Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion

This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979,1982,1985, and 1988. The TCMP data allows us to observe income and taxes before and after a tax audit. In order to generate a range of scalar estimates of the redistributive impact of more complete compliance we employ the family of extended Gini and concentration coefficients. We find that the vertical equity effects are very small of negative; however, there is a considerable amount of horizontal inequity generated by noncompliance and in this sense more complete auditing of tax returns could improve the fairness of the tax system

Redistributional Effects of the National Flood Insurance Program

This study examines the redistributional effects of the National Flood Insurance Program (NFIP) using a national database of premium, coverage, and claim payments at the county level between 1980 and 2006. Measuring progressivity as the departure from per capita county income proportionality we find that NFIP premiums are weakly regressive on an annual basis but become proportional as the time horizon is extended beyond a single year. In contrast, we find that NFIP claim payments are moderately progressive over all time horizons studied. In sum, we find no evidence that the NFIP disproportionally advantages richer counties.NFIP, progressivity, departure from proportionality

Social Interactions in the Labor Market

We examine theoretically and empirically social interactions in labor markets and how policy prescriptions can change dramatically when there are social interactions present. Spillover effects increase labor supply and conformity effects make labor supply perfectly inelastic at a reference group average. The demand for a good may also be influenced by either a spillover effect or a conformity effect. Positive spillover increases the demand for the good with interactions, and a conformity effect makes the demand curve pivot to become less price sensitive. Similar social interactions effects appear in the associated derived demands for labor. Individual and community factors may influence the average length of poverty spells. We measure local economic conditions by the county unemployment rate and neighborhood spillover effects by the racial makeup and poverty rate of the county. We find that moving an individual from one standard deviation above the mean poverty rate to one standard deviation below the mean poverty rate (from the inner city to the suburbs) lowers the average poverty spell by 20–25 percent. We further consider overall labor market outcomes by examining theoretically the socially optimal wealth distribution. Interdependence in utility can mitigate the need to transfer wealth to low-wage individuals and may require them to be poorer by all objective measures. Finally, we quantify how labor market policy changes when there are household social interactions. Labor supply estimates indicate positive economically important spillovers for adult U.S. men. Ignoring or incorrectly considering social interactions can mis-estimate the labor supply response of tax reform in the United States by as much as 60 percent.social interactions, spillover, conformity, inequality, poverty, labor supply, reference group, social multiplier, income tax, PSID

Gust Generator for a Supersonic Wind Tunnel

The effectiveness was investigated of a flat plate gust generator that was located in the nozzle throat of the Lewis 10- by 10-foot supersonic wind tunnel. Gust plates were tested at nozzle wall Mach numbers of 3.1, 2.4, and 2.0. Test results show that the flat plate concept may be used as a gust generator for a wind tunnel; however, more extensive investigation is required to completely define its capabilities and limitations. For the single transient data point recorded, a gust amplitude (decrement) of 0.15 in Mach number was obtained. Analysis of these transient data indicates a response with a corner frequency of at least 8 hertz

Suppression of surface roughening during ion bombardment of semiconductors

Ion beams are used routinely for processing of semiconductors, particularly sputtering, ion implantation and direct-write fabrication of nanostructures. However, the utility of ion beam techniques is limited by crystal damage and surface roughening. Damage can be reduced or eliminated by performing irradiation at elevated temperatures. However, at these conditions, surface roughening is highly problematic due to thermal mobility of adatoms and surface vacancies. Here we solve this problem using hydrogen gas, which we use to stabilize surface mass flow and suppress roughening during ion bombardment of elemental and compound semiconductors. We achieve smooth surfaces during ion-beam processing, and show that the method can be enhanced by radicalizing H2 gas using a remote plasma source. Our approach is broadly applicable, and expands the utility of ion beam techniques for the processing and fabrication of functional materials and nanostructures.Comment: 14 pages, 5 figure

On the Genetic Interpretation of Disease Data

Background: The understanding of host genetic variation in disease resistance increasingly requires the use of field data to obtain sufficient numbers of phenotypes. We introduce concepts necessary for a genetic interpretation of field disease data, for diseases caused by microparasites such as bacteria or viruses. Our focus is on variance component estimation and we introduce epidemiological concepts to quantitative genetics. Methodology/Principal Findings: We have derived simple deterministic formulae to predict the impacts of incomplete exposure to infection, or imperfect diagnostic test sensitivity and specificity on heritabilities for disease resistance. We show that these factors all reduce the estimable heritabilities. The impacts of incomplete exposure depend on disease prevalence but are relatively linear with the exposure probability. For prevalences less than 0.5, imperfect diagnostic test sensitivity results in a small underestimation of heritability, whereas imperfect specificity leads to a much greater underestimation, with the impact increasing as prevalence declines. These impacts are reversed for prevalences greater than 0.5. Incomplete data recording in which infected or diseased individuals are not observed, e.g. data recording for too short a period, has impacts analogous to imperfect sensitivity. Conclusions/Significance: These results help to explain the often low disease resistance heritabilities observed under field conditions. They also demonstrate that incomplete exposure to infection, or suboptimal diagnoses, are not fata