Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent report of the President's Advisory Panel on Federal Tax Reform recommended not one but two divergent policy directions. In Fundamental Tax Reform, top experts in tax policy discuss a wide range of issues raised by the prospect of significant tax reform, identifying the most critical questions and considering whether the (...) answers are known, unknown--or unknowable. The debates over tax reform usually concern the advantages and disadvantages of income-based taxation as opposed to any of the several alternative forms of consumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, and political feasibility of these options. Other chapters consider the effect of tax reform on businesses, especially their investment behavior, and include a discussion of possible problems in any transition to a consumption-based tax; international taxation issues arising in an era of globalization; and individual behavioral response to tax reform, including a view of the topic from the perspective of the relatively new field of behavioral economics. ContributorsRosanne Altshuler, Alan J. Auerbach, John W. Diamond, Harry Grubert, Arnold C. Harberger, Kevin A. Hassett, Thomas J. Kniesner, Laurence J. Kotlikoff, Edward J. McCaffery, Kathryn Newmark, David Rapson, Daniel Shaviro, Joel Slemrod, James P. Ziliak, George R. ZodrowDiscussants James Alm, Henry J. Aaron, Charles L. Ballard, Leonard E. Burman, Robert S. Chirinko, Robert D. Dietz, Malcolm Gillis, Roger H. Gordon, Jane G. Gravelle, Timothy S. Gunning, James M. Poterba, Thomas S. Neubig, Alan Viard, George Yin John W. Diamond is Edward and Hermena Kelly Fellow in Tax Policy and Adjunct Professor of Economics at the Baker Institute for Public Policy, Rice University. George R. Zodrow is Professor of Economics and Rice Scholar at the Baker Institute and International Research Fellow at the Centre for Business Taxation, Oxford University. (shrink)

Let |$\textbf{A}$| be a |$BCK$|-algebra and |$f:A^{k}\rightarrow A$| a function. The main goal of this article is to give a necessary and sufficient condition for |$f$| to be compatible with respect to every relative congruence of |$\textbf{A}$|⁠. We extend this result in some related algebras, as e.g. in pocrims.

First published in 2002. Routledge is an imprint of Taylor & Francis, an informa company.

An increasingly number of patients in Western civilizations suffer from weak authenticity structure which is characterized by a lack of self-realization, autonomy, character strength, stereotype behavior, inability to use (internal) dialogue in order to learn about oneself and defining oneself as a individual, and so on. In this paper a theoretical model of fragile authenticity structure and some suggestions to regain a more authentic attitude are presented.

Abstract.Growing interest in the origin of life, the physical foundations of biological theory, and the evolution of animal social systems has led to increasing efforts to understand the processes by which elements or living systems at one level of organizational complexity combine to form stable systems of higher order. J. Bronowski saw the need to extend or reformulate evolutionary theory to deal with the hierarchy problem and to account for the evolution of systems of “stratified stability.” The hierarchy problem has (...) become a matter of great interest also in nonequilibrium thermodynamic theory.An effort is made here to develop an abstract, phenomenological model, based on the laws of thermodynamics, to account for the origin and hierarchical evolution of living systems. It is argued that the principle of minimum entropy production, developed by I. Prigogine, applies generally to all thermodynamic systems and processes and is implicit in an extended and more complete formulation of the second law of thermodynamics. From this are derived a thermodynamic criterion and a principle of thermodynamic selection governing the formation of stable systems of “elements” of various levels of organization. Thermodynamic selection gives rise to the creation of “elements” having increasingly “open” characteristic structures which may combine spontaneously to form “social” or crystalline systems capable of growing and reproducing themselves through processes of fissioning or budding. Such simple, self‐reproducing systems are capable of evolving by natural selection, which is seen to be a special case of the more general process of thermodynamic selection. The principle of natural selection, thus formulated, has the character of a fundamental physical law. Self‐reproducing systems with suitably open hereditary programs may combine to form stable social systems, which may grow and reproduce as a unit. In this way self‐reproducing systems of increasing hierarchical order, size, and organizational complexity may evolve through processes of thermodynamic (natural) selection. Some implications of this open‐ended model and opportunities for testing its empirical and theoretical utility are explored. (shrink)