City Taxes and Property Tax Bases

This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's tax base by about 1.5 percent. In addition, local income taxes and taxes levied by overlying jurisdictions (such as county and state governments) also have negative impacts on the city's property tax base. Local sales taxes, in contrast, appear to have little impact. We conclude that taxes affect local property values more than is typically implied by previous studies that have investigated the impacts of state and local taxes on firms' location decisions.

Analysis and assessment of film materials and associated manufacturing processes for a solar sail

Candidate resin manufacturers and film producers were surveyed to determine the availability of key materials and to establish the capabilities of fabricators to prepare ultrathin films of these materials within the capacity/cost/time constraints of the Halley program. Infrared spectra of three candidate samples were obtained by pressing each sample against an internal reflection crystal with the polymer sandwiched between the crystal and the metal backing. The sample size was such that less than one-fourth of the surface of the crystal was covered with the sample. This resulted in weak spectra requiring a six-fold expansion. Internal reflection spectra of the three samples were obtained using both a KRS-5 and a Ge internal reflection crystal. Subtracted infrared spectra of the three samples are presented

Sectorneutral Accounting Standards: A Ten year Experiment

In 1992, New Zealand adopted a sectorneutral approach to standard setting – where the difference in accounting treatment is driven by differences in the nature of transactions and not by ownership or the objectives of the reporting entity. In the process of adopting International Financial Reporting Standards, New Zealand standardsetters are currently struggling to maintain sectorneutrality in financial reporting because international standards are primarily developed for profitoriented entities. With the possible loss of sectorneutral financial reporting, it is appropriate to review the outcome of tenyear experiment. In particular, we focus on the impact that transactions that are common to a number of public benefit entities have on accounting standards that apply to profitorientated entities. The results of this review may be useful to future standard setters and to the joint FASB/IASB convergence project

TB151: The Balsam Gall Midge--An Economic Pest of Balsam Fir Christmas Trees

This technical bulletin summarizes all previous published research on the balsam gall midge. Also included are new data on the effect of late bud burst on midge oviposition and the degree of population regulation of the gallmaker by its inquiline.https://digitalcommons.library.umaine.edu/aes_techbulletin/1051/thumbnail.jp

Upper Limits on the Extragalactic Background Light from the Gamma-Ray Spectra of Blazars

The direct measurement of the extragalactic background light (EBL) is difficult at optical to infrared wavelengths because of the strong foreground radiation originating in the Solar System. Very high energy (VHE, E$>$100 GeV) gamma rays interact with EBL photons of these wavelengths through pair production. In this work, the available VHE spectra from six blazars are used to place upper limits on the EBL. These blazars have been detected over a range of redshifts and a steepening of the spectral index is observed with increasing source distance. This can be interpreted as absorption by the EBL. In general, knowledge of the intrinsic source spectrum is necessary to determine the density of the intervening EBL. Motivated by the observed spectral steepening with redshift, upper limits on the EBL are derived by assuming that the intrinsic spectra of the six blazars are $\propto E^{-1.8}$. Upper limits are then placed on the EBL flux at discrete energies without assuming a specific spectral shape for the EBL. This is an advantage over other methods since the EBL spectrum is uncertain.Comment: 33 pages, 14 figures, accepted by Ap

Evidence for Intergalactic Absorption in the TeV Gamma-Ray Spectrum of Mkn 501

The recent HEGRA observations of the blazar Mkn 501 show strong curvature in the very high energy gamma-ray spectrum. Applying the gamma-ray opacity derived from an empirically based model of the intergalactic infrared background radiation field (IIRF), to these observations, we find that the intrinsic spectrum of this source is consistent with a power-law: dN/dE~ E^-alpha with alpha=2.00 +/- 0.03 over the range 500 GeV - 20 TeV. Within current synchrotron self-Compton scenarios, the fact that the TeV spectral energy distribution of Mkn 501 does not vary with luminosity, combined with the correlated, spectrally variable emission in X-rays, as observed by the BeppoSAX and RXTE instruments, also independently implies that the intrinsic spectrum must be close to alpha=2. Thus, the observed curvature in the spectrum is most easily understood as resulting from intergalactic absorption.Comment: 7 pages, 1 figure, accepted in ApJ Letters 1999 April

1862-09-06 B.F. Bradbury recommends Dwight McNeil for a furlough

https://digitalmaine.com/cw_me_1st_cav/1363/thumbnail.jp

Observations of TeV gamma rays from Markarian 501 at large zenith angles

TeV gamma rays from the blazar Markarian 501 have been detected with the University of Durham Mark 6 atmospheric Cerenkov telescope using the imaging technique at large zenith angles. Observations were made at zenith angles in the range 70 - 73 deg during 1997 July and August when Markarian 501 was undergoing a prolonged and strong flare.Comment: 7 pages, 2 figures, accepted for publication in J. Phys. G.: Nucl. Part. Phy