Progressive tax reform and majority voting

Public Choice ◽  
1975 ◽  
Vol 21 (1) ◽  
pp. 69-78 ◽  
Author(s):  
P. M. Pestieau
Keyword(s):  
Tax Reform ◽  
Majority Voting ◽  
Progressive Tax

scholarly journals Pandemic and Progressivity

2021 ◽  
Vol 21 (24) ◽  
Author(s):  
Alexander Klemm ◽  
Paolo Mauro
Keyword(s):  
Personal Experience ◽  
Job Loss ◽  
Tax Reform ◽  
Demographic Characteristics ◽  
Serious Illness ◽  
Progressive Tax ◽  
Progressive Reforms

Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic characteristics, and other factors. People who reveal preferences for spending items (more on police, military, border protection; less on education, health, environment) that are associated with communitarian (rather than universalist) moral perspectives generally show weaker support for progressive reforms, but more communitarians change their views as a result of personal experience. The results are consistent with previous findings that economic upheavals can mold individuals’ views on policy matters.

The scope for progressive tax reform in the OECD countries

2015 ◽  
Vol 141 (5) ◽  
pp. 79 ◽  
Author(s):  
Sarah Godar ◽  
Christoph Paetz ◽  
Achim Truger
Keyword(s):  
Tax Reform ◽  
Oecd Countries ◽  
Progressive Tax

Progressive tax reform

2021 ◽  
pp. 223-232
Author(s):  
Jo Michell
Keyword(s):  
Tax Reform ◽  
Progressive Tax

Continuity and Innovations in Tax Reform

2015 ◽  
pp. 39-58
Author(s):  
Giuseppe Dallera
Keyword(s):  
Tax Reform

Pathology image-based lung cancer subtyping using deeplearning features and cell-density maps

2020 ◽  
Vol 2020 (10) ◽  
pp. 64-1-64-5
Author(s):  
Mustafa I. Jaber ◽  
Christopher W. Szeto ◽  
Bing Song ◽  
Liudmila Beziaeva ◽  
Stephen C. Benz ◽  
...  
Keyword(s):  
Lung Cancer ◽  
Cell Density ◽  
Majority Voting ◽  
Training Set ◽  
Density Maps ◽  
Color Deconvolution ◽  
Map Generation ◽  
Density Map ◽  
Pathology Image ◽  
Whole Slide Images

In this paper, we propose a patch-based system to classify non-small cell lung cancer (NSCLC) diagnostic whole slide images (WSIs) into two major histopathological subtypes: adenocarcinoma (LUAD) and squamous cell carcinoma (LUSC). Classifying patients accurately is important for prognosis and therapy decisions. The proposed system was trained and tested on 876 subtyped NSCLC gigapixel-resolution diagnostic WSIs from 805 patients – 664 in the training set and 141 in the test set. The algorithm has modules for: 1) auto-generated tumor/non-tumor masking using a trained residual neural network (ResNet34), 2) cell-density map generation (based on color deconvolution, local drain segmentation, and watershed transformation), 3) patch-level feature extraction using a pre-trained ResNet34, 4) a tower of linear SVMs for different cell ranges, and 5) a majority voting module for aggregating subtype predictions in unseen testing WSIs. The proposed system was trained and tested on several WSI magnifications ranging from x4 to x40 with a best ROC AUC of 0.95 and an accuracy of 0.86 in test samples. This fully-automated histopathology subtyping method outperforms similar published state-of-the-art methods for diagnostic WSIs.

A Study on Consumers’ Awareness on Goods and Services Tax

2018 ◽  
Vol 6 (11) ◽  
pp. 30
Author(s):  
A. Hilary Joseph ◽  
D. Kanakavalli
Keyword(s):  
Tax Reform ◽  
Subsequent Stage ◽  
State Governments ◽  
Value Addition ◽  
Goods And Services ◽  
Late Night ◽  
Single Tax ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
The One

The Goods and Services Tax (GST) -- India's biggest tax reform since independence formally launched in Parliament by Prime Minister Narendra Modi and President Pranab Mukherjee came into force after 17 tumultuous years of debate, unifying more than a dozen central and state levies.  The new tax regime was ushered at the late night of 30th June and came into force on 1st July 2017.  The one national GST unifies the country's USD 2 trillion economy and 1.3 billion people into a common market.  As commented by Mr.Modi, GST is not just tax reform but its economic reform. GST is a way forward in the ease of doing business.  In the language of law, it is called the goods and services tax, but the benefit of GST is really a Good and Simple Tax. Good because multiple taxes will be removed. Simple because it requires just one form and is easy to use.  GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.  Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.  It renders numerous benefits to different parties such as business and industry, central and state governments and the ultimate consumers.  An effort is made to understand the consumers’ awareness on Goods and Services Tax. Everything that is introduced will attract agitation and unrest among different group of people and they can easily be overcome by designing programmes to clarify the objections of renowned economists.  GST will sure to have success when the confidence of every individual Indian citizens have obtained.

Nothing Can Be Loved or Hated Unless It Is First Understood, Including Tax Reform

2020 ◽  
Vol 45 (1) ◽  
pp. 37-68
Author(s):  
Young-Han Lee ◽  
Nari Shin
Keyword(s):  
Tax Reform
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