In a recent working paper, Plesko (1999) uses confidential tax return data to evaluate alternative measures of corporate average and marginal tax rates and concludes “The results suggest that commonly used measures of average tax rates provide little insight about annual corporate tax burdens, and may introduce substantial bias into statistical models. Marginal tax rate proxies perform better, ...

Copyright: © 2017 Minoru Sanda, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Abstract Sputtered hydroxyapatite coated implant has investigated as an implant with novel surface coating for dental impl...

With the development of deregulated power systems and increase of prices in some hours of day and increase fuel price, demand response programs were noticed more by customers. demand response consists of a series of activities that governments or utilities design to change the amount or time of electric energy consumption, to achieve better social welfare or some times for maximizing the benefi...

It is well-known that a conditional independence statement for discrete variables is equivalent to constraining to zero a suitable set of log–linear interactions. In this paper we show that this is also equivalent to zero constraints on suitable sets of marginal log–linear interactions, that can be formulated within a class of smooth marginal log–linear models. This result allows much more flex...

We find marginal-Fermi-liquid- (MFL) like behavior in the Hubbard model on a square lattice for a range of hole doping and on-site interaction parameter U. Thereby we use a self-consistent projection operator method. It enables us to compute the momentum and frequency dependence of the single-particle excitations with high resolution. The Fermi surface is found to be holelike in the underdoped ...

This paper considers some fundamental questions concerning marginally trapped surfaces, or apparent horizons, in Cauchy data sets for the Einstein equation. An area estimate for outermost marginally trapped surfaces is proved. The proof makes use of an existence result for marginal surfaces, in the presence of barriers, curvature estimates, together with a novel surgery construction for margina...

introduction: marginal adaptation of cast restorations is essential for their long-term success. as dentists usually assign ditching of dies to laboratory technicians, and ditching has a significant effect on marginal adaptation, the aim of this study was to compare ditching by laboratory technicians and standard approach on marginal adaptation of cast restoration. materials and methods: in thi...