Consumption smoothing and the measured regressivity of consumption taxes

In this article, we address two questions. First, how will a move to pure consumption taxation matter for aggregate outcomes? Second, how regressive are consumption taxes? We find as follows. First, a move to a consumption tax will increase savings taken into retirement but will not alter either labor supply or consumption variability substantially. Second, we show that regressivity is a measure that is quantitatively sensitive to the frequency of income being used. In particular, we show that when measures of tax incidence are based on annual income, successful consumption smoothing leads to the appearance of high regressivity. Our preferred measure, which is based on lifetime earnings, shows that consumption taxes are proportional taxes.Taxation ; Consumption (Economics)

Earned income tax credit recipients: income, marginal tax rates, wealth, and credit constraints

The Earned Income Tax Credit (EITC) has evolved into the largest anti-poverty program in the United States by providing tax credits for low and moderate income working families. In this paper, we describe the characteristics of EITC recipients at various ages using Current Population Survey data. In addition, we discuss the relevance of the EITC in affecting marginal income tax rates in the United States and discuss the effects of the EITC on household labor supply decisions. Lastly, using data from the Survey of Consumer Finances, we estimate wealth distributions for EITC recipients and analyze the extent to which EITC recipients are credit constrained.Credit ; Taxation

ACENES, HETEROACENES AND ANALOGOUS MOLECULES FOR ORGANIC PHOTOVOLTAIC AND FIELD EFFECT TRANSISTOR APPLICATIONS

Polycyclic aromatic hydrocarbons composed of benzenoid rings fused in a linear fashion comprise the class of compounds known as acenes. The structures containing three to six ring fusions are brightly colored and possess band gaps and charge transport efficiencies sufficient for semiconductor applications. These molecules have been investigated throughout the past several decades to assess their optoelectronic properties. The absorption, emission and charge transport properties of this series of molecules has been studied extensively to elucidate structure-property relationships. A wide variety of analogous molecules, incorporating heterocycles in place of benzenoid rings, demonstrate similar properties to the parent compounds and have likewise been investigated. Functionalization of acene compounds by placement of groups around the molecule affects the way in which molecules interact in the solid state, in addition to the energetics of the molecule. The use of electron donating or electron withdrawing groups affects the frontier molecular orbitals and thus affects the optical and electronic gaps of the molecules. The use of bulky side groups such as alkylsilylethynyl groups allows for crystal engineering of molecular aggregates, and changing the volume and dimensions of the alkylsilyl groups affects the intermolecular interactions and thus changes the packing motif. In chapter 2, a series of tetracene and pentacene molecules with strongly electron withdrawing groups is described. The investigation focuses on the change in energetics of the frontier molecular orbitals between the base acene and the nitrile and dicyanovinyl derivatives as well as the differences between the pentacene and tetracene molecules. The differences in close packing motifs through use of bulky alkylsilylethynyl groups is also discussed in relation to electron acceptor material design and bulk heterojunction organic photovoltaic characteristics. Chapter 3 focuses on molecular acceptor and donor molecules for bulk heterojunction organic photovoltaics based on anthrathiophene and benzo[1,2-b:4,5-b’]dithiophene central units like literature molecules containing fluorene and dithieno[2,3-b:2’,3’-d]silole cores. The synthetic strategies of developing reduced symmetry benzo[1,2-b:4,5-b’]dithiophene to study the effect of substitution around the central unit is also described. The optical and electronic properties of the donors and acceptors are described along with the performance and characteristics of devices employing these molecules. The final two data chapters focus on new nitrogen containing polycyclic hydrocarbons containing indolizine and (2.2.2) cyclazine units. The optical, electronic and other physical properties of these molecules are explored, in addition to the synthetic strategies for incorporating the indolizine and cyclazine units. By use of alkylsilylethynyl groups, crystal engineering was investigated for the benzo[2,3-b:5,6-b’]diindolizine chromophore described in chapter 4 to target the 2-D “brick-work” packing motif for application in field effect transistor devices. Optical and electronic properties of the cyclazine end-capped acene molecules described in chapter 5 were investigated and described in relation to the base acene molecules. In both cases, density functional theory calculations were conducted to better understand unexpected optical properties of these molecules, which are like the linear acene series despite the non-linear attachment

Library Impact Statement for PHC 416 Integrated Pharmacy Lab 3

Library Impact Statement submitted in response to new course proposal for PHC 416 Integrated Pharmacy Lab

Library Impact Statement for PHC 515 Integrated Pharmacy Lab 5

Library Impact Statement submitted in response to new course proposal for PHC 516 Integrated Pharmacy Lab 5. New course was supported with no need for additional resources

Acquisitions Unit Annual Report 1990-1991

Annual report of the Acquisitions Unit, University Library, University of Rhode Island for fiscal year 1990-1991. Covers staffing, technology, acquisitions of monographs and serials, binding and processing. For monographs, includes statistics on requests searched, duplicates returned, titles ordered, titles claimed, volumes added by acquisition type, microforms added, media added, and invoices processed. See also additional file. For serials and processing, includes statistics on volumes withdrawn, titles added, volumes added, volumes bound, volumes processed, volumes mended, and microforms added. See also additional file

Acquisitions Unit Annual Report 1989-1990

Annual report of the Acquisitions Unit, University Library, University of Rhode Island for fiscal year 1989-1990. Covers staffing, technology, acquisitions of monographs and serials, binding and processing. Includes statistics on monograph and serial expenditures. For monographs, includes monthly statistics on requests searched, duplicates returned, titles ordered, titles claimed, volumes added by acquisition type, approvals returned, microforms added, media added, and invoices processed. For serials and processing, includes monthly statistics on volumes withdrawn, titles added, volumes added, volumes bound, volumes processed, volumes mended, titles claimed, and microform pieces added. Also includes binding statistics