Pub Date : 2019-03-27DOI: 10.1057/9780230363038.0006
Andrew M. Bryce
{"title":"Work and well-being","authors":"Andrew M. Bryce","doi":"10.1057/9780230363038.0006","DOIUrl":"https://doi.org/10.1057/9780230363038.0006","url":null,"abstract":"","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"58213305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-01-01DOI: 10.15496/publikation-9493
Bernhard Boockmann, Tobias Brändle
{"title":"Integrating Older Employees into the Labour Market – Evidence from a German Labour Market Programme","authors":"Bernhard Boockmann, Tobias Brändle","doi":"10.15496/publikation-9493","DOIUrl":"https://doi.org/10.15496/publikation-9493","url":null,"abstract":"","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"13 1","pages":"59-64"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67158094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Firms - even in a narrowly defined sector - differ vastly in their size and productivity (Bernard, Jensen, Redding and Schott 2007). A firm at the 90th percentile of the productivity distribution produces almost twice as much output with the same inputs as a firm at the 10th percentile of the productivity distribution (Syverson 2011). This empirically observed heterogeneity has become a core element of recent theoretical and empirical research in many sub-disciplines of economics, such as the international trade literature (based on the seminal theoretical contribution by Melitz 2003). Clearly, the heterogeneity of firms is also relevant to the proper and well-targeted design of international corporate tax policy. Nevertheless, the existing theoretical literature on international corporate taxation has largely been confined to settings where all firms are identical. In this contribution we report on the still relatively small strand of theoretical research that incorporates firm heterogeneity into models of tax policy towards mobile, multinational firms. The issues addressed by this strand of research are both positive and normative. The positive questions are whether firm heterogeneity can help to explain the tax reforms that we have observed in recent decades, and whether it can contribute to our understanding of firms’ reactions to tax policy. From a normative perspective, firm heterogeneity raises the question of whether firms with different levels of productivity should be taxed differently under an optimized corporate tax scheme, and what this differentiation should look like.
企业——即使在一个狭义的行业——在规模和生产率上也存在巨大差异(Bernard, Jensen, Redding and Schott, 2007)。处于生产率分配第90百分位的企业，在投入相同的情况下，其产出几乎是处于生产率分配第10百分位的企业的两倍(Syverson 2011)。这种实证观察到的异质性已经成为经济学许多分支学科最近理论和实证研究的核心要素，例如国际贸易文献(基于Melitz 2003年开创性的理论贡献)。显然，公司的异质性也与国际公司税收政策的适当和有针对性的设计有关。然而，现有的关于国际公司税的理论文献大多局限于所有公司都相同的情况。在这篇文章中，我们报告了仍然相对较小的理论研究链，将企业异质性纳入对流动跨国公司的税收政策模型。这一研究链所解决的问题既积极又规范。积极的问题是，企业异质性是否有助于解释我们近几十年来观察到的税收改革，以及它是否有助于我们理解企业对税收政策的反应。从规范的角度来看，企业异质性提出了这样一个问题:在优化的公司税方案下，具有不同生产力水平的企业是否应该不同地征税，以及这种差异应该是什么样子。
{"title":"How Does Firm Heterogeneity Affect International Tax Policy","authors":"Andreas Haufler, Dominika Langenmayr","doi":"10.5282/UBM/EPUB.27299","DOIUrl":"https://doi.org/10.5282/UBM/EPUB.27299","url":null,"abstract":"Firms - even in a narrowly defined sector - differ vastly in their size and productivity (Bernard, Jensen, Redding and Schott 2007). A firm at the 90th percentile of the productivity distribution produces almost twice as much output with the same inputs as a firm at the 10th percentile of the productivity distribution (Syverson 2011). This empirically observed heterogeneity has become a core element of recent theoretical and empirical research in many sub-disciplines of economics, such as the international trade literature (based on the seminal theoretical contribution by Melitz 2003). Clearly, the heterogeneity of firms is also relevant to the proper and well-targeted design of international corporate tax policy. Nevertheless, the existing theoretical literature on international corporate taxation has largely been confined to settings where all firms are identical. In this contribution we report on the still relatively small strand of theoretical research that incorporates firm heterogeneity into models of tax policy towards mobile, multinational firms. The issues addressed by this strand of research are both positive and normative. The positive questions are whether firm heterogeneity can help to explain the tax reforms that we have observed in recent decades, and whether it can contribute to our understanding of firms’ reactions to tax policy. From a normative perspective, firm heterogeneity raises the question of whether firms with different levels of productivity should be taxed differently under an optimized corporate tax scheme, and what this differentiation should look like.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"13 1","pages":"57-62"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71099634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A new characterization of provably recursive functions of first-order arithmetic is described. Its main feature is using only terms consisting of 0, the successor S and variables in the quantifier rules, namely, universal elimination and existential introduction.
