The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code

Low-income families with children receive large tax benefits from the Earned Income Tax Credit, while high income taxpayers receive large tax benefits from dependent exemptions (whose value is greater to those in higher tax brackets). In contrast, middle-income parents receive substantially smaller tax benefits associated with children. This U-shaped pattern of benefits by income, which we call the middle-class parent penalty,' not only raises issues of fairness; it also generates marginal tax rates and marriage penalties for moderate income families that are as high or higher than those facing more well-to-do taxpayers. This paper documents how the tax benefits of children vary with income, and illustrates their impact on marginal tax rates and marriage penalties. It then examines five options for reducing or eliminating the middle-class parent penalty and the high marginal tax rates and marriage penalties it produces.

Photoacoustic tomography using orthogonal Fabry-Pérot sensors

Fabry–Pérot sensors have been used to produce in-vivo photoacoustic images of exquisite quality. However, for ease of construction and interrogation, they are produced in a planar form. Planar arrays suffer from a limited detection aperture, which leads to artifacts in the reconstruction of the initial pressure distribution. Here, an L-shaped detection geometry is described that allows a greater field of view by placing a second planar array orthogonal to the first. This captures data from the deeper lying regions of interest and mitigates the limited view, thus reducing artifacts in the reconstructed initial pressure distribution

Photoacoustic Imaging Using Acoustic Reflectors To Enhance Planar Arrays

Planar sensor arrays have advantages when used for photoacoustic imaging: they do not require the imaging target to be enclosed, and they are easier to manufacture than curved arrays. However, planar arrays have a limited view of the acoustic field due to their finite size; therefore, not all of the acoustic waves emitted from a photoacoustic source can be recorded. This loss of data results in artifacts in the reconstructed photoacoustic image. A detection array configuration which combines a planar Fabry–Pérot sensor with perpendicular acoustic reflectors is described and experimentally implemented. This retains the detection advantages of the planar sensor while increasing the effective detection aperture in order to improve the reconstructed photoacoustic imag

Three-dimensional photoacoustic imaging and inversion for accurate quantification of chromophore distributions

Photoacoustic tomography can, in principle, provide quantitatively accurate, high-resolution, images of chromophore distributions in 3D in vivo. However, achieving this goal requires not only dealing with the optical fluence-related spatial and spectral distortion but also having access to high quality, calibrated, measurements and using image reconstruction algorithms free from inaccurate assumptions. Furthermore, accurate knowledge of experimental parameters, such as the positions of the ultrasound detectors and the illumination pattern, is necessary for the reconstruction step. A meticulous and rigorous experimental phantom study was conducted to show that highly-resolved 3D estimation of chromophore distributions can be achieved: a crucial step towards in vivo implementation. The phantom consisted of four 580 μm diameter tubes with different ratios of copper sulphate and nickel sulphate as hemoglobin analogues, submersed in a background medium of intralipid and india ink. The optical absorption, scattering, photostability, and Grüneisen parameter were characterised for all components independently. A V-shaped imaging scanner enabled 3D imaging with the high resolution, high sensitivity, and wide bandwidth characteristic of Fabry-Pérot ultrasound sensors, but without the limited-view disadvantage of single-plane scanners. The optical beam profile and position were determined experimentally. Nine wavelengths between 750 and 1110 nm were used. The images of the chromophore concentrations were obtained using a model-based, two-step, procedure, that did not require image segmentation. First, the acoustic reconstruction was solved with an iterative time-reversal algorithm to obtain images of the initial acoustic pressure at each of the nine wavelengths for an 18×17×13 mm3 volume with 50μm voxels. Then, 3D high resolution estimates of the chromophore concentrations were obtained by using a diffusion model of light transport in an iterative nonlinear optimisation scheme. Among the lessons to be drawn from this study, one is fundamental: in order to obtain accurate estimates of chromophores (or their ratios) it is not only necessary to model the light fluence accurately, but it is just as crucial to obtain accurate estimates of the initial acoustic pressure distributions, and to account for variations in the thermoelastic efficiency (Grüneisen parameter). © (2017) COPYRIGHT Society of Photo-Optical Instrumentation Engineers (SPIE). Downloading of the abstract is permitted for personal use only

I am a scientist : How setting conditions that enhance focused concentration positively relate to student motivation and achievement outcomes in inquiry-based science

This research investigated how student social interactions within two approaches to an inquiry-based science curriculum could be related to student motivation and achievement outcomes. This qualitative case study consisted of two cases, Off-Campus and On-Campus, and used ethnographic techniques of participant observation. Research participants included eight eighth grade girls, aged thirteen to fourteen years old. Data sources included formal and informal participant interviews, participant journal reflections, curriculum artifacts including quizzes, worksheets, and student-generated research posters, digital video and audio recordings, photographs, and researcher field notes. Data were transcribed verbatim and coded, then collapsed into emergent themes using NVIVO 9. The results of this research illustrate how setting conditions that promote focused concentration and communicative interactions can be positively related to student motivation and achievement outcomes in inquiry-based science. Participants in the Off-Campus case experienced more frequent states of focused concentration and out performed their peers in the On-Campus case on forty-six percent of classroom assignments. Off-Campus participants also designed and implemented a more cognitively complex research project, provided more in-depth analyses of their research results, and expanded their perceptions of what it means to act like a scientist to a greater extent than participants in the On-Campus case. These results can be understood in relation to Flow Theory. Student interactions that promoted the criteria necessary for initiating flow, which included having clearly defined goals, receiving immediate feedback, and maintaining a balance between challenges and skills, fostered enhanced student motivation and achievement outcomes. This research also illustrates the positive gains in motivation and achievement outcomes that emerge from student experiences with extended time in isolated areas referred to as hot spots. Implications for science teaching and future research include shifting the current focus in inquiry-based science from a continuum that progresses from teacher-directed to open inquiry experiences to a continuum that also deliberately includes and promotes the necessary criteria for establishing flow. Attending to Flow Theory and incorporating student experiences with flow into inquiry-based science lessons will enhance student motivation and achievement outcomes in science and bolster the success of inquiry-based science

Toward Open-Closed String Theoretical Description of Rolling Tachyon

We consider how the time-dependent decay process of an unstable D-brane should be described in the full (quantum) open-closed string theory. It is argued that the system, starting from the unstable D-brane configuration, will evolve in time into the time-independent open string tachyon vacuum configuration which we assume to be finite, with the total energy conserved. As a concrete realization of this idea, we construct a toy model describing the open and closed string tachyons which admits such a time-dependent solution. The structure of our model has some resemblance to that of open-closed string field theory.Comment: 1+10 pages, 6 figures. v2: a reference adde

Energy from the gauge invariant observables

For a classical solution |Psi> in Witten's cubic string field theory, the gauge invariant observable is conjectured to be equal to the difference of the one-point functions of the closed string state corresponding to V, between the trivial vacuum and the one described by |Psi>. For a static solution |Psi>, if V is taken to be the graviton vertex operator with vanishing momentum, the gauge invariant observable is expected to be proportional to the energy of |Psi>. We prove this relation assuming that |Psi> satisfies equation of motion and some regularity conditions. We discuss how this relation can be applied to various solutions obtained recently.Comment: 27 pages; v5: minor revision in section 2, results unchange