Local Revenue Hills: A General Equilibrium Specification with Evidence from Four U.S. Cities

We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U.S. cities: Houston (property taxation), Minneapolis (property taxation), New York City (property, general sales, and income taxation), and Philadelphia (property, gross receipts, and wage taxation). Results suggest that all four of our cities are near the peaks of their longer-run revenue hills. Equilibrium effects are observed within three to four fiscal years after the initial increase in local tax rates. A significant negative impact (current period) effect of a balanced budget increase in city property tax rates on city property base is interpreted as a capitalization effect and suggests that marginal increases in city spending do not provide positive net benefits to property owners. Estimates of the effects of taxes on city employment levels for New York City and Philadelphia the two cities for which employment series are available show the local income and wage tax rates have significant negative effects on city employment levels.

Local Revenue Hills: Evidence from Four U. S. Cities

We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U.S. cities: Houston (property taxation), Minneapolis (property taxation), New York City (property, general sales, and income taxation), and Philadelphia (property, gross receipts, and wage taxation). Results suggest that three of our cities are near the peaks of their revenue hills; Minneapolis is the exception. A significant negative effect of a balanced budget increase in city property tax rates on city property base is interpreted as a capitalization effect and suggests that marginal increases in city spending do not provide positive net benefits to property owners. Estimates of the effects of taxes on city employment levels for New York City and Philadelphia -- the two cities for which employment series are available -- show the local income and wage tax rates have significant negative effects on city employment levels.Local Taxation, City Fiscal Policy, Urban Economic Development

Alphabetic Letter Identification: Effects of perceivability, similarity, and bias

The legibility of the letters in the Latin alphabet has been measured numerous times since the beginning of\ud experimental psychology. To identify the theoretical mechanisms attributed to letter identification, we report\ud a comprehensive review of literature, spanning more than a century. This review revealed that identification\ud accuracy has frequently been attributed to a subset of three common sources: perceivability, bias, and simi-\ud larity. However, simultaneous estimates of these values have rarely (if ever) been performed. We present the\ud results of two new experiments which allow for the simultaneous estimation of these factors, and examine\ud how the shape of a visual mask impacts each of them, as inferred through a new statistical model. Results showed that the shape and identity of the mask impacted the inferred perceivability, bias, and similarity space of a letter set, but that there were aspects of similarity that were robust to the choice of mask. The results illustrate how the psychological concepts of perceivability, bias, and similarity can be estimated simultaneously, and how each make powerful contributions to visual letter identification

Ecohydrological consequences of drought‐ and infestation‐triggered tree die‐off: insights and hypotheses

Widespread, rapid, drought-, and infestation-triggered tree mortality is emerging as a phenomenon affecting forests globally and may be linked to increasing temperatures and drought frequency and severity. The ecohydrological consequences of forest die-off have been little studied and remain highly uncertain. To explore this knowledge gap, we apply the extensive literature on the ecohydrological effects of tree harvest in combination with the limited existing die-off ecohydrology research to develop new, relevant hypotheses. Tree mortality results in loss of canopy cover, which directly alters evaporation, transpiration, and canopy interception and indirectly alters other watershed hydrologic processes, including infiltration, runoff, groundwater recharge, and streamflow. Both die-off and harvest research suggest that for most forests, water yield can be expected to increase following substantial loss of tree cover by die-off. We hypothesize that where annual precipitation exceeds 500 mm or water yield is dominated by snowmelt, watersheds will experience significantly decreased evapotranspiration and increased flows if absolute canopy cover loss from die-off exceeds 20%. However, recent observations suggest that water yield following die-off can potentially decrease rather than increase in drier forests. To reliably predict die-off responses, more research is needed to test these hypotheses, including observations of multiple water budget components and the persistence of ecohydrological effects with the post-die-off successional dynamics of tree recruitment, understorey growth, and interactions with additional disturbances. With die-off, mitigation and restoration options are limited and costly, necessitating societal adaptation; therefore, die-off ecohydrology should be a high priority for future research. Published in 2011. This article is a US Government work and is in the public domain in the USA.Keywords: bark beetle, Evapotranspiration, Recharge, Die-off, Ecohydrology, Forest mortality, Tree mortality, Water yield, Tree pestsKeywords: bark beetle, Evapotranspiration, Recharge, Die-off, Ecohydrology, Forest mortality, Tree mortality, Water yield, Tree pest