{"title":"Provably Total Functions of Arithmetic with Basic Terms","authors":"E. Makarov","doi":"10.4204/EPTCS.75.3","DOIUrl":"https://doi.org/10.4204/EPTCS.75.3","url":null,"abstract":"A new characterization of provably recursive functions of first-order arithmetic is described. Its main feature is using only terms consisting of 0, the successor S and variables in the quantifier rules, namely, universal elimination and existential introduction.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"28 1","pages":"28-32"},"PeriodicalIF":0.0,"publicationDate":"2012-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87070569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We propose a framework for reasoning about programs that manipulate coinductive data as well as inductive data. Our approach is based on using equational programs, which support a seamless combination of computation and reasoning, and using productivity (fairness) as the fundamental assertion, rather than bi-simulation. The latter is expressible in terms of the former. As an application to this framework, we give an implicit characterization of corecurrence: a function is definable using corecurrence iff its productivity is provable using coinduction for formulas in which data-predicates do not occur negatively. This is an analog, albeit in weaker form, of a characterization of recurrence (i.e. primitive recursion) in [Leivant, Unipolar induction, TCS 318, 2004].
{"title":"Implicit complexity for coinductive data: a characterization of corecurrence","authors":"D. Leivant, Ramyaa Ramyaa","doi":"10.4204/EPTCS.75.1","DOIUrl":"https://doi.org/10.4204/EPTCS.75.1","url":null,"abstract":"We propose a framework for reasoning about programs that manipulate coinductive data as well as inductive data. Our approach is based on using equational programs, which support a seamless combination of computation and reasoning, and using productivity (fairness) as the fundamental assertion, rather than bi-simulation. The latter is expressible in terms of the former. As an application to this framework, we give an implicit characterization of corecurrence: a function is definable using corecurrence iff its productivity is provable using coinduction for formulas in which data-predicates do not occur negatively. This is an analog, albeit in weaker form, of a characterization of recurrence (i.e. primitive recursion) in [Leivant, Unipolar induction, TCS 318, 2004].","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"47 1","pages":"1-14"},"PeriodicalIF":0.0,"publicationDate":"2012-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77357042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We present a polymorphic type system for lambda calculus ensuring that well-typed programs can be executed in polynomial space: dual light affine logic with booleans (DLALB). To build DLALB we start from DLAL (which has a simple type language with a linear and an intuitionistic type arrow, as well as one modality) which characterizes FPTIME functions. In order to extend its expressiveness we add two boolean constants and a conditional constructor in the same way as with the system STAB. We show that the value of a well-typed term can be computed by an alternating machine in polynomial time, thus such a term represents a program of PSPACE (given that PSPACE = APTIME). We also prove that all polynomial space decision functions can be represented in DLALB. Therefore DLALB characterizes PSPACE predicates.
