04845oam 22012374 450 991016292630332120250426110924.09781475569810147556981597814755698891475569882(CKB)3710000001045041(MiAaPQ)EBC4800287(IMF)WPIEA2017004WPIEA2017004(EXLCZ)99371000000104504120020129d2017 uf 0engurcnu||||||||rdacontentrdamediardacarrierHow Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel /Paolo Dudine, João Tovar JallesWashington, D.C. :International Monetary Fund,2017.1 online resource (34 pages) illustrations (some color), graphs, tablesIMF Working Papers9781475569797 1475569793 Includes bibliographical references.In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980–2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that: i) for advanced economies both long-run and short-run buoyancies are not different from one; ii) long run tax buoyancy exceeds one in the case of CIT for advanced economies, PIT and SSC in emerging markets, and TGS for low income countries, iii) in advanced countries (emerging market economies) CIT (CIT and TGS) buoyancy is larger during contractions than during times of economic expansions; iv) both trade openness and human capital increase buoyancy while inflation and output volatility decrease it.IMF Working Papers; Working Paper ;No. 2017/004Tax revenue estimatingFinance: GeneralimfInflationimfPersonal Finance -TaxationimfPublic FinanceimfCorporate TaxationimfFiscal PolicyimfEfficiencyimfOptimal TaxationimfTaxation and Subsidies: OtherimfForecasts of Budgets, Deficits, and DebtimfTaxation, Subsidies, and Revenue: GeneralimfBusiness Taxes and SubsidiesimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPrice LevelimfDeflationimfGeneral Financial Markets: General (includes Measurement and Data)imfPublic finance & taxationimfCorporate & business taximfMacroeconomicsimfFinanceimfRevenue administrationimfCorporate income taximfPersonal income taximfEmerging and frontier financial marketsimfTaxesimfPricesimfFinancial marketsimfRevenueimfCorporationsimfTaxationimfIncome taximfFinancial services industryimfUnited StatesimfTax revenue estimating.Finance: GeneralInflationPersonal Finance -TaxationPublic FinanceCorporate TaxationFiscal PolicyEfficiencyOptimal TaxationTaxation and Subsidies: OtherForecasts of Budgets, Deficits, and DebtTaxation, Subsidies, and Revenue: GeneralBusiness Taxes and SubsidiesPersonal Income and Other Nonbusiness Taxes and SubsidiesPrice LevelDeflationGeneral Financial Markets: General (includes Measurement and Data)Public finance & taxationCorporate & business taxMacroeconomicsFinanceRevenue administrationCorporate income taxPersonal income taxEmerging and frontier financial marketsTaxesPricesFinancial marketsRevenueCorporationsTaxationIncome taxFinancial services industry336.200112Dudine Paolo1451146Jalles João Tovar1378689DcWaIMFBOOK9910162926303321How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel3651077UNINA07979nam 2202329z- 450 991055747460332120210501(CKB)5400000000043052(oapen)https://directory.doabooks.org/handle/20.500.12854/68667(oapen)doab68667(EXLCZ)99540000000004305220202105d2020 |y 0engurmn|---annantxtrdacontentcrdamediacrrdacarrierFatigue and Fracture of Non-metallic Materials and StructuresBasel, SwitzerlandMDPI - Multidisciplinary Digital Publishing Institute20201 online resource (586 p.)3-03928-778-8 3-03928-779-6 The mechanics of fracture and fatigue have produced a huge body of research work in relation to applications to metal materials and structures. However, a variety of non-metallic materials (e.g., concrete and cementitious composites, rocks, glass, ceramics, bituminous mixtures, composites, polymers, rubber and soft matter, bones and biological materials, and advanced and multifunctional materials) have received relatively less attention, despite their attractiveness for a large spectrum of applications related to the components and structures of diverse engineering branches, applied sciences and architecture, and to the load-carrying systems of biological organisms. This book covers the broad topic of structural integrity of non-metallic materials, considering the modelling, assessment, and reliability of structural elements of any scale. Original contributions from engineers, mechanical materials scientists, computer scientists, physicists, chemists, and mathematicians are presented, applying both experimental and theoretical approaches.History of engineering and technologybicsscABAQUS FEAAdvanced materials.aeroelastic simulationassessmentblast furnace slagblow-off impulseboundary effectbridge decksbridge evaluationcarbon fiber-reinforced polymers-CFRPcarbon-containing refractoriesCeramicsCFRPchemical groutingcivil engineeringcohesive zone modelCohesive Zone Model (CZM)composite reinforced panelCompositescompressive membrane actioncompressive modulus of elasticitycompressive strengthcompressive stressconcreteConcreteconcrete bridgesconcrete crackingcrack patternscrack propagationcritical stress intensity factordamage modeldata assimilationdefect tolerancedeformationdelaminationdiamond compositedigital image correlationdiscrete elementdiscrete element methoddistribution of strain energyelastic interfaceelectric-thermal couplingembedmentenergy evolutionenergy release rateenhanced PG-NEMEthylene-propylene diene monomer rubber EPDMfailure probabilityfatigueFatiguefatigue assessmentfatigue lifefatigue loadfatigue loadingfiber-reinforced composite laminatefibre-reinforced high performance concretefinenessfinite element analysisFinite Element Analysis (FEA)flexural testflowing waterfly ashfour-point bending beam fatigue testfracturefracture energyFracture mechanicsfracture mechanismfracture parametersfracture toughnessfracture widthfracturesfunctionally graded material (FGM)goaf consolidationgrommethigh performance concretehigh-temperature wedge splitting testimpact and quasi-static loadingindicesinter-laminar damageintra-laminar damagejoint roughness coefficientjointed rocklightning strikelive loadsLow Velocity Impactsmaterial failure characteristicsmaximum compressive strainmechanical propertiesmesostructuremetallic glassesmineral grain shapeminingmixed-mode fracturemode-II microcracksmodified asphalt mixturemodified interaction integralmulti-directional laminatemulti-scale simulationn/aneutral axisnondestructive testingnotch bluntingnumerical analysisnumerical simulationoptimization of shape designoverlay testerparticle flow codeparticle sizephysical modelling testphysical propertiespitch regulationpolymersPolymerspressure-tension apparatusprestressed concreteproppant packpseudo-cracking methodpunching shearRC beamsRC strengthening (in bending and shear)red sandstonereducing conditionreinforced concrete beamreliabilityreliability of rocksretrofittingroad bridge decksRockrock cutting picksrock fracturerock mechanical propertyrock mechanicsrock structurerock-like materialsandstonescale modelself-healingshale rockshear bandssize effectsmall wind turbinesoft materialsSoft matterstagnant waterstall regulationstrain energystrain ratestrain rate tensorstrain-softeningstrata structural behaviorstress concentratorsstress intensity factor (SIF)Structural integritysuccessive strain gaugetensile strengthtensiontension weakeningthermodynamicstriaxial compression testtwo-point trapezoidal beam fatigue testultrasonic pulse velocityuniaxial compression simulationuniaxial tension loadingvelocity fieldVUMATwater plugging rateHistory of engineering and technologySpagnoli Andreaedt1324201Spagnoli AndreaothBOOK9910557474603321Fatigue and Fracture of Non-metallic Materials and Structures3036033UNINA