scholarly journals Tax Consequences of Compensation Policies

1969 ◽  
pp. 111
Author(s):  
Vern Krishna
Keyword(s):  
Direct Relationship ◽  
Income Taxation ◽  
Tax Rates ◽  
Future Time ◽  
Time Period ◽  
Future Time Period ◽  
Wage Earners

The importance of compensation policies and reward structures bears direct relationship to the burden imposed by the incidence of income taxation. When, as at the present time, inflation and substantial tax rates erode an in dividual's earning, indirect compensation and devices to reduce income taxa tion assume greater significance to all wage earners. In this paper Mr. Krishna examines several alternative schemes to direct remuneration which have the effect of minimizing current taxation and deferring the incidence of taxes to some future time period, thereby mitigating against the ultimate erosion of ear nings. The emphasis of the paper is on the deferral of tax and indirect compen sation schemes, and is premised on the principle that deferral is tantamount to tax saving.

scholarly journals ESTIMATION OF HYDRO-METEOROLOGICAL EXTREMES IN BEAS BASIN OVER HISTORIC, PRESENT AND FUTURE SCENARIO

2020 ◽  
Vol XLIII-B5-2020 ◽  
pp. 139-147
Author(s):  
V. Sharma ◽  
B. R. Nikam ◽  
P. K. Thakur ◽  
V. Garg ◽  
S. P. Aggarwal ◽  
...  
Keyword(s):  
Coefficient Of Determination ◽  
Future Time ◽  
Future Period ◽  
Flood Peak ◽  
Time Period ◽  
Future Time Period ◽  
The Future ◽  
Model Efficiency ◽  
Near Future ◽  
Far Future

Abstract. The North West Himalayan basins have always been prone to hydro-meteorological disasters. Among them Beas Basin is one of the highly affected basins. Beas basin is prone to cloudburst which causes huge loss to life and property every year. Increase in these devastating events have been noticed in the recent years. Climatic change is considered as the major driver for this increased occurrence of these events in the recent past. The analysis of long-term hydrological extremes over the basin will help in understanding the pattern of the hydro-meteorological extremes and also predicting its nature in near and far future. The Variable Infiltration Capacity (VIC) model at the grid size of 0.025° × 0.025° has been used in the present study, for simulating the hydrological behaviour of the Beas Basin. The parameterization of the model inputs is derived from Remote Sensing based and field observed datasets. The model was forced with meteorological dataset of ERA-Interim for the past and present time period and CORDEX dataset for the future time period. The model was calibrated using observed discharge data of Nadaun and Sujanpur stations. The Nash-Sutcliffe model efficiency of calibrated model was achieved to be 0.77 and 0.72 and coefficient of determination (R2) was 0.80 and 0.72, respectively. The validation results of the model for the same stations shows the model efficiency to be 0.73 and 0.74 with coefficient of determination (R2) as 0.67 and 0.82, respectively. The well calibrated model was used to simulate the hydrological behaviour of historic period (1979–2000), present period (2001–2017), near future period (2018–2050) and far future period (2051–2099). The exceedance probability curve method has been utilized in estimating the flood peak value for the future time period. The flood peak discharge value for the future time period comes out to be 1050 m3/s. The hydro-meteorological extremes rate per year in each period was found to be 9, 9, 12 and 14, respectively. The hydro-meteorological extremes rate is showing increasing trend in near future and very high increase in far future. The study highlights the probability of occurrence of catastrophic events in coming future. The methodology and results of the present study can be beneficial for sustainable development of the basin to counter the effect of probable hydro-meteorological extremes in coming future.

scholarly journals Observed and simulated winter temperature over Gurudongmar area, North Sikkim, India

MAUSAM ◽  
2021 ◽  
Vol 71 (1) ◽  
pp. 115-124
Author(s):  
BARAT ARCHISMAN ◽  
SARTHI P PARTH ◽  
KUMAR SUNNY ◽  
KUMAR PRAVEEN ◽  
SINHA ASHUTOSH K
Keyword(s):  
Global Warming ◽  
Surface Air Temperature ◽  
Eastern Himalaya ◽  
Future Time ◽  
Cold Desert ◽  
Time Period ◽  
Outburst Floods ◽  
Glacial Lake Outburst Floods ◽  
Future Time Period ◽  
Area North

The global warming and its impact on the cryosphere is a matter of serious concern. The Sikkim and the Eastern Himalaya are a canvas of vivid landscapes and of different climate zones. The study of cryosphere needs more attention on long term climatic trends of surface air temperature. The Gurudongmar area is very much important because this area is surrounded by glaciers and as well as cold desert and TsoLhamo Lake nearby. The Gurudongmar lake (located at an altitude of 17,800 ft) has been studied by several researchers in the context of Glacial Lake Outburst Floods (GLOFs) and reported a high risk lake which is being largely affected by global warming and climate change. The present study is aimed to investigate the trend of temperature in recent past and in future time periods over the study area of Sikkim. The observed and model’s simulated gridded temperature data is considered to inkling of rising trend in winter months of December-January-February (DJF) over the study area. An increase in temperature is found for the future time period. This can be linked to the increasing hazard risk and change in local cryosphere environment.

