Multivariate Kendall's tau for change‐point detection in copulas

Statistical procedures for the detection of a change in the dependence structure of a series of multivariate observations are studied in this work. The test statistics that are proposed are $L_1$ , $L_2$ , and $L_{\infty }$ distances computed from vectors of differences of Kendall's tau; two multivariate extensions of Kendall's measure of association are used. Since the distributions of these statistics under the null hypothesis of no change depend on the unknown underlying copula of the vectors, a procedure based on the multiplier central limit theorem is used for the computation of p‐values; the method is shown to be valid both asymptotically and for moderate sample sizes. Alternative versions of the tests that take into account possible breakpoints in the marginal distributions are also investigated. Monte Carlo simulations show that the tests are powerful under many scenarios of change‐point. In addition, two estimators of the time of change are proposed and their efficiency is carefully studied. The methodologies are illustrated on simulated series from the Canadian Regional Climate Model. The Canadian Journal of Statistics 41: 65–82; 2013 © 2012 Statistical Society of Canada     

Nonlinear unbiased estimation in linear models †

In the paper the problem of nonlinear unbiased estimation of expectation in linear models is considered. The considerations are restricted to linear plus quadratic estimators with quadratic parts invariant under a group of translations. The one way classification model is considered in detail, for which an explicit formula for the locally best estimators is presented. A numerical evaluation of variances of the best estimators is given for some unbalanced one way classification models and compared with the variance of the ordinary linear estimators.     

Less cheating? The effects of prefilled forms on compliance behavior

As a consequence of digital transformation, individuals are often confronted with prefilled forms or prefilled data entry masks. In situations where cheating and lying are of concern, prefilling might reduce dishonest behavior. In a controlled experiment, we investigate how correctly and incorrectly prefilled forms influence compliance behavior. We frame our experiment as filing the annual income tax return. We show that correct prefilling enhances compliance. However, in cases of incorrect prefilling, we observe asymmetric effects. If prefilled income is lower than true income, we find no positive compliance effect, and compliance is on the same level as with blank forms. If prefilled income is higher than true income, prefilling still has a positive effect on compliance. In that case, compliance is on the same level as with correctly prefilled forms and higher than with blank forms. Our study contributes to the literature on cheating and lying by showing that prefilled forms affect compliance.     

Fiscal transparency and tax ethics: does better information lead to greater compliance?

By relying on WVS data and using multilevel mixed modeling, the paper tests the hypothesis that access to larger flows of information about government fiscal accounts and financial transactions increases citizens’ willingness to pay taxes. By supporting such an hypothesis, our analysis suggests that in the presence of more information, the implicit contract between the government and taxpayers displays less stringent incentives and participation constraints and causes part of the contract, namely tax morale, to be enhanced. This finding supports the implementation of fiscal transparency policies, whose possible design is discussed.     

强束流Zr离子注入H13钢改善其耐磨性研究

采用由金属蒸汽真空弧离子源引出的强束流Ｚｒ,Ｚｒ＋Ｃ离子对Ｈ１３钢进行了离子束表面处理,借助划痕仪和摩擦试验机分别测量了经表面处理的Ｈ１３钢的耐磨性和摩擦系数。研究结果表明：经Ｚｒ,Ｚｒ＋Ｃ离子束处理的Ｈ１３钢的耐磨性有所提高,摩擦系数明显降低,采用卢瑟福背散射谱（ＲＢＳ）ｘ射线衍射分析了注入层的成分,结构及影响其耐磨性的因素。     

论劳伦斯的矛盾性与现代主义文学的天然结合

作为20世纪初英国文坛上现代主义作家的重要代表,劳伦斯无疑是最具争议的小说家之一。这是因为劳伦斯在生活、情感、思想等方面存在着深刻的矛盾,这些矛盾互相关联、相互影响,成为有机的统一体,共同影响并制约劳伦斯的人生与创作的发展轨道。同时,这些矛盾促使劳伦斯与现代主义文学的天然结合,最终成就了劳伦斯。     

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax practitioners. Based on earlier research on motivations to employ a tax practitioner and the extended slippery slope framework of tax compliance, we conducted two studies which provide some answers. A survey study – comprising a representative sample of 500 Austrian self-employed taxpayers – revealed that financial gain is not the most important reason to employ a tax practitioner but instead the motivation to avoid problems with the tax authorities. Related to that, we also find that taxpayers’ perception of tax authorities wielding coercive power motivates them to employ tax practitioners. In the interview study with 33 self-employed taxpayers and 30 tax auditors, taxpayers indicated that they sought to avoid contact with tax officers by employing tax practitioners. This finding was supported by tax officers who reported preferring interaction with tax practitioners over direct contact with taxpayers. The two studies point to the complex relationship between taxpayers, tax authorities and tax practitioners, and allow the drawing of theoretical and practical implications.