Who claims gifts as a tax deduction? An examination of tax deductible gift statistics

Many donors, particularly those contemplating a substantial donation, consider whether their donation will be deductible from their taxable income. This motivation is not lost on fundraisers who conduct appeals before the end of the taxation year to capitalise on such desires. The motivation is also not lost on Treasury analysts who perceive the tax deduction as “lost” revenue and wonder if the loss is “efficient” in economic terms. Would it be more efficient for the government to give grants to deserving organisations, rather than permitting donor directed gifts? Better still, what about contracts that lock in the use of the money for a government priority? What place does tax deduction play in influencing a donor to give? Does the size of the gift bear any relationship to the size of the tax deduction? Could an increased level of donations take up an increasing shortfall in government welfare and community infrastructure spending? Despite these questions being asked regularly, little has been rigorously established about the effect of taxation deductions on a donor’s gifts.

Invariant-free deduction systems for temporal logic

In this thesis we propose a new approach to deduction methods for temporal logic. Our proposal is based on an inductive definition of eventualities that is different from the usual one. On the basis of this non-customary inductive definition for eventualities, we first provide dual systems of tableaux and sequents for Propositional Linear-time Temporal Logic (PLTL). Then, we adapt the deductive approach introduced by means of these dual tableau and sequent systems to the resolution framework and we present a clausal temporal resolution method for PLTL. Finally, we make use of this new clausal temporal resolution method for establishing logical foundations for declarative temporal logic programming languages. The key element in the deduction systems for temporal logic is to deal with eventualities and hidden invariants that may prevent the fulfillment of eventualities. Different ways of addressing this issue can be found in the works on deduction systems for temporal logic. Traditional tableau systems for temporal logic generate an auxiliary graph in a first pass.Then, in a second pass, unsatisfiable nodes are pruned. In particular, the second pass must check whether the eventualities are fulfilled. The one-pass tableau calculus introduced by S. Schwendimann requires an additional handling of information in order to detect cyclic branches that contain unfulfilled eventualities. Regarding traditional sequent calculi for temporal logic, the issue of eventualities and hidden invariants is tackled by making use of a kind of inference rules (mainly, invariant-based rules or infinitary rules) that complicates their automation. A remarkable consequence of using either a two-pass approach based on auxiliary graphs or aone-pass approach that requires an additional handling of information in the tableau framework, and either invariant-based rules or infinitary rules in the sequent framework, is that temporal logic fails to carry out the classical correspondence between tableaux and sequents. In this thesis, we first provide a one-pass tableau method TTM that instead of a graph obtains a cyclic tree to decide whether a set of PLTL-formulas is satisfiable. In TTM tableaux are classical-like. For unsatisfiable sets of formulas, TTM produces tableaux whose leaves contain a formula and its negation. In the case of satisfiable sets of formulas, TTM builds tableaux where each fully expanded open branch characterizes a collection of models for the set of formulas in the root. The tableau method TTM is complete and yields a decision procedure for PLTL. This tableau method is directly associated to a one-sided sequent calculus called TTC. Since TTM is free from all the structural rules that hinder the mechanization of deduction, e.g. weakening and contraction, then the resulting sequent calculus TTC is also free from this kind of structural rules. In particular, TTC is free of any kind of cut, including invariant-based cut. From the deduction system TTC, we obtain a two-sided sequent calculus GTC that preserves all these good freeness properties and is finitary, sound and complete for PLTL. Therefore, we show that the classical correspondence between tableaux and sequent calculi can be extended to temporal logic. The most fruitful approach in the literature on resolution methods for temporal logic, which was started with the seminal paper of M. Fisher, deals with PLTL and requires to generate invariants for performing resolution on eventualities. In this thesis, we present a new approach to resolution for PLTL. The main novelty of our approach is that we do not generate invariants for performing resolution on eventualities. Our method is based on the dual methods of tableaux and sequents for PLTL mentioned above. Our resolution method involves translation into a clausal normal form that is a direct extension of classical CNF. We first show that any PLTL-formula can be transformed into this clausal normal form. Then, we present our temporal resolution method, called TRS-resolution, that extends classical propositional resolution. Finally, we prove that TRS-resolution is sound and complete. In fact, it finishes for any input formula deciding its satisfiability, hence it gives rise to a new decision procedure for PLTL. In the field of temporal logic programming, the declarative proposals that provide a completeness result do not allow eventualities, whereas the proposals that follow the imperative future approach either restrict the use of eventualities or deal with them by calculating an upper bound based on the small model property for PLTL. In the latter, when the length of a derivation reaches the upper bound, the derivation is given up and backtracking is used to try another possible derivation. In this thesis we present a declarative propositional temporal logic programming language, called TeDiLog, that is a combination of the temporal and disjunctive paradigms in Logic Programming. We establish the logical foundations of our proposal by formally defining operational and logical semantics for TeDiLog and by proving their equivalence. Since TeDiLog is, syntactically, a sublanguage of PLTL, the logical semantics of TeDiLog is supported by PLTL logical consequence. The operational semantics of TeDiLog is based on TRS-resolution. TeDiLog allows both eventualities and always-formulas to occur in clause heads and also in clause bodies. To the best of our knowledge, TeDiLog is the first declarative temporal logic programming language that achieves this high degree of expressiveness. Since the tableau method presented in this thesis is able to detect that the fulfillment of an eventuality is prevented by a hidden invariant without checking for it by means of an extra process, since our finitary sequent calculi do not include invariant-based rules and since our resolution method dispenses with invariant generation, we say that our deduction methods are invariant-free.

