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Front Cover -- Dynamics and Advanced Motion Control of Off-Road UGVs -- Copyright Page -- Dedication -- Contents -- Foreword -- 1 Introduction -- 1.1 Overview -- 1.2 Related topics on modeling of unmanned ground vehicle -- 1.2.1 Nonholonomic and constraint -- 1.2.2 Modeling of wheeled unmanned ground vehicle with Ackerman steering -- 1.2.3 Modeling of tracked unmanned ground vehicle -- 1.3 Terramechanics, slip estimation and control -- 1.4 Motion control algorithms -- 1.4.1 PID control -- 1.4.2 Sliding mode control -- 1.4.3 Fuzzy logic control -- 1.4.4 Artificial neural network based control -- 1.4.5 Adaptive control -- 1.4.6 Robust control -- 1.4.7 Discussion on the algorithms above -- 1.4.7.1 Discussion -- 1.4.7.2 Recent trend -- 1.4.7.3 Brief summary -- 1.5 Conclusions -- References -- 1 Modelling of off-road UGV -- 2 Modeling of track-soil interaction for tracked unmanned ground vehicle -- 2.1 Introduction -- 2.2 Fundamentals of vehicle terrain mechanics -- 2.2.1 Fundamentals of soils -- 2.2.2 Fundamentals of vehicle terrain dynamics -- 2.2.3 Identification of parameters of soil -- 2.3 Analysis on longitudinal slipping -- 2.3.1 Motion resistance of a track -- 2.3.2 The traction effort and slip of a track -- 2.4 Analysis on side slipping -- 2.4.1 Isotropic distribution of mass -- 2.4.2 Condition of noncoincidence of center of gravity and pure instant center -- 2.4.2.1 Principle of calculus of variations -- 2.4.2.2 Calculus of variations based analysis on sideslip -- 2.4.3 Analysis on rotation radius -- 2.5 Experimental studies -- 2.6 Summary -- References -- 3 Dynamics of tracked UGVs in three-dimensional space -- 3.1 Introduction -- 3.2 Modeling of main body -- 3.2.1 Newton-Euler method based dynamic model -- 3.2.2 Analytical mechanics method based dynamic model -- 3.3 Summary -- References.

In 2012, the Chinese government replaced the existing business sales tax with a Value-added tax for some, but not all, Shanghainese firms. The change was intended to reduce the effective tax rate for firms and stimulate capital investment and employment. Of concern is the potential for managerial moral hazard, whereby self-interested managers might appropriate some of the tax savings for themselves rather than use the tax savings as intended. This paper examines the impact of the tax change on the affected firms and finds no significant evidence that the intended positive effects were achieved. Moreover, it also finds no strong evidence of moral hazard. Instead, the paper documents that the tax change seems to have had a deleterious effect on firm performance. Specifically, employee compensation, capital expenditures, and free cash flow are all lower when the tax changes became effective, with the negative impact on cash flows lingering through 2014. An examination of the effective tax rate reveals that the tax change increased rather than decreased the effective tax rate in 2012 and 2013.