A common answer to the financial challenges of green transformation and the shortcomings of the current taxation system is the “double dividend approach”. Environmental taxes should either feed the public purse in o...A common answer to the financial challenges of green transformation and the shortcomings of the current taxation system is the “double dividend approach”. Environmental taxes should either feed the public purse in order to remove other distorting taxes, or directly contribute to financing green transformation. Germany adopted the former approach. However, this article argues, by using the example of Germany, that “good taxes” in terms of public finance should be neutral in terms of environmental protection and vice versa. Neutral taxation in terms of environmental impacts can be best achieved by applying the “Henry George principle”. Additionally, neutral taxation in terms of public finance is best achieved if the revenues from environmental taxes are redistributed to the citizens as an ecological basic income. Thus, distortive effects of environmental charges in terms of distribution and political decision-making might be removed. However, such a financial framework could be introduced step by step, starting with a tax shift.展开更多
In this paper,we investigate the charmed meson rare decay process D^(+)→π^(+)v■using an approach based on QCD sum rules.First,the pion twist-2,3 distribution amplitude(DA)moments<ξ_(2)^(n);|μand<ξ3;π(p,σ...In this paper,we investigate the charmed meson rare decay process D^(+)→π^(+)v■using an approach based on QCD sum rules.First,the pion twist-2,3 distribution amplitude(DA)moments<ξ_(2)^(n);|μand<ξ3;π(p,σ),n>|μ,are calculated up to the tenth and fourth orders,respectively,in the QCD sum rules according to the background field theory.After constructing the light-cone harmonic oscillator model for the pion twist-2,3 D As,we obtain their behaviors by matching the calculatedξ-moments.Then,the D→πtransition form factors(TFFs)are calculated using an approach based on QCD light-cone sum rules.The vector form factor at the large recoil region is f_(+)^(D)→^(π)(0)=0.627_(-0.080)^(+0.120).Using the rapidly converging simplified series expansion of z(q^(2),t),we present the TFFs and corresponding angular coefficients in the whole squared momentum transfer physical region.Based on nonstandard neutrino interactions,the■^(0)→π^(+)e■_(e)decay can be related to the■^(0)→π^(+)e■_(e)decay indirectly.Thus,we first describe the semileptonic decay process■^(0)→π^(+)e■_(e),differential decay widths,and branching fraction with B(■^(0)→π^(+)e■_(e))=0.308_(-0.066)^(+0.155)×10^(2).The■^(0)→π^(+)e■_(e)differential/total predictions for forward-backward asymmetry,q^(2)-differential flat terms,and lepton polarization asymmetry are also reported.The prediction for the D^(+)→π^(+)v■branching fraction isB(D^(+)→π^(+)v■)=1.85_(-0.46)+^(0.93)×10^(-8).展开更多
文摘A common answer to the financial challenges of green transformation and the shortcomings of the current taxation system is the “double dividend approach”. Environmental taxes should either feed the public purse in order to remove other distorting taxes, or directly contribute to financing green transformation. Germany adopted the former approach. However, this article argues, by using the example of Germany, that “good taxes” in terms of public finance should be neutral in terms of environmental protection and vice versa. Neutral taxation in terms of environmental impacts can be best achieved by applying the “Henry George principle”. Additionally, neutral taxation in terms of public finance is best achieved if the revenues from environmental taxes are redistributed to the citizens as an ecological basic income. Thus, distortive effects of environmental charges in terms of distribution and political decision-making might be removed. However, such a financial framework could be introduced step by step, starting with a tax shift.
基金Supported in part by the National Natural Science Foundation of China(12265010,12265009)the Project of Guizhou Provincial Department of Science and Technology(ZK[2021]024,ZK[2023]142)。
文摘In this paper,we investigate the charmed meson rare decay process D^(+)→π^(+)v■using an approach based on QCD sum rules.First,the pion twist-2,3 distribution amplitude(DA)moments<ξ_(2)^(n);|μand<ξ3;π(p,σ),n>|μ,are calculated up to the tenth and fourth orders,respectively,in the QCD sum rules according to the background field theory.After constructing the light-cone harmonic oscillator model for the pion twist-2,3 D As,we obtain their behaviors by matching the calculatedξ-moments.Then,the D→πtransition form factors(TFFs)are calculated using an approach based on QCD light-cone sum rules.The vector form factor at the large recoil region is f_(+)^(D)→^(π)(0)=0.627_(-0.080)^(+0.120).Using the rapidly converging simplified series expansion of z(q^(2),t),we present the TFFs and corresponding angular coefficients in the whole squared momentum transfer physical region.Based on nonstandard neutrino interactions,the■^(0)→π^(+)e■_(e)decay can be related to the■^(0)→π^(+)e■_(e)decay indirectly.Thus,we first describe the semileptonic decay process■^(0)→π^(+)e■_(e),differential decay widths,and branching fraction with B(■^(0)→π^(+)e■_(e))=0.308_(-0.066)^(+0.155)×10^(2).The■^(0)→π^(+)e■_(e)differential/total predictions for forward-backward asymmetry,q^(2)-differential flat terms,and lepton polarization asymmetry are also reported.The prediction for the D^(+)→π^(+)v■branching fraction isB(D^(+)→π^(+)v■)=1.85_(-0.46)+^(0.93)×10^(-8).
