A common objection to “sin taxes”—corrective taxes on goods like cigarettes, alcohol, and sugary drinks, which are believed to be over-consumed—is that they fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a general optimal taxation framework. On the one hand, redistributive concerns amplify the corrective benef...

We compute an explicit upper bound for the regressive Ramsey numbers by a combinatorial argument, the corresponding function being of Ackermannian growth. For this, we look at the more general problem of bounding g(n,m), the least l such that any regressive function f : [m, l] → N admits a min-homogeneous set of size n. Analysis of this function also leads to the simplest known proof that the r...

Systemic sclerosis is a disease which usually progresses or reaches a plateau with persistence of symptoms and signs. Regression is extremely unusual. Four cases of established scleroderma are described in which regression is well documented. The significance of this observation and possible mechanisms of disease regression are discussed.

We are interested in supervised metric learning of Mahalanobis like distances. Existing approaches mainly focus on learning a new distance using similarity and dissimilarity constraints between examples. In this paper, instead of bringing closer examples of the same class and pushing far away examples of different classes we propose to move the examples with respect to virtual points. Hence, ea...

This paper investigates the applicability of User Interaction Diagrams (UIDs) as user scenarios for specifying requirements of software built by non-technical customers. User scenarios represent an alternative to representation of Acceptance Test-Driven Development (ATDD). Two methods for building user scenarios using UIDs were proposed: the progressive and the regressive methods. The progressi...

Indonesia's price index serves as a barometer for the nation's economic condition. One of Indonesia’s is Wholesale Price Index (WPI). WPI that tracks average change in wholesale prices over time. Time series analysis can be used forecasting because one time data. long memory, which condition data from different periods have high link despite being separated by large amount The Autoregressive Fr...

In this article, we first generalize the Conditional Auto-Regressive Expected Shortfall (CARES) model by introducing loss exceedances of all (other) listed companies in related to each firm, thus proposing CARES-X (where ‘X’, as usual, stands for eXtended case large-dimensional problems). Second, construct a regularized network US financial Least Absolute Shrinkage and Selection Operator estima...