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I. INTRODUCTION Many classic problems in public finance concern the breadth of the tax base, the scope for tax evasion, administrative and compliance costs, the behavioral responses of firms and [...], Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted to increase tax revenue collections and create a more neutral tax system. Although these reforms induced more remote vendors to remit taxes on a destination basis, the revenue gains were modest, consistent with most large online vendors remitting taxes prior to the reforms. Instead, following the recent large shock to online shopping from the COVID-19 pandemic, the shift to destination-based taxation has redistributed revenues between large and small local jurisdictions. Increased online shopping raises revenue growth in small jurisdictions while contracting revenues in large jurisdictions. But Wayfair is not the end of the story: technological changes that induce new consumption patterns promise new challenges for fiscal authorities. Critical challenges for the next decades include limiting administrative and compliance costs of enforcing taxes in a digital world, determining filing thresholds, dealing with online marketplaces and facilitators, and taxing the consumption of digital services from two-sided platforms. With respect to digital services, we discuss whether consumption taxes should be imposed on both monetized platforms and nonmonetized platforms, such as social media, and the mechanisms for doing so. Keywords: sales tax, e-commerce, online shopping, enforcement, compliance, South Dakota v. Wayfair, consumption tax, digital services, platforms JEL Codes: H2, H7, K3, L8, R5

We present results from x-ray imaging of high-aspect-ratio magnetic reconnection experiments driven at the National Ignition Facility. Two parallel, self-magnetized, elongated laser-driven plumes are produced by tiling 40 laser beams. A magnetic reconnection layer is formed by the collision of the plumes. A gated x-ray framing pinhole camera with micro-channel plate detector produces multiple images through various filters of the formation and evolution of both the plumes and current sheet. As the diagnostic integrates plasma self-emission along the line of sight, two-dimensional electron temperature maps ⟨ T e ⟩ Y are constructed by taking the ratio of intensity of these images obtained with different filters. The plumes have a characteristic temperature ⟨ T e ⟩ Y = 240 ± 20 eV at 2 ns after the initial laser irradiation and exhibit a slow cooling up to 4 ns. The reconnection layer forms at 3 ns with a temperature ⟨ T e ⟩ Y = 280 ± 50 eV as the result of the collision of the plumes. The error bars of the plumes and current sheet temperatures separate at 4 ns, showing the heating of the current sheet from colder inflows. Using a semi-analytical model, we survey various heating mechanisms in the current sheet. We find that reconnection energy conversion would dominate at low density ( n e ≲ 7 × 10 18 cm−3) and electron-ion collisional drag at high-density (≳ 10 19 cm−3). [ABSTRACT FROM AUTHOR]

INTRODUCTION AND HISTORY I have taught or co-taught sabermetrics in the mathematics department at the United States Military Academy several times. We covered all the metrics but what always interested [...]

I. INTRODUCTION Autonomous vehicles (AVs) will transform transportation and mobility around the world by enhancing accessibility and safety and ultimately reducing congestion and costs. Several forward-looking papers anticipate the impact [...], States primarily link transportation tax revenues to fossil fuels and number of vehicles and drivers. Transition to autonomous vehicles (AV) is likely to significantly erode each of these tax bases. Simulations for six states suggest they could lose between 2 and 9.2 percent of total tax revenues and 60 percent or more of transportation tax revenues once AVs are fully adopted. States have the opportunity to tax mobility more broadly before the population transitions to AVs. Reform options include imposing the sales tax on all mobility services, levying a VMT tax, or imposing congestion charges. Keywords: state taxes, transportation taxes, autonomous vehicles ML Codes: H&, H2