{"title":"A type system for PSPACE derived from light linear logic","authors":"Lucien Capedevielle","doi":"10.4204/EPTCS.75.4","DOIUrl":"https://doi.org/10.4204/EPTCS.75.4","url":null,"abstract":"We present a polymorphic type system for lambda calculus ensuring that well-typed programs can be executed in polynomial space: dual light affine logic with booleans (DLALB). \u0000To build DLALB we start from DLAL (which has a simple type language with a linear and an intuitionistic type arrow, as well as one modality) which characterizes FPTIME functions. In order to extend its expressiveness we add two boolean constants and a conditional constructor in the same way as with the system STAB. \u0000We show that the value of a well-typed term can be computed by an alternating machine in polynomial time, thus such a term represents a program of PSPACE (given that PSPACE = APTIME). \u0000We also prove that all polynomial space decision functions can be represented in DLALB. \u0000Therefore DLALB characterizes PSPACE predicates.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"41 1","pages":"33-46"},"PeriodicalIF":0.0,"publicationDate":"2012-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84619650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Using a proofs-as-programs correspondence, Terui was able to compare two models of parallel computation: Boolean circuits and proof nets for multiplicative linear logic. Mogbil et. al. gave a logspace translation allowing us to compare their computational power as uniform complexity classes. This paper presents a novel translation in AC0 and focuses on a simpler restricted notion of uniform Boolean proof nets. We can then encode constant-depth circuits and compare complexity classes below logspace, which were out of reach with the previous translations.
{"title":"Sublogarithmic uniform Boolean proof nets","authors":"Clément Aubert","doi":"10.4204/EPTCS.75.2","DOIUrl":"https://doi.org/10.4204/EPTCS.75.2","url":null,"abstract":"Using a proofs-as-programs correspondence, Terui was able to compare two models of parallel computation: Boolean circuits and proof nets for multiplicative linear logic. Mogbil et. al. gave a logspace translation allowing us to compare their computational power as uniform complexity classes. This paper presents a novel translation in AC0 and focuses on a simpler restricted notion of uniform Boolean proof nets. We can then encode constant-depth circuits and compare complexity classes below logspace, which were out of reach with the previous translations.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"25 1","pages":"15-27"},"PeriodicalIF":0.0,"publicationDate":"2011-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82385872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Leivant's ramified recurrence is one of the earliest examples of an implicit characterization of the polytime functions as a subalgebra of the primitive recursive functions. Leivant's result, however, is originally stated and proved only for word algebras, i.e. free algebras whose constructors take at most one argument. This paper presents an extension of these results to ramified functions on any free algebras, provided the underlying terms are represented as graphs rather than trees, so that sharing of identical subterms can be exploited.
{"title":"General Ramified Recurrence is Sound for Polynomial Time","authors":"Ugo Dal Lago, S. Martini, M. Zorzi","doi":"10.4204/EPTCS.23.4","DOIUrl":"https://doi.org/10.4204/EPTCS.23.4","url":null,"abstract":"Leivant's ramified recurrence is one of the earliest examples of an implicit characterization of the polytime functions as a subalgebra of the primitive recursive functions. Leivant's result, however, is originally stated and proved only for word algebras, i.e. free algebras whose constructors take at most one argument. This paper presents an extension of these results to ramified functions on any free algebras, provided the underlying terms are represented as graphs rather than trees, so that sharing of identical subterms can be exploited.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"31 1","pages":"47-62"},"PeriodicalIF":0.0,"publicationDate":"2010-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88151842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We embed Safe Recursion on Notation (SRN) into Light Affine Logic by Levels ( LALL), derived from the logic ML 4 . LALL is an intuitionistic deductive system, with a polynomial ti me cut elimination strategy. The embedding allows to represent every term t of SRN as a family of nets hdte l il2N in LALL. Every net dte l in the family simulates t on arguments whose bit length is bounded by the integer l. The embedding is based on two crucial features. One is the recursive type in LALL that encodes Scott binary numerals, i.e. Scott words, as nets. Scott words represent the arguments of t in place of the more standard Church binary numerals. Also, the embedding exploits the “fuzzy” borders of paragraph boxes that LALL inherits from ML 4 to “freely” duplicate the arguments, especially the safe ones, of t. Finally, the type of dte l depends on the number of composition and recursion schemes used to define t, namely the structural complexity of t. Moreover, the size of dte l is a polynomial in l, whose degree depends on the structural complexity of t. So, this work makes closer both the predicative recursive theoretic principle s SRN relies on, and the proof theoretic one, called stratification, at the base of Light Linear Logic.
