Differential tax analysis is used to show how the optimal mix of inflation tax and direct taxation changes with the relative size of the hidden economy. The larger the relative size of the hidden economy, the smaller the optimal ratio of direct tax to inflation tax. Anecdotal empirical evidence supports this result. JEL Classification: E62, H21, H26, O17.

This paper reports the results of an empirical study which examined the discrimination and identification of prosodic variations by native and non-native speakers of Japanese. The data support the idea that recognizing prosodic cues is easier than associating the correct interpretations with them. This result is in keeping with first language acquisition studies showing that children acquire ac...

AbstractWe propose a novel algorithm for monocular depth estimation that decomposes metric map into normalized and scale features. The proposed network is composed of shared encoder three decoders, called G-Net, N-Net, M-Net, which estimate gradient maps, map, respectively. M-Net learns to depths more accurately using relative features extracted by G-Net N-Net. has the advantage it can use data...

Depth is the feeling of remoteness, or separateness, that accompanies awareness in human modalities like vision and audition. In specific cases depths can be graded on an ordinal scale, or even measured quantitatively on an interval scale. In the case of pictorial vision this is complicated by the fact that human observers often appear to apply mental transformations that involve depths in dist...