A note on thick subcategories and wide subcategories

Abstract

For a triangulated category with a bounded t-structure, we prove that there is a bijection between wide subcategories of its heart and thick subcategories of the triangulated category which are closed under the corresponding cohomological functor. We prove that a finite-dimensional triangular algebra over an algebraically closed field is hereditary if and only if any thick subcategory of the bounded derived category is closed under the usual cohomological functor.

China’s Practice in Vessel Tonnage Tax Collection: Legislation and Policy Evaluation

“…This leads to the coexistence of both vehicle and vessel tax, and vessel tonnage tax in China, each of tax burden is different. 32 Some scholars believe that relying solely on the modern vessel tonnage tax system cannot fundamentally solve this problem. 33 This is because, according to the study of relevant organizations, 34 the proportion of vessel tonnage tax to the income tax of the shipping enterprises is not large.…”