Is Hume attempting to introduce a new, pragmatic conception of a contradiction in his Treatise?

Hume’s Treatise, with its celebrated bundle theory of the self, is a significant contribution to the embryonic Newtonian experimental philosophy of the enlightenment. But the theory is inadequate as it stands, as the appendix to the Treatise makes clear. For this account of the self, apparently, rests on contradictory principles — propositions, fortunately, that can be reconciled, according to Hume. My paper is a critical exploration of Hume’s argument for this intriguing suggestion

Effective Burden of Business Taxation and Tax Eff ort of Local Governments

This paper explores to what extent governments consider the effective tax burden of their tax policies. More specifically, the paper asks whether governments set higher statutory tax rates, if the effective tax burden on business is reduced. To address this question, the paper exploits an odd institution in the German federal income tax code, which substantially changed the effective tax burden of the local business tax. A federal tax reform enacted in 2008 made a large part of the business tax deductible from the federal income tax. This paper provides evidence that this implicit subsidy has drastic effects on local tax effort. The empirical analysis exploits the fact the reform has created a quasi-experiment, as the tax burden is treated only below a certain threshold, thus creating a kink point in the public budget constraint. By now, more than 10% of German municipalities have set local tax rates identical to this threshold level, causing excess bunching within the tax rate distribution of more than 10,000 local governments. Using this phenomenon, I will be able to estimate the elasticity of the tax base

Towards a Precise Semantics for Object-Oriented Modeling Techniques

In this paper we present a possible way how a precise semantics of object oriented modeling techniques can be achieved and what the possible benefits are .We outline the main modeling techniques used in the SysLab project sketch how a precise semantics can be given and how this semantics can be used during the development process.Comment: 6 pages, 0 figure

A Continuation Multilevel Monte Carlo algorithm

We propose a novel Continuation Multi Level Monte Carlo (CMLMC) algorithm for weak approximation of stochastic models. The CMLMC algorithm solves the given approximation problem for a sequence of decreasing tolerances, ending when the required error tolerance is satisfied. CMLMC assumes discretization hierarchies that are defined a priori for each level and are geometrically refined across levels. The actual choice of computational work across levels is based on parametric models for the average cost per sample and the corresponding weak and strong errors. These parameters are calibrated using Bayesian estimation, taking particular notice of the deepest levels of the discretization hierarchy, where only few realizations are available to produce the estimates. The resulting CMLMC estimator exhibits a non-trivial splitting between bias and statistical contributions. We also show the asymptotic normality of the statistical error in the MLMC estimator and justify in this way our error estimate that allows prescribing both required accuracy and confidence in the final result. Numerical results substantiate the above results and illustrate the corresponding computational savings in examples that are described in terms of differential equations either driven by random measures or with random coefficients

Your Employees and Cancer – Working Together

This brochure on employees with cancer and the Americans with Disabilities Act (ADA) is one of a series on human resources practices and workplace accommodations for persons with disabilities edited by Susanne M. Bruyère, Ph.D., CRC, SPHR, Director, Program on Employment and Disability, School of Industrial and Labor Relations – Extension Division, Cornell University. Cornell University was funded in the early 1990’s by the U.S. Department of Education National Institute on Disability and Rehabilitation Research as a National Materials Development Project on the employment provisions (Title I) of the ADA (Grant #H133D10155). These updates, and the development of new brochures, have been funded by Cornell’s Program on Employment and Disability, the Pacific Disability and Business Technical Assistance Center, and other supporters

Economic integration and interdependence of tax policy

This paper provides empirical evidence for interdependence of jurisdictions' tax policies. We study tax policy interdependence between municipalities in the economically integrated European Metropolitan Area Frankfurt/Rhein-Main, that spreads across two German states, Hesse, and Rhineland-Palatinate. For empirical identification, we exploit two reforms in the Hessian local fiscal equalization scheme in the 1990s that induced quasi-experimental variation in Hessian metropolitan municipalities' business tax rates. In response to the Hessian metropolitan municipalities' tax rate increase, Rhineland-Palatine metropolitan municipalities increase their local business tax rates more moderately as compared to a matched control group of Rhineland-Palatine non-metropolitan municipalities. We argue that primarily tax competition considerations drive the results, as the average tax-rate differential between metropolitan municipalities in Rhineland-Palatinate and Hesse stays stable during the analysis period. We conclude that an arguably strong economic integration of municipalities seems a key determinant for the interdependence of their tax policies

Can the self be a brain?

Philosophical materialists suggest that a person can be identified with their brain. My paper is a critical investigation of this provocative thesis and an analysis of some of the prominent arguments to support this view. My overall argument is that there is more to this issue than some philosophers appear to acknowledge