Learning Optimal "Pigovian Tax" in Sequential Social Dilemmas [PDF]
In multi-agent reinforcement learning, each agent acts to maximize its individual accumulated rewards. Nevertheless, individual accumulated rewards could not fully reflect how others perceive them, resulting in selfish behaviors that undermine global performance.
arxiv
Impact of state cigarette taxes on disparities in maternal smoking during pregnancy.
OBJECTIVES We evaluated the impact of state tobacco control policies on disparities in maternal smoking during pregnancy. METHODS We analyzed 2000-2010 National Vital Statistics System natality files with 17 699 534 births from 28 states and the ...
S. Hawkins, C. Baum
semanticscholar +1 more source
A Knowledge Graph for Assessing Aggressive Tax Planning Strategies [PDF]
The taxation of multi-national companies is a complex field, since it is influenced by the legislation of several states. Laws in different states may have unforeseen interaction effects, which can be exploited by allowing multinational companies to minimize taxes, a concept known as tax planning.
arxiv
Structural, elastic, electronic, bonding, thermal, and optical properties of topological Weyl semimetal TaX (X = P, As): Insights from ab-initio calculations [PDF]
In this work, we have studied the structural, elastic, mechanical, electronic, bonding, acoustic, thermal and optical properties of TaX (X = P, As) in detail via first-principles method using the density functional theory. A comprehensive study of elastic constants and moduli shows that both TaP and TaAs possesses low to medium level of elastic ...
arxiv
Objectives To provide an up-to-date analysis on the relationship between excise taxes and the prevalence of cigarette smoking in the United States.
Michael S. Sharbaugh+5 more
semanticscholar +1 more source
Technical Challenges in Maintaining Tax Prep Software with Large Language Models [PDF]
As the US tax law evolves to adapt to ever-changing politico-economic realities, tax preparation software plays a significant role in helping taxpayers navigate these complexities. The dynamic nature of tax regulations poses a significant challenge to accurately and timely maintaining tax software artifacts. The state-of-the-art in maintaining tax prep
arxiv
Optimal environmental tax swaps and double dividend hypothesis [PDF]
Taking environmental tax rate as given, is there an optimal allocation of tax revenues to benefit economic variables? This paper analyzes this issue in an overlapping-generations model with the pollution-related health damage. It finds the optimal allocations towards pollution abatement and labor income to maximize the steady-state lifetime welfare and
arxiv
Can AI expose tax loopholes? Towards a new generation of legal policy assistants [PDF]
The legislative process is the backbone of a state built on solid institutions. Yet, due to the complexity of laws -- particularly tax law -- policies may lead to inequality and social tensions. In this study, we introduce a novel prototype system designed to address the issues of tax loopholes and tax avoidance.
arxiv
Rent seeking games with tax evasion [PDF]
We consider the static and dynamic models of Cournot duopoly with tax evasion. In the dynamic model we introduce the time delay and we analyze the local stability of the stationary state. There is a critical value of the delay when the Hopf bifurcation occurs.
arxiv
Tax- and expense-modified risk-minimization for insurance payment processes [PDF]
We study the problem of determining risk-minimizing investment strategies for insurance payment processes in the presence of taxes and expenses. We consider the situation where taxes and expenses are paid continuously and symmetrically and introduce the concept of tax- and expense-modified risk-minimization.
arxiv