A collateral tax sanction: When does it mimic a welfare-improving tag?
The suspension of a driver’s license or the revocation of a passport or a professional license are used by the tax authorities as sanctions for failure to comply with tax obligations and are referred to as collateral tax sanctions. In this paper, I propose a new rationale for why it may be beneficial to use collateral tax sanctions for the purpose of tax enforcement. By affecting consumption and providing enforcement targeted to a group, collateral tax sanctions may allow the government to impose punishment correlated with an individual’s earning potential. Such punishment also makes the effective tax rates correlated with an individuals’ earning potential and therefore leads to a more effective redistribution of income. I show that the use of collateral tax sanctions could increase the CES social welfare function when the skill distribution of the targeted group first-order stochastically dominates the skill distribution of the other group and the social welfare function is sufficiently concave.
The systems genetic approach has been used for studying students` mental development. The ability development is considered in terms of intellectual operations acquistion. An aim of the study is to identify the components of the abilities which are consciously acquired by student in the learning process. The study desing is included the work to teach students the intellectual operations and use them at work with training materials, and the psychological testing of control and experimental student groups before and after training test to diagnose the level of intellectual development. The study was conducted with the teachers and students of primary and secondary school.
This paper discusses an important component of the radio frequency identification (RFID) system, namely, the RFID-tag and the bending effect on its electrodynamic parameters. The RFID tag was modeled and the following parameters were calculated: Scattering Coefficients (parameter S11), Voltage Standing Wave Ratio (VSWR), vertical and horizontal radiation patterns and total. The results of the work will allow optimizing the design of the RFID-tag in such a way as to achieve optimal quantitative indicators of electrodynamic parameters.
The article is devoted to the attempt to comprehend a thinking phenomenon. In the article it is noted that, despite numerous efforts of researchers, advance is not so big as it shoould be. In the article, based on data of psychology history, authors come to conclusion according to which insufficiently expressed progress in disclosure of mechanisms of thinking is connected with the fact that the methodological analysis is under-exploited in the analysis of thinking. In the article the position stated by V. D. Shadrikov about need of return of the thought concept into thinking psychology is also supported. Thinking is presented in the article as a subject and a problem of psychology. It is claimed that the interpretations of thinking presented in the Soviet and Post-Soviet psychological literature developed in a certain tradition which connected consideration of thinking mainly with philosophical and logical positions. In this context the person’s thinking was opposed to sensory perception and treated as the highest level of knowledge. In the article is formulated understanding of thinking as a psychological process having qualitative specifics: thinking entity as a psychological process consists in generation of thoughts and in work with thoughts. It becomes possible on the basis of use of the system of intellectual operations directed to solve tasks by means of disclosing objective properties, communications and relations. Taking into account achievements of modern neurophysiology a new solution of a psychophysical problem is proposed in the article. It is possible to believe that the proposed solution is adequate to the nature and functions of thinking. In the article the analysis of key aspects of thinking formation is undertaken. Here the interpretation of thinking as an ability is presented in the article.
The article represents the materials devoted to the issue of ability development in comprehensive school. The results of subject qualities investigation as determinants of students’ effective intellectual development in educational process are referred to in the article. The author propose the approach to interpretation of such psychological categories as ‘subject’ and ‘subject’s qualities’ (subjectness). In the theoretical propositions review the approaches to subjectness particular model development that identify efficacy of various activities are described. The model of subjectness revealed at the students’ abilities development and results of its (model) experimental examination are discussed in the present article. The work might be interesting both in theoretical and in a particular applied aspects. Its results are of high actuality for the pedagogical systems oriented to the most effective students’ development.
The importance of intellectual operations within the ability and intelligence structure is discussed in the article. The notion of ‘intellectual operations’ is overviewed by comparison of its meaning in works of different researchers. The author proposes the ability understanding on three levels: the level of individual, the activity subject level and the level of personality. It is reasoned that the intellectual operations and morality are the key factors that ‘transfer’ the ability development from one level to another. Consequently, it is stated that the psychic functions development is at the same time as a process of intelligence integration. The systematization of intellectual operations is suggested.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.