The Plethora of Consumption Tax Proposals: Putting the Value Added Tax, Flat Tax, Retail Sales Tax, and USA Tax into Perspective

This Article explores consumption tax proposals as a possible alternative to the current income tax system in the United States. It discusses the reasons for an interest in a federal consumption tax, as well as providing a brief history of consumption taxes. The Article examines the various forms of tax systems used in highly industrialized nations and explains how the United States federal income tax system fits into this array. Some significant elements of consumption taxes, such as tax base, the identification of the taxpayer, and the method of calculating tax liability, are explored. The author concludes with an analysis of the impact of a shift to a federal tax on consumption

Cloning and characterisation of the S.pombe rad15 gene, a homologue to the S.cerevisiae RAD3 and human ERCC2 genes

The RAD3 gene of Saccharomyces cerevisiae encodes an ATP-dependent 5' - 3' DNA helicase, which is involved in excision repair of ultraviolet radiation damage. By hybridisation of a Schizosaccharomyces pombe genomic library with a RAD3 gene probe we have isolated the S.pombe homologue of RAD3. We have also cloned the rad15 gene of S.pombe by complementation of radiation-sensitive phenotype of the rad15 mutant. Comparison of the restriction map and DNA sequence, shows that the S.pombe rad15 gene is identical to the gene homologous to S.cerevisiae RAD3, identified by hybridisation. The S.pombe rad15.P mutant is highly sensitive to UV radiation, but only slightly sensitive to ionising radiation, as expected for a mutant defective in excision repair. DNA sequence analysis of the rad15 gene indicates an open reading frame of 772 amino acids, and this is consistent with a transcript size of 2.6kb as detected by Northern analysis. The predicted rad15 protein has 65% identity to RAD3 and 55% identity to the human homologue ERCC2. This homology is particularly striking in the regions identified as being conserved in a group of DNA helicases. Gene deletion experiments indicate that, like the S.cerevisiae RAD3 gene, the S.pombe rad15 gene is essential for viability, suggesting that the protein product has a role in cell proliferation and not solely in DNA repair

The Pinnacles of Callisto

Many regions of Callisto feature an unusual landscape consisting of rolling dark plains with interspersed bright knobs (pinnacles) and ridges. In earlier work we interpreted the dark plains as dusty, mass-wasted residue from sublimation from volatile-rich bedrock and the bright knobs (often crater rims) as water ice accumulations at locations sheltered from thermal reradiation from the dusty residue. We simulated evolution of Callisto's craters as a combination of bedrock volatile sublimation, mass wasting of the dark, non-coherent residue, and redeposition of ice, and concluded that the ice pinnacles and ridges might be underlain by tens to hundreds of meters of ice. Here we report the initial work of a new study of pinnacles addressing additional questions: 1) Is there an evolutionary sequence starting, e.g., from a cratered initial surface through growth and formation of a dust mantle and pinnacles, to eventual loss of ice to sublimation resulting in just a dark, dusty surface? 2) What determines the areal density and spatial scale of pinnacles - volatile content of bedrock, crater density, surface age, broad-scale topographic setting? 3) Are pinnacles still forming? Several observations address these questions. In a few places scattered high-albedo blocks approx. 25-60 m in diameter occur in the vicinity of large icy pinnacles. We interpret these blocks to be remnants from the collapse of tall pinnacles that were undermined by mass wasting. Some high-relief icy knobs have developed a skeletonized planform due to mass wasting by avalanching, or perhaps to seeding of new sites of ice deposition on mass-wasted ice blocks. Some areas nearly lack fresh craters with well-defined ejecta and ice-free rims. This may imply rapid transformation of fresh craters by sublimation, mass wasting, and ice reprecipitation. In other areas small sharp-rimmed craters occur which lack ice pinnacles, but the craters nonetheless lack visible ejecta sheets. Our preliminary interpretation is that mass wasting is very efficient on Callisto, or alternatively the dust cover is very thick and lacks competent coarse materials

Triton's surface age and impactor population revisited in light of Kuiper Belt fluxes: Evidence for small Kuiper Belt objects and recent geological activity

Neptune's largest satellite, Triton, is one of the most fascinating and enigmatic bodies in the solar system. Among its numerous interesting traits, Triton appears to have far fewer craters than would be expected if its surface was primordial. Here we combine the best available crater count data for Triton with improved estimates of impact rates by including the Kuiper Belt as a source of impactors. We find that the population of impactors creating the smallest observed craters on Triton must be sub-km in scale, and that this small-impactor population can be best fit by a differential power-law size index near -3. Such results provide interesting, indirect probes of the unseen small body population of the Kuiper Belt. Based on the modern, Kuiper Belt and Oort Cloud impactor flux estimates, we also recalculate estimated ages for several regions of Triton's surface imaged by Voyager 2, and find that Triton was probably active on a time scale no greater than 0.1-0.3 Gyr ago (indicating Triton was still active after some 90% to 98% of the age of the solar system), and perhaps even more recently. The time-averaged volumetric resurfacing rate on Triton implied by these results, 0.01 km$^3$ yr$^{-1}$ or more, is likely second only to Io and Europa in the outer solar system, and is within an order of magnitude of estimates for Venus and for the Earth's intraplate zones. This finding indicates that Triton likely remains a highly geologically active world at present, some 4.5 Gyr after its formation. We briefly speculate on how such a situation might obtain.Comment: 14 pages (TeX), plus 2 postscript figures Stern & McKinnon, 2000, AJ, in pres

Landform Evolution Modeling of Sedimentary Processes on Icy Worlds: the Cases of Hyperion and Helene

Sedimentary activity (erosion, transportation and deposition) is a major landscape-shaping process on many icy worlds of the outer solar system for which an understanding of this process is central to their geologic characterizations. Several recent studies, lead by the authors, have identified the effects of sedimentary activity on icy satellite landforms and recognized the role of mass wasting and volatile loss and redistribution in the evolution of these features. We apply state of the art, physics based, landform evolution modeling to icy satellite sedimentary landforms in order to fully quantitatively characterize how their morphologies change with time, and what their present appearances imply for the initial abundance and distribution of loose material, volatiles, and refractories in original pristine landforms. We will present results of our landform evolution modeling to the development of the landscapes of the Saturnian moons of Hyperion and Helene. Our current conclusions for Hyperion are that its unique appearance can be explained in part by the loss to space of ballistic ejecta during impact events. In order to create the smooth surfaces and the reticulate, honeycomb pattern of narrow divides between old craters, appreciable subsequent modification of crater morphology must occur through mass-wasting processes accompanied by sublimation, probably facilitated by the loss of CO2 as a component of the relief-supporting matrix of the bedrock. This mass wasting effectively destroys small craters, at least in part accounting for the paucity of sub-kilometer craters on Hyperion. Helenes unusual morphology consists of broad depressions (modified large craters) and a generally smooth surface patterned with streaks and grooves. The streaks appear to be oriented down-gradient, as are the grooves. This pattern suggests intensive mass-wasting as a dominant process. Our initial modeling of this surface suggests a Bingham-like rheological behavior for the loose down-slope moving material. Interestingly, as a Bingham flow, the models indicate that aperiodic "intermittent" behavior to be present, suggesting that periods of quiet steady landform evolution are punctuated short periods of active surface readjustment