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Essentially, tax evasion is a gamble taken by private agents and limited 'public-sector.' It is difficult to get accurate information about the extent of underground economy activities in the goods and labour market, since individuals engaged in those activities wish not to be identified. This study explores the relationship between economic growth, tax rate, debt, consumer price index and tax revenue. It does so while parting from traditional methodology, instead adopting SUR-OLS method and Threshold approach for estimating the response of economic growth on total tax revenue, direct tax revenue and indirect tax revenue in Taiwan from 1991- 2020. This paper further discusses the response of total tax, direct tax and indirect tax to fluctuations in tax rate. We show that with a tax rate between 12.59% and 13%, increase in income leads to decrease, not increase, in direct tax revenue, resulting in serious tax base erosion. That is, the relationship between GDP and TTR presents a N-shaped relationship. However, this relationship does not exist between indirect tax tax rate threshold. On the other hand, with increase in GDP, indirect tax revenue increases also. Keywords: Threshold model, underground economy, inflection point, tax base erosion ratio JEL Classification: D43, D69, E41, H26, L13, Introduction The undeclared economy (UE) can be measured both directly and indirectly. Indirect methods are based on the comparison of macro-economic aggregates (such as national accounts, cash transactions). However, indirect [...]

Many studies of regional unemployment have found a significant neighborhood and spillover effect across regions within a country, but few papers have focused on how these factors relate to the Chinese regional labor market. In this paper we analyze the Chinese labor market and find that, besides the macro-environment and spatial effects that are commonly observed in the literature, regional institutional variables have had a significant impact on Chinese unemployment. As such, neighborhood and spillover effects are described in terms of their effect on Chinese regional unemployment. Key Words: Spatial effect; Neighborhood effect; Chinese unemployment; Chinese regional institutional variables; Chinese regional imbalance., Introduction Studies on regional unemployment are becoming increasingly important since the regional unemployment situation may vary considerably in different parts of a country and the interaction of the regional unemployment [...]

The article titled "[Retracted] Long non-coding RNA Igf2as controls hepatocellular carcinoma progression through the ERK/MAPK signaling pathway" published in Oncology Letters in 2017 has been retracted due to concerns raised by a reader. The data presented in the article, including flow cytometric data, images, and assay results, had already been published by different authors in different research institutes or submitted for publication in another journal. The authors did not provide an explanation for these concerns, leading to the retraction of the paper. [Extracted from the article]

Background: Melanocytic nevi (MN) can be classified into three subtypes according to the depth of the nests of nevus cells which is important for management. High‐frequency ultrasound (HF‐US) can clearly reveal the lesion size, contour, depth, and internal structures. However, the HF‐US studies of MN according to subtypes are limited. We aimed to describe the HF‐US features of MN and explore its value in accurate classification. Materials and methods: This retrospective study was conducted from January 2018 to November 2019. Eighty‐five patients with MN were included and examined by 50 and 20 MHz HF‐US. The HF‐US features were recorded including morphological flatness, depth, shape, boundary, internal echogenicity, hyperechoic spots, lateral acoustic shadow, posterior echoic patterns, mushroom signs, and straw‐hat signs. Each image was evaluated by two physicians independently, and the consistency was tested. Results: Eleven lesions could not be detected by HF‐US. The rest 74 lesions underwent ultrasonic analysis. MN appeared as strip‐shaped or oval, hypoechoic areas localized in the epidermis and dermis under ultrasonography. A strong consistency between HF‐US and dermoscopy of determining the lesion depth was achieved (κ = 0.935, p < 0.001). The hyperechoic spots were found in 57.6% intradermal nevi. The mushroom signs were seen in 34.8% intradermal nevi, and the straw‐hat signs were seen in all the compound nevi. Conclusion: MN can be correctly classified using HF‐US, and it had a strong correlation with dermoscopic and clinical classification. HF‐US could further reveal the internal morphological features of MN, which may support more precise classification and management. [ABSTRACT FROM AUTHOR]

Magnetic field sensor based on non-adiabatic tapered optical fiber (NATOF) surrounded with magnetic fluid (MF) has a potential to detect ultra-weak magnetic field. In order to improve the sensitivity of the magnetic field sensor, this paper investigated the effect of structure on sensitivity. The interference occurring between the modes in cladding and MF was analyzed to obtain the relationship between sensitivity and diameter of the tapered waist. Experiments were carried out to verify the proposed relationship. The experiments indicated when the diameter was larger than dispersion turning point ($8.75 ~\mu \text{m}$), the sensitivity of the sensor decreased with the diameter of the tapered waist. The largest sensitivity obtained in the experiment is 6.567 nm/mT under a weak magnetic flux density range from 0 mT to 5 mT. This result is instructive for the manufacture of sensors with specific sensitivity. [ABSTRACT FROM AUTHOR]