This paper derives optimal income tax formulas using compensated and uncompensated elasticities of earnings with respect to tax rates. A simple formula for the high income optimal tax rate is obtained as a function of these elasticities and the thickness of the top tail of the income distribution. In the general non-linear income tax problem, this method using elasticities shows precisely how t...

considering the importance of adequate roughness coefficient estimation in river engineering studies, evaluation of image processing technique in estimating manning’s roughness coefficient in the surface layer of riverbeds carried out in this study. the mentioned approach evaluation conducted by implementing of sieving analysis and digital image processing methods simultaneously for a 7.5km rea...

A backbone of a propositional CNF formula is a variable whose truth value is the same in every truth assignment that satisfies the formula. The notion of backbones for CNF formulas has been studied in various contexts. In this paper, we introduce local variants of backbones, and study the computational complexity of detecting them. In particular, we consider k-backbones, which are backbones for...

Evaporation, as a major component of the hydrologic cycle, plays a key role in water resources development and management in arid and semi-arid climatic regions. Although there are empirical formulas available, their performances are not all satisfactory due to the complicated nature of the evaporation process and the data availability. This paper explores evaporation estimation methods based o...

Techniques for predicting the availability of CPU resources associated with the execution of multiple concurrent Java threads on a multi-core architecture are introduced. Prediction of CPU availability is important in the context of making thread assignment and scheduling decisions. Theoretically derived upper and lower bound formulas for estimating CPU availability are introduced. Input parame...

In this paper, empirical relations for the evaluation of both the resonant frequency fr and the quality factor Q for the dominant TM010 mode of a circular substrate integrated waveguide (SIW) cavity resonator are proposed and validated. These formulas are based on well established analytical expressions valid for the case of circular metallic cavity resonator, in which an equivalent radius Req ...

What is the optimal amount of redistributive taxation and social insurance? A recent literature in public economics has come closer to providing quantitative answers to this central policy question. This literature has derived “sufficient statistic” formulas that map elasticities estimated in the modern program evaluation literature into predictions about optimal policies (e.g., Peter A. Diamon...

Empirical scoring is the most common ranking method in automated reasoning systems competitions. Statistical testing can be used to validate the results of scoring, since the null hypothesis of equal performances is tested against the alternative hypothesis of signi cant di erence in performances using a precise mathematical formulation. This paper evaluates the merits of statistical testing as...

Realistic prediction of concrete shrinkage and creep requires the calculation of the distributions of relative humidity at various times. Although the distributions of the relative humidity can be computed by numerical methods from the differential equation for diffusion, simple prediction formulas can facilitate structural analysis. The purpose of this paper is to present a simple formula for ...