Submicron infrared imaging of an oesophageal cancer cell with chemical specificity using an IR-FEL

This work reports the use of an infrared spectroscopic version of scanning near-field optical microscopy (IR-SNOM) and shows that it is possible to reveal subcellular entities via their chemical constituents in a label-free human oesophageal adenocarcinoma cell (OE33). This work presents the first high spatial resolution (~0.15 μm) study of features imaged at various wavelengths within a cancer cell. The clear illumination of sub-micron sized moieties within a cell is a major step forward and is a key requirement for understanding cancer and for the study of other diseases and healthy tissue. The stable and tuneable light source was provided by the infrared free electron laser on the ALICE accelerator at Daresbury. The images reveal a structure with a size and wavelength absorption that are consistent with a chromosome and open the possibility of observing other localized structures, such as microvesicles, that play an important role in the development and spread of cancers

Re A (A Child) and the United Kingdom Code of Practice for the Diagnosis and Confirmation of Death: Should a Secular Construct of Death Override Religious Values in a Pluralistic Society?

The determination of death by neurological criteria remains controversial scientifically, culturally, and legally, worldwide. In the United Kingdom, although the determination of death by neurological criteria is not legally codified, the Code of Practice of the Academy of Medical Royal Colleges is customarily used for neurological (brainstem) death determination and treatment withdrawal. Unlike some states in the US, however, there are no provisions under the law requiring accommodation of and respect for residents’ religious rights and commitments when secular conceptions of death based on medical codes and practices conflict with a traditional concept well-grounded in religious and cultural values and practices. In this article, we analyse the medical, ethical, and legal issues that were generated by the recent judgement of the High Court of England and Wales in Re: A (A Child) [2015] EWHC 443 (Fam). Mechanical ventilation was withdrawn in this case despite parental religious objection to a determination of death based on the code of practice. We outline contemporary evidence that has refuted the reliability of tests of brainstem function to ascertain the two conjunctive clinical criteria for the determination of death that are stipulated in the code of practice: irreversible loss of capacity for consciousness and somatic integration of bodily biological functions

The ABC130 barrel module prototyping programme for the ATLAS strip tracker

For the Phase-II Upgrade of the ATLAS Detector, its Inner Detector, consisting of silicon pixel, silicon strip and transition radiation sub-detectors, will be replaced with an all new 100 % silicon tracker, composed of a pixel tracker at inner radii and a strip tracker at outer radii. The future ATLAS strip tracker will include 11,000 silicon sensor modules in the central region (barrel) and 7,000 modules in the forward region (end-caps), which are foreseen to be constructed over a period of 3.5 years. The construction of each module consists of a series of assembly and quality control steps, which were engineered to be identical for all production sites. In order to develop the tooling and procedures for assembly and testing of these modules, two series of major prototyping programs were conducted: an early program using readout chips designed using a 250 nm fabrication process (ABCN-25) and a subsequent program using a follow-up chip set made using 130 nm processing (ABC130 and HCC130 chips). This second generation of readout chips was used for an extensive prototyping program that produced around 100 barrel-type modules and contributed significantly to the development of the final module layout. This paper gives an overview of the components used in ABC130 barrel modules, their assembly procedure and findings resulting from their tests.Comment: 82 pages, 66 figure

The Drosophila melanogaster host model

The deleterious and sometimes fatal outcomes of bacterial infectious diseases are the net result of the interactions between the pathogen and the host, and the genetically tractable fruit fly, Drosophila melanogaster, has emerged as a valuable tool for modeling the pathogen–host interactions of a wide variety of bacteria. These studies have revealed that there is a remarkable conservation of bacterial pathogenesis and host defence mechanisms between higher host organisms and Drosophila. This review presents an in-depth discussion of the Drosophila immune response, the Drosophila killing model, and the use of the model to examine bacterial–host interactions. The recent introduction of the Drosophila model into the oral microbiology field is discussed, specifically the use of the model to examine Porphyromonas gingivalis–host interactions, and finally the potential uses of this powerful model system to further elucidate oral bacterial-host interactions are addressed