14,214 research outputs found
Would banning firearms reduce murder and suicide? A review of international evidence
The world abounds in instruments with which people can kill each other. Is the widespread availability of one of these instruments, firearms, a crucial determinant of the incidence of murder? Or do patterns of murder and/or violent crime reflect basic socio-economic and/or cultural factors to which the mere availability of one particular form of weaponry is irrelevant? This article examines a broad range of international data that bear on the question whether widespread firearm access is an important contributing factor in murder and/or suicide. Our conclusion from the available data is that suicide, murder and violent crime rates are determined by basic social, economic and/or cultural factors with the availability of any particular one of the world's myriad deadly instrument being irrelevant
The Raman Spectra of CH3CF3 and CCl2CF2
Because of the interest attached to ethane and ethane-like molecules in connection with the question of free rotation of the CX3 groups with respect to each other, it was considered that the Raman spectrum of CH3CF3 might yield additional information on this point. Inasmuch as the spectrum of the liquid can be conveniently photographed only at low temperatures (b.p. about -40°), the determination of the polarization of the scattered light would be experimentally very difficult and was not attempted. The fact that the frequencies associated with the CF3 group will be considerably different in magnitude from those of the CH3 group may, in the analysis, compensate for the lack of data on polarization. Only the results of the experiments are presented here; the assignment of the frequencies will be given when completed. The Raman spectrum of the ethylene-like molecule CCl2=CF2 was photographed at room temperature with the substance in the liquid state, and the observed shifts are presented here
Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?
When tax rates vary by asset, a "hidden" industrial policy may aid industries that invest in a certain mix of assets. In this paper, we examine whether differential use of depreciable assets gives rise to differential tax treatment of high technology industries relative to other industries. First, we calculate the total effective tax rate on a marginal investment in each of 34 assets. Next, using these asset-specific tax rates and weighting by the use of these assets in each of 73 different industries, we calculate total effective tax rates at the industry level. We find considerable variation within the high-tech sector and within the more traditional sector, but for the case of a taxable firm with a given debt/equity ratio, we do not find any systematic differences between overall rates in the two sectors.
Tax Neutrality and Intangible Capital
Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, structures, inventories, and land. Some of these studies also have estimated that the welfare cost of tax differences among these assets under prior law is about 10 billion per year or 13 percent of all corporate income tax revenue. Since the investment tax credit was available only for equipment, its repeal raises the effective rate of taxation of equipment toward that of other assets and virtually eliminates this welfare cost. However, firms also own intangible assets such as trademarks, copyrights, patents, a good reputation, or general production expertise. This paper provides alternative measures of the intangible capital stock, and it investigates implications for distortions caused by taxes. The existence of intangible capital markedly alters welfare cost calculations. Investments in advertising and R&D are expensed, so the effective rate of tax on these assets is less than that on equipment under prior law. With large differences between these assets and other tangible assets, we find that the welfare cost measure under prior law increases to 13 billion per year. Repeal of the investment credit taxes equipment more like other tangible assets but less like intangible assets. The welfare cost still falls, to about $7 billion per year, but it is no longer "virtually eliminated." With additional sources of intangible capital, credit repeal could actually increase welfare costs. Finally, however, the Tax Reform Act of 1986 not only repeals the investment tax credit but reduces rates as well. Efficiency always increases in this model because the taxation of tangible assets is reduced toward that of intangible assets.
Color-Magnitude Diagram Constraints on the Metallicities, Ages, and Star Formation History of the Stellar Populations in the Carina Dwarf Spheroidal Galaxy
Victoria-Regina isochrones for [alpha/Fe] and a wide
range in [Fe/H], along with complementary zero-age horizontal branch (ZAHB)
loci, have been applied to the color-magnitude diagram (CMD) of Carina. The
color transformations that we have used have been "calibrated" so that
isochrones provide excellent fits to the -diagrams of M3 and
M92, when well supported estimates of the globular cluster (GC) reddenings and
metallicities are assumed. The adopted distance moduli, for both the GCs and
Carina, are based on our ZAHB models, which are able to reproduce the old HB
component (as well as the luminosity of the HB clump) of the dwarf spheroidal
galaxy quite well --- even if it spans a range in [Fe/H] of ~ 1.5 dex, provided
that [alpha/Fe] varies with [Fe/H] in approximately the way that has been
derived spectroscopically. Ages derived here agree reasonably well with those
found previously for the old and intermediate-age turnoff stars, as well as for
the period of negligible star formation (SF) activity (~ 6-10 Gyr ago). CMD
simulations have been carried out for the faintest turnoff and subgiant stars.
