highway Research Board (IHRB) sponsored three research projects: TR-573, TR-583 and TR-584. The research information is summarized in the project web site (http://srg.cce.iastate.edu/lrfd/). Two reports of total four volumes have been published. Report volume I by Roling et al. (2010) described the development of a user-friendly and electronic database (PILOT). Report volume II by Ng et al. (2011) summarized the 10 full-scale field tests conducted throughout Iowa and data analyses. This report presents the development of regionally calibrated LRFD resistance factors for bridge pile foundations in Iowa based on reliability theory, focusing on the strength limit states and incorporating the construction control aspects and soil setup into the design process. The calibration framework was selected to follow the guidelines provided by the American Association of State Highway and Transportation Officials (AASHTO), taking into consideration the current local practices. The resistance factors were developed for general and in-house static analysis methods used for the design of pile foundations as well as for dynamic analysis methods and dynamic formulas used for construction control. The following notable benefits to the bridge foundation design were attained in this project: 1) comprehensive design tables and charts were developed to facilitate the implementation of the LRFD approach, ensuring uniform reliability and consistency in the design and construction processes of bridge pile foundations; 2) the results showed a substantial gain in the factored capacity compared to the 2008 AASHTO-LRFD recommendations; and 3) contribution to the existing knowledge, thereby advancing the foundation design and construction practices in Iowa and the nation.

Reference values of fat-free and fat masses by bioelectrical impedance analysis in 3393 healthy subjects.

Determination of fat-free mass (FFM) and fat mass (FM) is of considerable interest in the evaluation of nutritional status. In recent years, bioelectrical impedance analysis (BIA) has emerged as a simple, reproducible method used for the evaluation of FFM and FM, but the lack of reference values reduces its utility to evaluate nutritional status. The aim of this study was to determine reference values for FFM, FM, and %FM by BIA in a white population of healthy subjects, to observe the changes in these values with age, and to develop percentile distributions for these parameters. Whole-body resistance of 1838 healthy white men and 1555 women, aged 15-64 y, was determined by using four skin electrodes on the right hand and foot. FFM and FM were calculated according to formulas validated for the subject groups and analyzed for age decades. This is the first study to present BIA-determined age- and sex-specific percentiles for FFM, FM, and %FM for healthy subjects, aged 15-64 y. Mean FM and %FM increased progressively in men and after age 45 y in women. The results suggest that any weight gain noted with age is due to a gain in FM. In conclusion, the data presented as percentiles can serve as reference to evaluate the normality of body composition of healthy and ill subject groups at a given age.

Equidistribution of Fekete Points on the Sphere

Fekete points are the points that maximize a Vandermonde-type determinant that appears in the polynomial Lagrange interpolation formula. They are well suited points for interpolation formulas and numerical integration. We prove the asymptotic equidistribution of Fekete points in the sphere. The way we proceed is by showing their connection to other arrays of points, the so-called Marcinkiewicz-Zygmund arrays and interpolating arrays, that have been studied recently.

ML approaches to channel estimation for pilot-aided multi-rate DS/CDMA systems

This paper analyzes the asymptotic performance of maximum likelihood (ML) channel estimation algorithms in wideband code division multiple access (WCDMA) scenarios. We concentrate on systems with periodic spreading sequences (period larger than or equal to the symbol span) where the transmitted signal contains a code division multiplexed pilot for channel estimation purposes. First, the asymptotic covariances of the training-only, semi-blind conditional maximum likelihood (CML) and semi-blind Gaussian maximum likelihood (GML) channelestimators are derived. Then, these formulas are further simplified assuming randomized spreading and training sequences under the approximation of high spreading factors and high number of codes. The results provide a useful tool to describe the performance of the channel estimators as a function of basicsystem parameters such as number of codes, spreading factors, or traffic to training power ratio.

