- https://doi.org/10.1108/ajeb-05-2021-0055
Randomized tax deadlines can help economy
Translate Article 
PurposeWhile the main purpose of reporting – e.g. reporting for taxes – is to gauge the economic state of a company, the fact that reporting is done at pre-determined dates distorts the reporting results. For example, to create a larger impression of their productivity, companies fire temporary workers before the reporting date and re-hire then right away. The purpose of this study is to decide how to avoid such distortion.Design/methodology/approachThis study aims to come up with a solution which is applicable for all possible reasonable optimality criteria. Thus, a general formalism for describing and analyzing all such criteria is used.FindingsThis study shows that most distortion problems will disappear if the fixed pre-determined reporting dates are replaced with individualized random reporting dates. This study also shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.Research limitations/implicationsThis study shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.Practical implications It is found that the individualized random tax reporting dates would be beneficial for economy.Social implications It is found that the individualized random tax reporting dates would be beneficial for society as a whole.Originality/valueThis study proposes a new idea of replacing the fixed pre-determining reporting dates with randomized ones. On the informal level, this idea may have been proposed earlier, but what is completely new is our analysis of which randomization of reporting dates is the best for economy: it turns out that under all reasonable optimality criteria, uniform randomization works the best.
- Book Chapter
5 - 10.4324/9781003161875-30
- Sep 19, 2022
This chapter examines how the category of gig work highlights new forms of labour relations while also embodying the long-standing and dominant forms of labour relations in India and, more broadly, South Asia. Gig work, particularly crowdwork can provide a compelling and exciting pathway to alleviate the shortcomings of the Indian labour market. However, it argues, that absent clear interventions from the state to mitigate the precarious nature of gig work and strengthen the bargaining power of workers, the promise of gig work will remain unfulfilled. The chapter explores the emerging contestations around rights posed by gig workers and the ways in which gig worker organising can build on the long history of informal worker organising in India. In economies with high levels of informality, gig work poses the risk of institutionalising in the formal sector the insecurity of the informal sector.
- Research Article
- 8
- 10.2139/ssrn.940369
- Oct 26, 2006
- SSRN Electronic Journal
There are numerous debates on the need to increase flexibility through deregulation of employment protection. Many believe it is essential in generating employment but it is also believed to generate socially unacceptable flexible jobs. However, recent studies point to strict regulations on firing permanent workers as the cause of increase in the shares of temporary employment. In other words, stringent protective regulations are not only a source of rigidity, but also force employers to increase flexibility in the labour market through other means. This study explores this hypothesis by examining various aspects of employment protection legislation in concomitance with other competing factors, including structural changes and labour market institutional factors, to explain the cross-national variance of temporary employment across 19 OECD countries using quantitative data. The results show that high cost of firing workers on permanent contracts is the most important factor that explains the high shares of temporary employment. This implies that there are two different ways in which flexibility has been introduced. Either introducing flexibility throughout the labour market using relaxed regulations on firing regular workers, or securing the core workers with high firing cost for regular workers while allowing for flexibility through the use of temporary employment.
- Conference Article
- 5
- 10.1109/robot.1994.351180
- May 8, 1994
This paper deals with optimization of grasping with multi-fingered robot hands, under general constraints such as finger deformability, sliding conditions and object positioning tolerances. A general formalism describing hyperstatic grasping is presented. An optimization criterion based on the minimization of securing forces and torques is introduced. Results concerning numerical simulation of grasping with a three-fingered gripper are presented. >
- Research Article
- 10.1016/s1474-6670(17)47319-8
- Sep 1, 1994
- IFAC Proceedings Volumes
Optimization of grasping forces with finger deformability and joint parameter variation constraints
- Research Article
- 11
- 10.1016/j.dsp.2017.05.012
- Jun 13, 2017
- Digital Signal Processing
The wavelet transform-domain LMS adaptive filter employing dynamic selection of subband-coefficients