They indicate a clear preference for SF that lasted several Gyr instead of a
short burst, with some indication that ages decrease with increasing [Fe/H]. In
general, stellar models that assume spectroscopic metallicities provide
satisfactory fits to the observations, including the thin giant branch of
Carina, though higher oxygen abundances than those implied by the adopted
values of [alpha/Fe] would have favorable consequences.Comment: 15 pages, including 12 figures; accepted for publication in the
Astrophysical Journa
Fiducial Stellar Population Sequences for the u'g'r'i'z' System
We describe an extensive observational project that has obtained high-quality
and homogeneous photometry for a number of different Galactic star clusters
(including M 92, M 13, M 3, M 71, and NGC 6791) spanning a wide range in
metallicity (-2.3<[Fe/H]<+0.4), as observed in the u'g'r'i'z' passbands with
the MegaCam wide-field imager on the Canada-France-Hawaii Telescope. By
employing these purest of stellar populations, fiducial sequences have been
defined from color-magnitude diagrams that extend from the tip of the red-giant
branch down to approximately 4 magnitudes below the turnoff: these sequences
have been accurately calibrated to the standard u'g'r'i'z' system via a set of
secondary photometric standards located within these same clusters.
Consequently, they can serve as a valuable set of empirical fiducials for the
interpretation of stellar populations data in the u'g'r'i'z' system.Comment: 16 pages, 7 tables, 13 figures; accepted for publication in A
Early life growth patterns persist for 12 years and impact pulmonary outcomes in cystic fibrosis
BACKGROUND:
In children with cystic fibrosis (CF), recovery from growth faltering within 2 years of diagnosis (Responders) is associated with better growth and less lung disease at age 6 years. This study examined whether these benefits are sustained through 12 years of age.
METHODS:
Longitudinal growth from 76 children with CF enrolled in the Wisconsin CF Neonatal Screening Project was examined and categorized into 5 groups: R12, R6, and R2, representing Responders who maintained growth improvement to age 12, 6, and 2 years, respectively, and I6 and N6, representing Non-responders whose growth did and did not improve during ages 2-6 years, respectively. Lung disease was evaluated by % predicted forced expiratory volume in one second (FEV1) and chest radiograph (CXR) scores.
RESULTS:
Sixty-two percent were Responders. Within this group, 47% were R12, 28% were R6, and 25% were R2. Among Non-responders, 76% were N6. CF children with meconium ileus (MI) had worse lung function and CXR scores compared to other CF children. Among 53 children with pancreatic insufficiency without MI, R12 had significantly better FEV1 (97-99% predicted) and CXR scores during ages 6-12 years than N6 (89-93% predicted). Both R6 and R2 experienced a decline in FEV1 by ages 10-12 years.
CONCLUSIONS:
Early growth recovery in CF is critical, as malnutrition during infancy tends to persist and catch-up growth after age 2 years is difficult. The longer adequate growth was maintained after early growth recovery, the better the pulmonary outcomes at age 12 years
A Comparison of Methodologies in Empirical General Equilibrium Models of Taxation
Computational general equilibrium models have proven useful in the area of long run analysis of alternative tax policies. A sizable number of studies have been completed which examine policies such as a value-added tax, corporate and personal income tax integration, a consumption or expenditure tax, housing subsidies, and inflation indexation.. This paper reviews the methodologies used in these models. We focus on eight specific models and review in turn: levels of disaggregation, specification of the foreign sector, financial modeling, the measurement of effective tax rates, heterogeneity and imperfect mobility, factor supply, treatment of the government budget, and technical issues associated with implementation. The paper includes some new experiments in connection with simulations of integration of the personal and corporate income tax systems in the United States. We compare the resulting welfare gains in models with different levels of disaggregation, and we discuss alternative justifications for specific disaggregations. We also examine the sensitivity of results to alternative specifications of households' endowments of labor and leisure. Our survey underscores the importance of the assumed elasticities of labor supply with respect to the net of tax wage, and of saving with respect to the net of tax rate of return. Unfortunately, these are also parameters for which there is not a consensus in the economics profession. The survey finds that there are several aspects of modeling that are especially ripe for further progress: the roles of government and business financial decisions, the dynamics of a life-cycle approach, and the measurement of incentive tax and transfer rates.
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