Tulologistiikan optimointi

Diplomityön tavoite jaettiin kahteen osaan, joista ensimmäinen oli laskentamallin rakentaminen tulologistiikkaan. Tavoitteen toinen osa muodostui optimaalisen ratkaisuehdotuksen tekemisestä työn tilaajana olevan yrityksen eräälle tuoteperheelle rakennettua laskentamallia hyödyntäen. Työn teoriaosuudessa esiteltiin keskeisiä tekijöitä, joilla on vaikutusta toimitusketjun sekä tulologistiikan hallintaan. Lisäksi teorian ja esimerkkilaskelmien avulla esiteltiin rakennetun laskentamallin kannalta keskeistä toimitusketjun varastojen laskentaa. Työn tuloksina esiteltiin rakennettua laskentamallia sekä yrityksen kahdelle valmistuspaikalle laskentamallilla tehtyjen tulologististen laskelmien keskeisiä tuloksia. Laskelmien yksityiskohtaiset tulokset eivät ole sisällytetty työhön. Tuoteperheen optimaaliset ratkaisuehdotukset valmistuspaikoittain muodostettiin laskelmien analysoinnin pohjalta.

Body composition by X-ray absorptiometry and bioelectrical impedance in chronic respiratory insufficiency patients.

Nutrition assessment is important during chronic respiratory insufficiency to evaluate the level of malnutrition or obesity and should include body composition measurements. The appreciation of fat-free and fat reserves in patients with chronic respiratory insufficiency can aid in designing an adapted nutritional support, e.g., nutritional support in malnutrition and food restriction in obesity. The purpose of the present study was to cross-validate fat-free and fat mass obtained by various bioelectric impedance (BIA) formulas with the fat-free and fat mass measured by dual-energy X-ray absorptiometry (DXA) and determine the formulas that are best suited to predict the fat-free and fat mass for a group of patients with severe chronic respiratory insufficiency. Seventy-five patients (15 women and 60 men) with chronic obstructive and restrictive respiratory insufficiency aged 45-86 y were included in this study. Body composition was calculated according to 13 different BIA formulas for women and 12 for men and compared with DXA. Because of the variability, calculated as 2 standard deviations, of +/- 5.0 kg fat-free mass for women and +/- 6.4 kg for men for the best predictive formula, the use of the various existing BIA formulas was considered not clinically relevant. Therefore disease-specific formulas for patients with chronic respiratory insufficiency should be developed to improve the prediction of fat-free and fat mass by BIA in these patients.

Maakaasun reaalisuuskertoimen määrittäminen

Tässä työssä tutkitaan venäläisen maakaasun reaalisuuskertoimen arvoa painealueella 70-230bar ja lämpötiloissa 0-77°C. Kaasun reaalisuuskertoimella kompensoidaan todellisen kaasun p-V-T suhteiden poikkeamaa ideaalikaasun tilayhtälöön verrattuna. Reaalisuuskertoimella on vaikutusta kaasun ennakoituun käyttäytymiseen etenkin korkeissa paineissa ja matalissa lämpötiloissa. Työhön sisältyy niin teoreettinen kuin kokeellinenkin osuus. Työn aluksi selvitetään muutamia peruskäsitteitä, sekä ideaalikaasun tilayhtälöä ja kineettistä kaasuteoriaa. Tämän jälkeen tarkastellaan teoreettisia reaalisuuskertoimen määrittämiseen käytettäviä laskentakaavoja, sekä niiden antamia reaalisuuskertoimen arvoja. Myös seoskomponenttien, kuten typen, hiilidioksidin, etaanin ja propaanin vaikutusta kaasuseoksen reaalisuuskertoimen arvoon tutkitaan. Kokeellisessa osassa mitataan reaalisuuskertoimen arvoja erikseen työtä varten suunnitellun laitteiston avulla.

Potential Accessibility of Web-based mathematical information resources

This paper presents a research concerning the conversion of non-accessible web pages containing mathematical formulae into accessible versions through an OCR (Optical Character Recognition) tool. The objective of this research is twofold. First, to establish criteria for evaluating the potential accessibility of mathematical web sites, i.e. the feasibility of converting non-accessible (non-MathML) math sites into accessible ones (Math-ML). Second, to propose a data model and a mechanism to publish evaluation results, making them available to the educational community who may use them as a quality measurement for selecting learning material.Results show that the conversion using OCR tools is not viable for math web pages mainly due to two reasons: many of these pages are designed to be interactive, making difficult, if not almost impossible, a correct conversion; formula (either images or text) have been written without taking into account standards of math writing, as a consequence OCR tools do not properly recognize math symbols and expressions. In spite of these results, we think the proposed methodology to create and publish evaluation reports may be rather useful in other accessibility assessment scenarios.

