The Luke Effect and Federal Taxation: A Commentary on McMahon\u27s The Matthew Effect and Federal Taxation

Professor Martin J. McMahon, Jr.\u27s Article demonstrates that the rich are getting richer and the poor poorer in the United States, that something must be done to deal with increasing income inequality, and that income tax rates should be more progressive. Increasing tax rates on the super-rich as he suggests, however, will not eliminate these problems by itself. There is no way to decrease income inequality without increasing rate progressivity on a wider range of taxpayers. To do so would be politically problematic, and it therefore seems unlikely that these problems can be solved through the federal tax system

The Staphylococcus aureus Response to Unsaturated Long Chain Free Fatty Acids: Survival Mechanisms and Virulence Implications

Staphylococcus aureus is an important human commensal and opportunistic pathogen responsible for a wide range of infections. Long chain unsaturated free fatty acids represent a barrier to colonisation and infection by S. aureus and act as an antimicrobial component of the innate immune system where they are found on epithelial surfaces and in abscesses. Despite many contradictory reports, the precise anti-staphylococcal mode of action of free fatty acids remains undetermined. In this study, transcriptional (microarrays and qRT-PCR) and translational (proteomics) analyses were applied to ascertain the response of S. aureus to a range of free fatty acids. An increase in expression of the σB and CtsR stress response regulons was observed. This included increased expression of genes associated with staphyloxanthin synthesis, which has been linked to membrane stabilisation. Similarly, up-regulation of genes involved in capsule formation was recorded as were significant changes in the expression of genes associated with peptidoglycan synthesis and regulation. Overall, alterations were recorded predominantly in pathways involved in cellular energetics. In addition, sensitivity to linoleic acid of a range of defined (sigB, arcA, sasF, sarA, agr, crtM) and transposon-derived mutants (vraE, SAR2632) was determined. Taken together, these data indicate a common mode of action for long chain unsaturated fatty acids that involves disruption of the cell membrane, leading to interference with energy production within the bacterial cell. Contrary to data reported for other strains, the clinically important EMRSA-16 strain MRSA252 used in this study showed an increase in expression of the important virulence regulator RNAIII following all of the treatment conditions tested. An adaptive response by S. aureus of reducing cell surface hydrophobicity was also observed. Two fatty acid sensitive mutants created during this study were also shown to diplay altered pathogenesis as assessed by a murine arthritis model. Differences in the prevalence and clinical importance of S. aureus strains might partly be explained by their responses to antimicrobial fatty acids

Exploiting the Salience Bias in Designing Taxes

In making decisions, individuals rely on heuristics or cognitive biases. One of these is salience, which refers to visibility or prominence. Individuals are likely to focus on information or items that are prominent or salient and ignore those that are less visible. This Article develops an argument for exploiting this cognitive bias in designing or modifying taxes. Most commentary assumes that the intentional use of low-salience taxes by the government is undesirable and that increased salience is always required; to do otherwise is to take advantage of the cognitive bias that causes individuals to ignore taxes that are not prominent or salient. Although increasing salience is often desirable, there is a political-economy argument for intentionally exploiting this bias by incorporating low-salience provisions into tax design. By clarifying the concepts of transparency, complexity, and salience, this Article establishes a vocabulary that should facilitate more productive exchanges among behavioral economists, cognitive psychologists, and tax scholars regarding the salience of various revenue provisions. Moreover, and more importantly, this Article offers the first comprehensive case for the normative desirability of low-salience taxes. While others have suggested that low-salience taxes may enhance economic efficiency, scholars thus far have expressed skepticism about the desirability of low-salience taxation from a democratic-theory perspective. This Article shows why low-salience taxation may in fact be democracy-enhancing. The Article concludes with a case study where the use of low-salience tax provisions is justified and effective, that is, where Congress finds it necessary to minimize the prominence of the tax because politically it cannot increase marginal tax rates

Federal Income Taxation: Principles and Policies

This casebook on federal income taxation contains detailed text and explanatory materials, along with a new Teachers’ Manual and comprehensive problem sets. The eighth edition marks a major revision of the casebook to cover recent regulations, rulings, cases and other new developments, including the major changes made to the Internal Revenue Code by tax legislation in 2017.https://scholarship.law.columbia.edu/books/1101/thumbnail.jp

Federal Income Taxation: Principles and Policies

This casebook on federal income taxation contains detailed text and explanatory materials, along with a new Teachers’ Manual and comprehensive problem sets. The eighth edition marks a major revision of the casebook to cover recent regulations, rulings, cases and other new developments, including the major changes made to the Internal Revenue Code by tax legislation in 2017.https://scholarship.law.columbia.edu/books/1101/thumbnail.jp