This paper introduces an index of tax optimality that measures the distance of some current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one and, thereby, the degree of efficiency of a tax system. We call this number the Tax Optimality Index....

design and optimization of a single crystalline silicon (c-si) solar cell is performed to achieve the maximum light conversion efficiency. various parameters such as doping concentration and thicknesses, and geometrical dimension of surface pyramids are studied. the inverted surface pyramid is used to increase the efficiency of the solar cell, and engineered oxide layer is used as the passivati...

human development index (hdi) is a composite indicator that can show the impact of economic strategies on human life standards. the index is calculated by three main factors of income, education and health. this research studies the status of hdi across the iranian provinces, its changes over time and the efficiency of provinces in using resources.the data for 2001 and 2009 was obtained from th...

If one applies the Hill, Pickands or Dekkers-Einmahl-de Haan estimators of the tail index of a distribution to data which are rounded off one often observes that these estimators oscillate strongly as a function of the number k of order statistics involved. We study this phenomenon in the case of a Pareto distribution. We provide formulas for the expected value and variance of the Hill estimato...

in this study, based on the optimal free derivative without memory methods proposed by cordero et al. [a. cordero, j.l. hueso, e. martinez, j.r. torregrosa, generating optimal derivative free iterative methods for nonlinear equations by using polynomial interpolation, mathematical and computer modeling. 57 (2013) 1950-1956], we develop two new iterative with memory methods for solving a nonline...