Formeritelan alipaineen vaikutus kartonkikitaformerin vedenpoistojakaumaan ja rainan ominaisuuksiin

Diplomityön tavoitteena oli selvittää kartonkikitaformerin formeritelan alipaineen vaikutusta vedenpoistoon ja rainan ominaisuuksiin. Kirjallisuusosuudessa selvitetään erilaisten vedenpoistotapahtumien teoreettisia vedenpoistokaavoja sekä niiden avulla laskettuja vedenpoistopaineita. Kokeellisessa osuudessa verrataan vedenpoistopaineen ja vedenpoistomäärän mandollista suhdetta. Kokeiden perusteella voi todeta, että alipaineella voi vaikuttaa kokonaisvedenpoistoon sekä vedenpoistojakaumaan. Vedenpoistopaineen ja poistuneen vesimäärän välistä riippuvuussuhdetta ei useimmissa tutkituissa vedenpoistotapahtumissa ollut havaittavissa. Nykyiset vedenpoistopaineen yhtälöt kattavat tela-alueen vedenpoistotapahtumat vain osittain. Tela-alueen vedenpoistotapahtumien ja erilaisten riippuvuussuhteiden ymmärtäminen vaatii tulevaisuudessa vielä enemmän tutkimustyötä.

Varastonhallintakäytäntöjen kehittäminen maahantuontia harjoittavalle pienyritykselle

Työn tavoitteet liittyivät varastonhallintakäytäntöjen kehittämiseen sekä tämän seurantaan ja ylläpitoon liittyvien työvälineiden luomiseen. Päätutkimuskysymyksenä oli: 'Miten varastonhallintakäytäntöä kannattaisi parantaa, niin että nykyisillä resursseilla saavutettaisiin kustannussäästöjä asiakkaan palvelutasoa alentamatta?' Keskeinen teoreettinen sisältö liittyy varastonhallintakäytäntöihin. Tämä käsitellään varastonhallinnan perusteiden, varastonohjauksen, suorituskyvyn arvioinnin sekä varastonhallintakäytännön muutosprosessin avulla. Empiirinen osuus suoritetaan kohdeyrityksen logistisen muutosprosessimallin läpiviemisen avulla sisältäen tunnuslukuja, täydennysmenetelmiä, tuoteluokittelua ja muita analyyseja. Muutosprosessin vaiheet ovat edellytysten selvittäminen, nykytilan kuvaus ja analysointi, vaihtoehtoisten ratkaisujen ehdottaminen, nykytilan vertailu ratkaisuehdotelmiin, yhden ratkaisun valitseminen, muutoksen läpivienti ja lopputulosten seuranta. Työn keskeiset tulokset ovat erilaisten varastonhallintaan liittyvien tunnuslukujen laskeminen, tuoteluokittelun suorittaminen, täydennysmenetelmiin kuuluvien kaavojen luominen, varastokartan laatiminen ja toimintavaihtoehtojen esittely. Viimeiseen sisältyy oman muokatun kohdeyritykselle soveltuvan ¿voi tilata¿ täydennysmenetelmän laatiminen, ehdotuksen tekeminen liikkumattomien nimikkeiden eroon pääsemisestä, nimikkeiden uudelleensijoittaminen varastoon laaditun varastokartan mukaisesti, uuden työjaonluominen, muutosehdotuksen säännöllinen seuranta ja uusien tavoitteiden asettaminen sekä koulutustarpeeseen ja tietojärjestelmän kehittämiseen liittyvien ehdotusten tekeminen emoyhtiölle.

The maximum voltage drop in an on-chip power distribution network: analysis of square, triangular and hexagonal power pad arrangements

A mathematical model of the voltage drop which arises in on-chip power distribution networks is used to compare the maximum voltage drop in the case of different geometric arrangements of the pads supplying power to the chip. These include the square or Manhattan power pad arrangement, which currently predominates, as well as equilateral triangular and hexagonal arrangements. In agreement with the findings in the literature and with physical and SPICE models, the equilateral triangular power pad arrangement is found to minimize the maximum voltage drop. This headline finding is a consequence of relatively simple formulas for the voltage drop, with explicit error bounds, which are established using complex analysis techniques, and elliptic functions in particular.