scholarly journals Investigating uncertainty of climate change effect on entering runoff to Urmia Lake Iran

2013 ◽  
Vol 10 (2) ◽  
pp. 2183-2214 ◽  
Author(s):  
P. Razmara ◽  
A. R. Massah Bavani ◽  
H. Motiee ◽  
S. Torabi ◽  
S. Lotfi
Keyword(s):  
Neural Network ◽  
Climate Change ◽  
Water Surface ◽  
Urmia Lake ◽  
Future Time ◽  
Risk Levels ◽  
Temperature And Precipitation ◽  
Time Period ◽  
Future Time Period ◽  
The Future

Abstract. The largest lake in Iran, Urmia Lake, has been faced with a sharp decline in water surface in recent years. This decline is putting the survival of Urmia Lake at risk. Due to the fact that the water surface of lakes is affected directly by the entering runoff, herein we study the effect of climate change on the runoff entering Urmia Lake. Ten climate models among AOGCM-AR4 models in the future time period 2013–2040 will be used, under the emission scenarios A2 and B1. The downscaling method used in this research is the change factor-LARS method, while for simulating the runoff, the artificial neural network was applied. First, both the 30-yr and monthly scenarios of climate change, temperature, and precipitation of the region were generated and weighted by the Beta function (β). Then, the cumulative density function (cdf) for each month was computed. Calculating the scenarios of climate change and precipitation at levels of 25, 50, and 75% of cdf functions, and introducing them into LARS-wg model, the time series of temperature and precipitation in the region in the future time period were computed considering the uncertainty of climate variability. Then, introducing the time series of temperature and precipitation at different risk levels into the artificial neural network, the future runoff was generated. The findings illustrate a decrease of streamflow into Urmia Lake in scenario A2 at the three risk levels 25, 50, and 75% by, respectively, −21, −13, and −0.3%, and an increase by, respectively, 4.7, 13.8, and 18.9% in scenario B1. Also, scenario A2 with its prediction of a warm and dry climate suggests more critical conditions for the future compared to scenario B1 and its cool, humid climate.

The Basics of Seismic Risk Analysis

1989 ◽  
Vol 5 (4) ◽  
pp. 675-702 ◽  
Author(s):  
Keyword(s):  
Los Angeles ◽  
Risk Analysis ◽  
Seismic Risk ◽  
Future Time ◽  
Seismic Risk Analysis ◽  
Seismic Safety ◽  
Property Owner ◽  
Informed Decisions ◽  
Time Period ◽  
Future Time Period

Seismic risk analysis involves determining the adverse consequences that people and society might suffer as a result of future earthquakes, and estimating the probability of these consequences for some future time period. We review the methods used, and present a simple example for a hypothetical building in Los Angeles. The purpose of a seismic risk analysis is to make informed decisions about seismic safety, and this is illustrated with the Los Angeles example by presenting the implications of several options available for a property owner to accept, insure, or mitigate seismic risk.

The Energy Saving Operation Design for Large Multi-Chiller System

2011 ◽  
Vol 347-353 ◽  
pp. 3064-3067
Author(s):  
Yan Yue Lu ◽  
An Ping Liao
Keyword(s):  
Energy Consumption ◽  
Energy Saving ◽  
Design Methodology ◽  
Water System ◽  
System Operation ◽  
Future Time ◽  
Time Period ◽  
Future Time Period ◽  
System Energy ◽  
General Method

The large multi-chiller system is commonly used in the semiconductor factories and electronics factories, it is one of the department consumed a great deal of energy in factory. Therefore, it is worthwhile to design the chilled water system operation. In this paper, a design methodology is developed for multi-chiller system in which chiller units consist of different cooling capacities chiller that run in parallel. The optimal integrity scheme can be obtained using the MINLP method which minimizes the system energy consumption within a future time period. Instead of a lag scheme used in the general method, this forecasting scheme provide a integral optimal schemes within a future time period and offers the operating reference for operators.

