Addressing Noncompliance in the Earned Income Tax Credit

The EIC is a refundable tax credit that operates through the federal individual income tax system. It is available to low-income, working taxpayers. The credit was originally designed to offset the impact of Social Security taxes. It has since evolved into a work incentive for low-income workers, a benefit for children of low-income workers, and an income supplement for low-income taxpayers without children. Each of these new roles has increased the complexity of the credit and compliance problems.The most recent IRS study of EIC noncompliance estimates that there were $4.4 billion in EIC overclaims between January 15 and April 1, 1995. This is 25.8 percent of total EIC claims. EIC overclaims are claims by taxpayers who either were not eligible to take the credit or claimed a larger credit than they were eligible to claim

Collections Theft Response Procedures

Offers guidance for theft response and suggest actions to take before and after an incident

Edifice Complex: Building Ownership and Financial Strength of Nonprofit Theaters

This paper explores factors contributing to the financial capacity of nonprofit performing arts theaters. The analysis explains profitability and liquidity of 3,642 U.S. nonprofit theaters that filed IRS Form 990s from 1998-2007. Independent variables include measures developed by previous research on the financial health of nonprofit organizations, variables for different revenue streams as shares of total revenue, and exposure to real estate and mortgage debt. Findings show that controlling for organization age, size, and financial health measures, mortgage debt has a significant negative impact on theater profitability and negatively impacts liquidity for theaters with more than $1 million expenses. Contrary to common recommendations, revenue concentration, not diversification, and particularly having higher ratios of unearned, rather than earned, revenues correlate with greater financial capacity.LBJ School of Public Affair

The impact of the graduated driver licence scheme on road traffic accident youth mortality in New Zealand

This paper examines the impact of the introduction of New Zealand’s Graduated Driving Licence System (GDLS) on patterns of road traffic accident mortality amongst the young driving population from 1980 to 2001. Results show that the mortality rate has declined, but that rates in New Zealand are three times greater than in England and Wales and twice those of Scotland. When the data is adjusted to take account of differences in the minimum driving age, rates remain consistently higher in New Zealand and the proportional reduction in road traffic accident youth mortality is not significantly better than that experienced in Great Britain

Equal Entries in Totally Positive Matrices

We show that the maximal number of equal entries in a totally positive (resp. totally nonsingular) $n\textrm{-by-}n$ matrix is $\Theta(n^{4/3})$ (resp. $\Theta(n^{3/2}$)). Relationships with point-line incidences in the plane, Bruhat order of permutations, and $TP$ completability are also presented. We also examine the number and positionings of equal $2\textrm{-by-}2$ minors in a $2\textrm{-by-}n$ $TP$ matrix, and give a relationship between the location of equal $2\textrm{-by-}2$ minors and outerplanar graphs.Comment: 15 page

Fixed-route bus systems may help companies retain workers

How important are public transit systems, such as fixed-route bus lines, to workers and businesses? In new research which examines transit accessibility in the Rust Belt, Dagney Faulk and Michael Hicks find that an increase in bus systems’ per capita operating expenditures is associated with lower rates of employee turnover. This in in turn is worth millions to businesses in reduced turnover costs

NASA Human Research Program Behavioral Health and Performance Element (BHP)

The goal of NASA BHP is to identify, characterize, and prevent or reduce behavioral health and performance risks associated with space travel, exploration, and return to terrestrial life. The NASA Behavioral Health and Performance Operations Group (BHP Ops) supports astronauts and their families before, during, and after a long-duration mission (LDM) on the ISS. BHP Ops provides ISS crews with services such as preflight training (e.g., psychological factors of LDM, psychological support, cross-cultural); preflight, in-flight, and postflight support services, including counseling for astronauts and their families; and psychological support such as regular care packages and a voice-over IP phone system between crew members and their families to facilitate real-time one-on-one communication