{"title":"Safe Recursion on Notation into a Light Logic by Levels","authors":"Luca Roversi, Luca Vercelli","doi":"10.4204/EPTCS.23.5","DOIUrl":"https://doi.org/10.4204/EPTCS.23.5","url":null,"abstract":"We embed Safe Recursion on Notation (SRN) into Light Affine Logic by Levels ( LALL), derived from the logic ML 4 . LALL is an intuitionistic deductive system, with a polynomial ti me cut elimination strategy. The embedding allows to represent every term t of SRN as a family of nets hdte l il2N in LALL. Every net dte l in the family simulates t on arguments whose bit length is bounded by the integer l. The embedding is based on two crucial features. One is the recursive type in LALL that encodes Scott binary numerals, i.e. Scott words, as nets. Scott words represent the arguments of t in place of the more standard Church binary numerals. Also, the embedding exploits the “fuzzy” borders of paragraph boxes that LALL inherits from ML 4 to “freely” duplicate the arguments, especially the safe ones, of t. Finally, the type of dte l depends on the number of composition and recursion schemes used to define t, namely the structural complexity of t. Moreover, the size of dte l is a polynomial in l, whose degree depends on the structural complexity of t. So, this work makes closer both the predicative recursive theoretic principle s SRN relies on, and the proof theoretic one, called stratification, at the base of Light Linear Logic.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"82 1","pages":"63-77"},"PeriodicalIF":0.0,"publicationDate":"2010-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75957397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We introduce a variant of linear logic with second order quantifiers and type fixpoints, both restricted to purely linear formulas. The Church encodings of binary words are typed by a standard non-linear type ‘Church,’ while the Scott encodings (purely linear rep resentations of words) are by a linear type ‘Scott.’ We give a characterization of polynomial time func tions, which is derived from (Leivant and Marion 93): a function is computable in polynomial time if and only if it can be represented by a term of type Church ) Scott. To prove soundness, we employ a resource sensitive realizability technique developed by Hofmann and Dal Lago.
我们引入了线性逻辑的一种变体，它具有二阶量词和类型不动点，它们都被限制在纯线性公式中。二进制单词的Church编码由标准的非线性类型“Church”输入，而Scott编码(单词的纯线性表示)则由线性类型“Scott”输入。我们给出了多项式时间函数的一个特征，这是由(Leivant and Marion 93)导出的:一个函数在多项式时间内是可计算的，当且仅当它可以由Church) Scott类型的项表示。为了证明其可行性，我们采用了Hofmann和Dal Lago开发的资源敏感可变现技术。
{"title":"Church => Scott = Ptime: an application of resource sensitive realizability","authors":"Aloïs Brunel, K. Terui","doi":"10.4204/EPTCS.23.3","DOIUrl":"https://doi.org/10.4204/EPTCS.23.3","url":null,"abstract":"We introduce a variant of linear logic with second order quantifiers and type fixpoints, both restricted to purely linear formulas. The Church encodings of binary words are typed by a standard non-linear type ‘Church,’ while the Scott encodings (purely linear rep resentations of words) are by a linear type ‘Scott.’ We give a characterization of polynomial time func tions, which is derived from (Leivant and Marion 93): a function is computable in polynomial time if and only if it can be represented by a term of type Church ) Scott. To prove soundness, we employ a resource sensitive realizability technique developed by Hofmann and Dal Lago.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"19 1","pages":"31-46"},"PeriodicalIF":0.0,"publicationDate":"2010-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72783151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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