Predicting Influential Users in Online Social Network Groups

2021 ◽  
Vol 15 (3) ◽  
pp. 1-50
Author(s):  
Andrea De Salve ◽  
Paolo Mori ◽  
Barbara Guidi ◽  
Laura Ricci ◽  
Roberto Di Pietro
Keyword(s):  
Online Social Networks ◽  
Online Social Network ◽  
Research Perspective ◽  
Ex Post ◽  
Time Period ◽  
Future Time Period ◽  
Academic Researchers ◽  
Influential Users ◽  
Analytical Tools ◽  
Share Information

The widespread adoption of Online Social Networks (OSNs), the ever-increasing amount of information produced by their users, and the corresponding capacity to influence markets, politics, and society, have led both industrial and academic researchers to focus on how such systems could be influenced . While previous work has mainly focused on measuring current influential users, contents, or pages on the overall OSNs, the problem of predicting influencers in OSNs has remained relatively unexplored from a research perspective. Indeed, one of the main characteristics of OSNs is the ability of users to create different groups types, as well as to join groups defined by other users, in order to share information and opinions. In this article, we formulate the Influencers Prediction problem in the context of groups created in OSNs, and we define a general framework and an effective methodology to predict which users will be able to influence the behavior of the other ones in a future time period, based on historical interactions that occurred within the group. Our contribution, while rooted in solid rationale and established analytical tools, is also supported by an extensive experimental campaign. We investigate the accuracy of the predictions collecting data concerning the interactions among about 800,000 users from 18 Facebook groups belonging to different categories (i.e., News, Education, Sport, Entertainment, and Work). The achieved results show the quality and viability of our approach. For instance, we are able to predict, on average, for each group, around a third of what an ex-post analysis will show being the 10 most influential members of that group. While our contribution is interesting on its own and—to the best of our knowledge—unique, it is worth noticing that it also paves the way for further research in this field.

scholarly journals PROBABILITY MODEL OF POVERTY CALCULATION SUBJECT TO DIFFERENT FORMS OF INCOME TAXATION

2020 ◽  
Vol 2020 (4) ◽  
pp. 101-111
Author(s):  
Andrej Vyacheslavovich Mikheev
Keyword(s):  
Income Tax ◽  
Probability Model ◽  
Single Stage ◽  
Income Taxation ◽  
Tax Rates ◽  
Total Income ◽  
Tax Rate ◽  
Low Incomes ◽  
The Russian Federation ◽  
Tax Systems

The article highlights a probabilistic model constructed for calculating the number of poor and the total income tax levied on all taxpayers under different income tax systems. There is considered the proportional income tax system adopted in the Russian Federation, as well as single-stage systems with both fixed and variable tax rates, in which individuals with low incomes are exempted from income tax. For these tax systems there have been found the dependences of the expected value of the number of the poor and the total income tax on the tax rate, tax-free minimum, and also on the laws of probabilities distribution of total income and the living wage of an individual. A numerical simulation of the found dependences was carried out. The conditions under which the abolition of income tax for individuals with low incomes reduces the number of poor were determined. Mathematical criteria are formulated with the help of which it is possible to assess the feasibility of moving from a proportional system to single-stage income tax systems.

Welfarism, Libertarianism, and Fairness in the Economic Approach to Taxation

Taxation ◽  
2018 ◽  
pp. 37-59 ◽  
Author(s):  
Marc Fleurbaey
Keyword(s):  
Income Taxation ◽  
Fair Allocation ◽  
Tax Rates ◽  
Economic Approach ◽  
Skilled Workers ◽  
Absolute Priority ◽  
Optimal Tax ◽  
Low Incomes ◽  
Utilitarian Approach ◽  
Selection Of

The economic theory of income taxation has recently been eager to apply philosophically prominent approaches to the selection of the optimal tax on earnings. This chapter presents and compares the consequentialist–utilitarian approach to taxation developed by Mirrlees and defended by Murphy and Nagel, to the fair allocation approach, as adapted to taxation problems by Fleurbaey and Maniquet. The fairness approach does retain an element of libertarianism and gives some value to market earnings. The two approaches have different recommendations for taxation, especially regarding low incomes, which are given absolute priority under the fairness approach, and may be submitted to lower tax rates out of respect for the diversity of preferences among the least skilled workers.

The Wage Response to a Reduction in Income Tax Rates: The Israeli Tax Reform

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Roni Frish ◽  
Noam Zussman ◽  
Sophia Igdalov
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Tax Rates ◽  
Rate Reduction ◽  
Or Education ◽  
Marginal Tax Rate ◽  
Tax Rate ◽  
Percentage Points ◽  
Wage Earners ◽  
Income Tax Reform

AbstractThis study examines the effect of an income tax reform on wages. An Israeli reform implemented in 2003–2009 reduced individuals’ marginal income tax rate by 7–17 percentage points. We utilized the differential and non-monotonic marginal tax rate reduction, and used Israel Tax Authority panel data of wage earners, merged with Labor Force Surveys. We found that in the business sector, the elasticity of reported gross wages relative to the net-of-tax rate is about 0.1. The wage earners in the lowest wage quintile were not affected by the tax reform, those in the second and third quintiles did not respond to the tax cut, but elasticity increased with wage, reaching about 0.4 in the upper decile. We did not find statistically significant differences in elasticity by gender, ethnicity, or education.

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