Administering the Tax System We Have

Traditional perceptions of tax exceptionalism from administrativ–law doctrines and requirements have been predicated at least in part on the importance of the tax code\u27s revenue–raising function. Yet, Congress increasingly relies on the Internal Revenue Service to administer government programs that have little to do with raising revenue and much more to do with distributing government benefits to the economically disadvantaged, subsidizing approved activities, and regulating outright certain economic sectors like nonprofits, pensions, and health care. As the attentions of the Treasury Department and Internal Revenue Service shift away from raising revenue and toward these other matters, the revenue—based justification for tax exceptionalism from general administrative—law norms fades. To demonstrate the shift, the Article incorporates empirical analysis of Treasury Department and Internal Revenue Service regulatory activity over time

You can go your own way: effectiveness of participant-driven versus experimenter-driven processing strategies in memory training and transfer

Cognitive training programs that instruct specific strategies frequently show limited transfer. Open-ended approaches can achieve greater transfer, but may fail to benefit many older adults due to age deficits in self-initiated processing. We examined whether a compromise that encourages effort at encoding without an experimenter-prescribed strategy might yield better results. Older adults completed memory training under conditions that either (1) mandated a specific strategy to increase deep, associative encoding, (2) attempted to suppress such encoding by mandating rote rehearsal, or (3) encouraged time and effort toward encoding but allowed for strategy choice. The experimenter-enforced associative encoding strategy succeeded in creating integrated representations of studied items, but training-task progress was related to pre-existing ability. Independent of condition assignment, self-reported deep encoding was associated with positive training and transfer effects, suggesting that the most beneficial outcomes occur when environmental support guiding effort is provided but participants generate their own strategies

Class invariants for quartic CM fields

One can define class invariants for a quartic primitive CM field K as special values of certain Siegel (or Hilbert) modular functions at CM points corresponding to K. We provide explicit bounds on the primes appearing in the denominators of these algebraic numbers. This allows us, in particular, to construct S-units in certain abelian extensions of K, where S is effectively determined by K. It also yields class polynomials for primitive quartic CM fields whose coefficients are S-integers.Comment: 14 page

Taxpayer Standing and \u3cem\u3eDaimlerChrysler v. Cuno:\u3c/em\u3e Where Do We Go From Here?

In granting certiorari in the case of Daimler-Chrysler Corp. v. Cuno, the Supreme Court asked the parties to brief whether respondents have standing to challenge Ohio\u27s investment tax credit. This report applies modern standing doctrine to the Cuno case and concludes that the Cuno plaintiffs do no have standing to raise their claims in federal court. Moreover, the authors write, allowing the Cuno plaintiffs\u27 case to be resolved in federal court would open the federal court system to a wide range of taxpayer challenges better left to the political branches of government. Nevertheless, they recognize that there may be other litigants that would have standing to challenge Ohio\u27s investment tax credit in federal court

New methods for bounding the number of points on curves over finite fields

We provide new upper bounds on N_q(g), the maximum number of rational points on a smooth absolutely irreducible genus-g curve over F_q, for many values of q and g. Among other results, we find that N_4(7) = 21 and N_8(5) = 29, and we show that a genus-12 curve over F_2 having 15 rational points must have characteristic polynomial of Frobenius equal to one of three explicitly given possibilities. We also provide sharp upper bounds for the lengths of the shortest vectors in Hermitian lattices of small rank and determinant over the maximal orders of small imaginary quadratic fields of class number 1. Some of our intermediate results can be interpreted in terms of Mordell-Weil lattices of constant elliptic curves over one-dimensional function fields over finite fields. Using the Birch and Swinnerton-Dyer conjecture for such elliptic curves, we deduce lower bounds on the orders of certain Shafarevich-Tate groups.Comment: LaTeX, 35 page

Get the gist? The effects of processing depth on false recognition in short-term and long-term memory

Gist-based processing has been proposed to account for robust false memories in the converging-associates task. The deep-encoding processes known to enhance verbatim memory also strengthen gist memory and increase distortions of long-term memory (LTM). Recent research has demonstrated that compelling false memory illusions are relatively delay-invariant, also occurring under canonical short-term memory (STM) conditions. To investigate the contributions of gist to false memory at short and long delays, processing depth was manipulated as participants encoded lists of four semantically related words and were probed immediately, following a filled 3- to 4-s retention interval, or approximately 20 min later, in a surprise recognition test. In two experiments, the encoding manipulation dissociated STM and LTM on the frequency, but not the phenomenology, of false memory. Deep encoding at STM increases false recognition rates at LTM, but confidence ratings and remember/know judgments are similar across delays and do not differ as a function of processing depth. These results suggest that some shared and some unique processes underlie false memory illusions at short and long delays

Looking back at slow employment growth

An analysis of slower-than-normal employment growth in the post-1991 economic recovery, examining trends at both the state and national level and finding a widespread weakness in the rate of job addition in growing industries, rather than an unusually high job deletion rate in contracting industries.Employment (Economic theory) ; Economic conditions - United States

Half of Women in New Hampshire Have Experienced Sexual Harassment at Work

In this brief, authors Kristin Smith, Sharyn Potter, and Jane Stapleton discuss the results of a 2018 Granite State Poll survey conducted by the University of New Hampshire on workplace sexual harassment in New Hampshire. They report that over half of women and nearly one-quarter of men in New Hampshire have been victims of sexual harassment at their workplaces during their lifetimes. Women are more likely to state they suffered work-related consequences (for example, financial loss, being fired or demoted) than men, but similar shares reported quitting their jobs as a result of the harassment. Sexual harassment is problematic for the workplace, as it reduces worker morale and job satisfaction, diminishes productivity, and increases absenteeism and worker withdrawal. The authors suggest that employers would do well to invest in prevention, such as bystander intervention training, and encourage victims’ use of supports to mitigate the negative effects of workplace sexual harassment

An observation on the bias in clinic-based estimates of malnutrition rates

Clinic-based data on malnutrition are the most readily available for following malnutrition levels and trends in most countries, but there is a bias inherent in clinic-based estimates of malnutrition rates. The authors compare annual clinic-based malnutrition data and those from four household surveys in Jamaica. The clinic data give lower estimates of malnutrition than the survey data in all four cases - significantly so in three. The size of the bias was variable over time, so the clinic data were not a good indicator of either levels of trends in nutrition status.Health Monitoring&Evaluation,Early Child and Children's Health,Early Childhood Development,Health Systems Development&Reform,Regional Rural Development