Reasoning from Incomplete Knowledge in a Procedural Deduction System

One very useful idea in AI research has been the notion of an explicit model of a problem situation. Procedural deduction languages, such as PLANNER, have been valuable tools for building these models. But PLANNER and its relatives are very limited in their ability to describe situations which are only partially specified. This thesis explores methods of increasing the ability of procedural deduction systems to deal with incomplete knowledge. The thesis examines in detail, problems involving negation, implication, disjunction, quantification, and equality. Control structure issues and the problem of modelling change under incomplete knowledge are also considered. Extensive comparisons are also made with systems for mechanica theorem proving.

The Use of Equality in Deduction and Knowledge Representation

This report describes a system which maintains canonical expressions for designators under a set of equalities. Substitution is used to maintain all knowledge in terms of these canonical expressions. A partial order on designators, termed the better-name relation, is used in the choice of canonical expressions. It is shown that with an appropriate better-name relation an important engineering reasoning technique, propagation of constraints, can be implemented as a special case of this substitution process. Special purpose algebraic simplification procedures are embedded such that they interact effectively with the equality system. An electrical circuit analysis system is developed which relies upon constraint propagation and algebraic simplification as primary reasoning techniques. The reasoning is guided by a better-name relation in which referentially transparent terms are preferred to referentially opaque ones. Multiple description of subcircuits are shown to interact strongly with the reasoning mechanism.

Natural deduction system in paraconsistent setting: proof search for PCont

This paper continues a systematic approach to build natural deduction calculi and corresponding proof procedures for non-classical logics. Our attention is now paid to the framework of paraconsistent logics. These logics are used, in particular, for reasoning about systems where paradoxes do not lead to the `deductive explosion', i.e., where formulae of the type `A follows from false', for any A, are not valid. We formulate the natural deduction system for the logic PCont, explain its main concepts, define a proof searching technique and illustrate it by examples. The presentation is accompanied by demonstrating the correctness of these developments.

Unsigned letter to A. Jeffrey written on an envelope stating that the glass was free from breakage, therefore there would be a deduction of 10 percent

Unsigned letter to A. Jeffrey written on an envelope stating that the glass was free from breakage, therefore there would be a deduction of 10 percent, June 28, 1875.

System for Automated Deduction (SAD): Linguistic and Deductive Peculiarities

In this paper a state of the art of a system of automated deduction called SAD is described . An architecture of SAD corresponds well to a modern vision of the Evidence Algorithm programme, initiated by Academician V.Glushkov.

Deduction of high level spatial relations

The problem of deriving spatial relationships between objects in general requires high level abstract representation, and it would pose difficulties even for human observer. Based on a formalism for spatial layouts proposed earlier [KiV92, VeK921, we present methods for deducing high level spatial relations between objects by an active, sighted agent in a large-scale environment. The deduction of spatial relations is based on simple visual clues, and thus this technique is more feasible than schemes that rely on complex object recognition.