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This paper analyses how governments should tax labour income accruing to a group of highly skilled and geographically mobile individuals who divide their time or career between several jurisdictions. The analysis differs from previous models on migration and taxation by addressing optimal regulation when agents work for several principals. Optimal taxation is developed for social welfare functions with exogenous and endogenous welfare weights. Marginal income taxes are applied for screening purposes, and the rates are lower with endogenous than with exogenous welfare weights. Received: 22 January 1998/Accepted: 3 July 1999)  相似文献   
33.
We develop an omnibus two-sample test for ranked-set sampling (RSS) data. The test statistic is the conditional probability of seeing the observed sequence of ranks in the combined sample, given the observed sequences within the separate samples. We compare the test to existing tests under perfect rankings, finding that it can outperform existing tests in terms of power, particularly when the set size is large. The test does not maintain its level under imperfect rankings. However, one can create a permutation version of the test that is comparable in power to the basic test under perfect rankings and also maintains its level under imperfect rankings. Both tests extend naturally to judgment post-stratification, unbalanced RSS, and even RSS with multiple set sizes. Interestingly, the tests have no simple random sampling analog.  相似文献   
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With the increasing salience of foundations in many policy fields, and recent changes in market conditions, policies towards foundations designed decades ago seem outdated. In this article we suggest reassessing foundation payout minimums. To examine the impact of payout rates on grantmaking foundations lifespan and performance under “new normal” economics, we simulate multiple foundations lifecycles using Monte Carlo methods in diverse capital market conditions, with varied investment and payout strategies.We find that while under past market regime perpetuity seems to be a given, under more probable future scenarios, foundations might face increasingly early mortality and endowment depletion, limiting their potential impact. Furthermore, lower payout rates allow for higher lifetime grantmaking, higher mean annual grantmaking, and lower giving volatility. Accordingly, we suggest a tiered payout policy, in line with foundations’ missions and proper financial planning.  相似文献   
35.
本文基于期望效用最大化和L1-中位数估计研究了在线投资组合选择问题。与EG(Exponential Gradient)策略仅利用单期价格信息估计价格趋势不同,本文将利用多期价格信息估计价格趋势,以提高在线策略的性能。首先,基于多期价格数据,利用L1-中位数估计得到预期价格趋势。然后,通过期望效用最大化,提出一个新的具有线型时间复杂度的在线策略,EGLM(Exponential Gradient via L1-Median)。并通过相对熵函数定义资产权重向量的距离,进而证明了EGLM策略具有泛证券投资组合性质。最后,利用国内外6个证券市场的历史数据进行实证分析,结果表明相较于UP(Universal Portfolio)策略和EG策略,EGLM策略有更好的竞争性能。  相似文献   
36.
国内外对L2句子加工的研究存在着较大区别。国外偏重于探讨句子加工的心理机制本身,而国内不仅探讨句子加工的心理机制本身,而且还注重探讨句子加工的心理机制所说明的问题,分析L2句子加工是否接近或相似于L1句子加工。目前,该领域的研究主要存在三种主要流派:模块说、交互说和平行说。多数学者认为L2句子加工是句法和语义加工交织的过程,即多数人接受了交互说。少数学者认为语义加工优先于句法加工。至于平行说,最近L2句子加工研究鲜有成果支持此理论。  相似文献   
37.
无单放货问题被称为现代提单制度的"癌症".国际贸易界为解决无单放货问题进行了多种尝试,其中对运输单证的设计与创新主要有三种:电放、海运单以及电子提单.文章简要介绍了"电放"及"海运单"形式在实践中的应用情况及其相关的法律问题,着重分析了电子提单形式的发展和电子提单法律制度的现状,并指出顺应时代发展要求,应用电子提单,建立完善的电子提单法律制度,应是海上运输单证的发展方向.  相似文献   
38.
张学良的政治生涯始终与军人紧密地联系在一起.纵观张学良的戎马军旅生涯,他对提高军队战斗力、改善军队素质、造就军事人才有着独特的教育理念和实践.在军事技术教育方面,张学良强调要训练精兵强将;在军队政治思想教育方面,张学良强调要为民族争生存;在军纪风纪教育方面,张学良强调要造就文明之军人;在军队文化教育方面,张学良强调要培养有文化的士兵.张学良的军队教育理念是其爱国主义思想的重要组成部分,深刻地诠释着他抵御外侮、强国富民、抗日救亡、复兴民族的爱国主义思想.  相似文献   
39.
The Mexican legend of ‘La Llorona’ (‘The Weeping Woman’), who drowned her children out of revenge for being abandoned by her lover, and the Aztec creation myth of ‘The Hungry Woman’ — crying constantly for food, with mouths all around her body — have inspired Chicana writers in the symbolic representation of their own yearning, be it sexual, identity-building, or anti-patriarchal. This essay seeks to lay the mythical groundwork within this topic, as well as to illustrate with some particular examples the different reappropriations of these myths in Cherríe L. Moraga, mainly in her play The Hungry Woman: A Mexican Medea (2001). With a view to opening up a past ‘that can provide a kind of road map to our future’ (: ix), these examples of transgressive women will be deprived of the feminine colonial passivity imbued by the dominant male discourse, and analysed as a complex, active, polyvalent mythological female corpus that integrates both life and death, womb and grave. This hybrid approach is inherent to the Aztec mythology on which Moraga relies in order to transcend Manichaeistic resolutions and probe the social, political, and gender reasons leading a hungry mother to commit infanticide.  相似文献   
40.
One of the most pervasive aspects of Delhi’s post-liberalization psychopathology has been everyday violence against women. The city’s rape culture was given an exceptionally sharp global focus after the horrific gang rape of Jyoti Singh on December 16, 2012. Recent Hindi cinema has begun to engage with some aspects of the capital’s misogynist urban ethos. In this paper, I look at how the Delhi subgenre of the “multiplex film” has engaged with rape culture, misogyny, and urban anxiety through a close textual and discursive analysis of two recent films—NH10 (Navdeep Singh, 2015) and Pink (Aniruddha Roy Chowdhury, 2016). Specifically, I identify how the December 16 “trigger event” and Delhi’s notorious misogyny are finding newer modes of representation through the interplay of genre and exhibition space. In what ways do these films position and imagine the “multiplex viewer”? New engagements with the figure of the consuming middle-class woman and the public discourses that surround her sexual safety and navigation of space have taken a central position in understanding the present urban psychosis of the capital. I suggest that these films and the forms of spectatorial identification that they privilege are intricately linked to the gendered spatial politics of the multiplex.  相似文献   
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