976 resultados para Revenue equivalence
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A standard finding in the political economy of trade policy literature is that we should expect export-oriented industries to attract more assistance than import-competing industries. In reality, however, trade policy is heavily biased toward supporting import industries. This paper shows within a standard protection for sale framework, how the costliness of raising revenue via taxation makes trade subsidies less desirable and trade taxes more desirable. The model is then estimated and its predictions tested using U.S. tariff data. An empirical estimate of the costliness of revenue-raising is also obtained.
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Using a pure-exchange overlapping generations model, characterized with tax evasion and information asymmetry between the government (the social planner) and the financial intermediaries, we try and seek for the optimal tax and seigniorage plans, derived from the welfare maximizing objective of the social planner. We show that irrespective of whether the economy is characterized by tax evasion, or asymmetric information, a benevolent social planner, maximizing welfare and simultaneously financing the budget constraint, should optimally rely on explicit rather than implicit taxation.
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Over the past several decades, the prevalence of obesity has dramatically increased. Cause for concern has increased because overweight and obesity are major contributors to morbidity and mortality. Intervention research aimed at reducing the prevalence of obesity has identified the family, specifically the parent, as a key component of the home environment. However, findings from dietary behavior change interventions have been disheartening because few studies have reported meaningful change, suggesting methodological and/or measurement issues within the intervention process. A lack of appropriate mediators and cross-cultural equivalence may partially explain the reason for little change.^ The study aims were to (1) evaluate the psychometric properties and assess the cross cultural equivalence of the Food Insecurity Scale (paper 1) and the modified Parent Feeding Practices Questionnaire (paper 2) and to assess the overall relationships among food insecurity, parent mediators, and parent behaviors towards children's dietary behavior (paper 3) through structural equation modeling and tests of invariance. The study aims were accomplished through conducting secondary analyses using baseline data from English- and Spanish-speaking Hispanic women who participated in the Healthy Families: Step by Step (BHF) study.^ Results indicated that although the FIS and the mPFPQ exhibited sound psychometric properties, the instruments exhibited a lack of invariance across language spoken groups. The lack of invariance was more pronounced in the FIS. Results also supported the theoretical framework identifying parent's perceived barriers and self-efficacy as mediators of parent's behaviors toward improving children's health eating. Results did not suggest that the relationships were moderated by food insecurity.^ In conclusion, the identification of differential item functioning in food insecurity and parent feeding practices may be beneficial in enhancing tailored interventions through the incorporation of cultural differences into the change mechanisms. However, future research needs to be conducted to determine if the lack of invariance demonstrates the existence of item bias or if it is a reflection of true difference among the language spoken groups. Additionally, obesity intervention studies targeting parent/family barriers and parent self-efficacy to provide/encourage healthy diets may result in an increase in parent behaviors which promote healthy eating behaviors among children. Future research should also examine a more complete causal pathway to determine whether parental changes in the mediators ultimately lead to an increase in healthy dietary behavior among children.^
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The purpose of this dissertation was to develop a conceptual framework which can be used to account for policy decisions made by the House Ways and Means Committee (HW&MC) of the Texas House of Representatives. This analysis will examine the actions of the committee over a ten-year period with the goal of explaining and predicting the success of failure of certain efforts to raise revenue.^ The basis framework for modelling the revenue decision-making process includes three major components--the decision alternatives, the external factors and two competing contingency theories. The decision alternatives encompass the particular options available to increase tax revenue. The options were classified as non-innovative or innovative. The non-innovative options included the sales, franchise, property and severance taxes. The innovative options were principally the personal and corporate income taxes.^ The external factors included political and economic constraints that affected the actions of the HW&MC. Several key political constraints on committee decision-making were addressed--including public attitudes, interest groups, political party strength and tradition and precedents. The economic constraints that affected revenue decisions included court mandates, federal mandates and the fiscal condition of the nation and the state.^ The third component of the revenue decision-making framework included two alternative contingency theories. The first alternative theory postulated that the committee structure, including the individual member roles and the overall committee style, resulted in distinctive revenue decisions. This theory will be favored if evidence points to the committee acting autonomously with less concern for the policies of the Speaker of the House. The Speaker assignment theory, postulated that the assignment of committee members shaped or changed the course of committee decision-making. This theory will be favored if there was evidence that the committee was strictly a vehicle for the Speaker to institute his preferred tax policies.^ The ultimate goal of this analysis is to develop an explanation for legislative decision-making about tax policy. This explanation will be based on the linkages across various tax options, political and economic constraints, member roles and committee style and the patterns of committee assignment. ^
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We provide counterexamples to the stable equivalence problem in every dimension d ≥ 2. That means that we construct hypersurfaces H₁ , H₂ ⊂ C d+1 whose cylinders H₁ × C and H₂ × C are equivalent hypersurfaces in C d+2 , although H₁ and H₂ themselves are not equivalent by an automorphism of C d+1 . We also give, for every d ≥ 2, examples of two non-isomorphic algebraic varieties of dimension d which are biholomorphic.
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The goal of the AEgIS experiment is to measure the gravitational acceleration of antihydrogen – the simplest atom consisting entirely of antimatter – with the ultimate precision of 1%. We plan to verify the Weak Equivalence Principle (WEP), one of the fundamental laws of nature, with an antimatter beam. The experiment consists of a positron accumulator, an antiproton trap and a Stark accelerator in a solenoidal magnetic field to form and accelerate a pulsed beam of antihydrogen atoms towards a free-fall detector. The antihydrogen beam passes through a moir ́e deflectometer to measure the vertical displacement due to the gravitational force. A position and time sensitive hybrid detector registers the annihilation points of the antihydrogen atoms and their time-of-flight. The detection principle has been successfully tested with antiprotons and a miniature moir ́e deflectometer coupled to a nuclear emulsion detector.
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Learning the structure of a graphical model from data is a common task in a wide range of practical applications. In this paper, we focus on Gaussian Bayesian networks, i.e., on continuous data and directed acyclic graphs with a joint probability density of all variables given by a Gaussian. We propose to work in an equivalence class search space, specifically using the k-greedy equivalence search algorithm. This, combined with regularization techniques to guide the structure search, can learn sparse networks close to the one that generated the data. We provide results on some synthetic networks and on modeling the gene network of the two biological pathways regulating the biosynthesis of isoprenoids for the Arabidopsis thaliana plant
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Some verification and validation techniques have been evaluated both theoretically and empirically. Most empirical studies have been conducted without subjects, passing over any effect testers have when they apply the techniques. We have run an experiment with students to evaluate the effectiveness of three verification and validation techniques (equivalence partitioning, branch testing and code reading by stepwise abstraction). We have studied how well able the techniques are to reveal defects in three programs. We have replicated the experiment eight times at different sites. Our results show that equivalence partitioning and branch testing are equally effective and better than code reading by stepwise abstraction. The effectiveness of code reading by stepwise abstraction varies significantly from program to program. Finally, we have identified project contextual variables that should be considered when applying any verification and validation technique or to choose one particular technique.
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Sign.: A4, B-Z8, Aa-Bb8, Cc4
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Contiene: "Appendix" con las equivalencias entre la moneda castellana y la inglesa y un indice de nombres geograficos