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The topic under study is of crucial importance, especially for developing countries. The aim of the present paper is to study the problems in revenue administration in terms of tax revenue in Georgia and analyze foreign experience in that…

General Economics · Economics 2022-02-02 Marika Ormotsadze

The equity risk premium puzzle is that the return on equities has far exceeded the average return on short-term risk-free debt and cannot be explained by conventional representative-agent consumption based equilibrium models. We review a…

General Finance · Quantitative Finance 2019-09-18 Ravi Kashyap

The classical approach to solvability of a mathematical problem is to define a method which includes certain rules of operation or algorithms. Then using the defined method, one can show that some problems are solvable or not solvable or…

Geophysics · Physics 2010-12-03 August Lau , Chuan Yin

Financial contracts with options that allow the holder to extend the contract maturity by paying an additional fixed amount found many applications in finance. Closed-form solutions for the price of these options have appeared in the…

Pricing of Securities · Quantitative Finance 2015-07-08 Pavel V. Shevchenko

Debt recycling is an aggressive equity extraction strategy that potentially permits faster repayment of a mortgage. While equity progressively builds up as the mortgage is repaid monthly, mortgage holders may obtain another loan they could…

Risk Management · Quantitative Finance 2025-01-28 Sabrina Aufiero , Preben Forer , Pierpaolo Vivo , Fabio Caccioli , Silvia Bartolucci

This paper proposes a novel dynamical model for determining clearing payments in financial networks. We extend the classical Eisenberg-Noe model of financial contagion to multiple time periods, allowing financial operations to continue…

Optimization and Control · Mathematics 2024-01-17 Giuseppe C. Calafiore , Giulia Fracastoro , Anton V. Proskurnikov

Debt aversion can have severe adverse effects on financial decision-making. We propose a model of debt aversion, and design an experiment involving real debt and saving contracts, to elicit and jointly estimate debt aversion with…

General Economics · Economics 2022-07-27 Thomas Meissner , David Albrecht

We propose a general framework for the simultaneous modeling of equity, government bonds, corporate bonds and derivatives. Uncertainty is generated by a general affine Markov process. The setting allows for stochastic volatility, jumps, the…

Pricing of Securities · Quantitative Finance 2011-07-07 Patrick Cheridito , Alexander Wugalter

The correctness of Harrods model in the differential form is studied. The inadequacy of exponential growth of economy is shown; an alternative result is obtained. By example of Phillips model, an approach to correction of macroeconomic…

General Finance · Quantitative Finance 2009-11-30 S. I. Chernyshov , A. V. Voronin , S. A. Razumovsky

Dupire's functional It\^o calculus provides an alternative approach to the classical Malliavin calculus for the computation of sensitivities, also called Greeks, of path-dependent derivatives prices. In this paper, we introduce a measure of…

Computational Finance · Quantitative Finance 2018-06-20 Samy Jazaerli , Yuri F. Saporito

This study contributes to the discussion about how higher public debt may not be costly because of the negative interest rate-growth differentials by simulating OLG models introduced by Blanchard (2019) under uncertainty, showing debt and…

General Economics · Economics 2025-07-25 Mervin Goklas Hamonangan

Technical debt refers to the trade-offs between code quality and faster delivery, impacting future development with increased complexity, bugs, and costs. This study empirically analyzes the additional work effort caused by technical debt…

Software Engineering · Computer Science 2025-02-25 Kartik Gupta

Solving partially observable Markov decision processes (POMDPs) is highly intractable in general, at least in part because the optimal policy may be infinitely large. In this paper, we explore the problem of finding the optimal policy from…

Artificial Intelligence · Computer Science 2013-01-30 Nicolas Meuleau , Kee-Eung Kim , Leslie Pack Kaelbling , Anthony R. Cassandra

We show that G\"odel's negative results concerning arithmetic, which date back to the 1930s, and the ancient "sand pile" paradox (known also as "sorites paradox") pose the questions of the use of fuzzy sets and of the effect of a measuring…

General Physics · Physics 2015-06-04 V. P. Maslov

The interpolation problem is a natural and fundamental question whose roots trace back to ancient Greece. The story is long and rich, with many chapters, and a complete solution has been obtained only recently. Exploring it leads us on a…

Algebraic Geometry · Mathematics 2024-05-28 Eric Larson , Ravi Vakil , Isabel Vogt

A first attempt at obtaining market--directional information from a non--stationary solution of the dynamic equation "future price tends to the value that maximizes the number of shares traded per unit time" [1] is presented. We demonstrate…

Trading and Market Microstructure · Quantitative Finance 2019-03-29 Vladislav Gennadievich Malyshkin

This paper proposes a model of tax compliance and fiscal capacity grounded in universalization reasoning. Citizens partially internalize the consequences of concealment by imagining a world in which everyone acted similarly, linking their…

General Economics · Economics 2026-04-23 Esteban Muñoz-Sobrado

The Impostor Phenomenon (IP) impacts a significant portion of the Software Engineering workforce, yet it is often viewed primarily through an internal individual lens. In this position paper, we propose framing the prevalence of IP as a…

Software Engineering · Computer Science 2026-02-17 Paloma Guenes , Rafael Tomaz , Maria Teresa Baldassarre , Alexander Serebrenik

Nowadays, it is thought that there are only two approaches to political economy: public finance and public choice; however, this research aims to introduce a new insight by investigating scholastic sources. We study the relevant classic…

General Economics · Economics 2023-06-21 Mohammadhosein Bahmanpour-Khalesi , Mohammadjavad Sharifzadeh

We investigate hierarchical structures of the European countries by using debt as a percentage of Gross Domestic Product (GDP) of the countries as they change over a certain period of time. We obtain the topological properties among the…

Statistical Finance · Quantitative Finance 2015-06-22 Ersin Kantar , Bayram Deviren , Mustafa Keskin