‘e debate on corporate tax reform in the U.S. have included arguments for a ‘border adjustment tax’ that would e‚ectively raise the tax on imported inputs and provide a subsidy to exports. ‘is policy is equivalent to other uniform border taxes such as a combined import tari‚ and export subsidy and a uniform value added tax and payroll subsidy. In this note I argue that contrary to popular argum...

A lot of work has been conducted on time series classification and similarity search over the past decades. However, the classification of a time series with high accuracy is still insufficient in applications such as ubiquitous or sensor systems. In this paper, a novel textual approximation of a time series, called TAX, is proposed to achieve high accuracy time series classification. l-TAX, an...

The paper documents the development of a pilot Shoven-Whalley general equilibrium model for Russia based on a recent (1995) input-output table. The paper is intended to serve two goals. At first, it has a pedagogic purpose, as a guide to the steps involved in the specification and application of a computable model. A second purpose of the paper is provide insight into the current domestic tax s...

This paper examines the effect of public acquisitions of open space on 1 changes in house prices and the municipal tax base using municipal-level data from 2 New Jersey. We find that open-space expenditures yield a stream of benefits in the 3 future but that any effect of open-space acquisitions on the tax base is immediate. 4 Finally, we find that while higher tax rates are associated with a l...

The MDR1 multidrug transporter regulates the traffic of drugs, peptides and xenobiotics into the body as well as sensitive tissues like the brain, germ cells and the developing fetus. Hence, it may influence an individual's response to drugs as well as his/her susceptibility to complex diseases in which environmental factors, especially xenobiotics, play a role. Polymorphisms within this gene, ...

AX SYSTEMS reflect a tapestry of decisions, made over many years. These decisions have been influenced by a variety of factors, including social attitudes about the respective roles of men and women. As a result, many tax systems exhibit gender bias— they treat men and women differently in ways that can negatively affect their decisions on whether and how much to work, their personal consumptio...

the aim of this study is to review the rentier state theory, with special regard to iran. iran’s rentier state is highly dependent on oil revenues, but much less on tax revenues. even this negligible reliance on tax revenues, itself seems to be indebted to oil revenues. thus the main research hypothesis is that iran’s oil revenue is one of the main determinants of tax revenues. to empirically t...

A general theory is developed to analyze the efficiency and income distribution effects of a biofuel consumer tax credit and the interaction effects with a price contingent farm subsidy. Using the U.S. ethanol market as a stylized example, ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers therefore gain directly while gasoline consumers only gain from an...