The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statist...The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.展开更多
A circular thin plate is proposed for vibration attenuation,which is attached alternately by annular piezoelectric unimorphs with resonant shunt circuits.Two kinds of equal frequency resonant shunt circuits are design...A circular thin plate is proposed for vibration attenuation,which is attached alternately by annular piezoelectric unimorphs with resonant shunt circuits.Two kinds of equal frequency resonant shunt circuits are designed to achieve an integrated locally resonant（LR）band gap（BG） with a much smaller transmission factor：（1） the structure is arrayed periodically while the resonant shunt circuits are aperiodic;（2） the resonant shunt circuits are periodic while the structure is aperiodic.The transmission factor curve is calculated,which is validated by the finite element method.Dependences of the LR BG performance upon the geometric and electric parameters are also analyzed.展开更多
文摘The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.
基金Project supported by the National Natural Science Foundation of China(Nos.11272126,51435006,and 51421062)the Fundamental Research Funds for the Central Universities,HUST:2016JCTD114 and 2015TS121the Research Fund for the Doctoral Program of Higher Education of China(No.20110142120050)
文摘A circular thin plate is proposed for vibration attenuation,which is attached alternately by annular piezoelectric unimorphs with resonant shunt circuits.Two kinds of equal frequency resonant shunt circuits are designed to achieve an integrated locally resonant（LR）band gap（BG） with a much smaller transmission factor：（1） the structure is arrayed periodically while the resonant shunt circuits are aperiodic;（2） the resonant shunt circuits are periodic while the structure is aperiodic.The transmission factor curve is calculated,which is validated by the finite element method.Dependences of the LR BG performance upon the geometric and electric parameters are also analyzed.
