A Growing Sin-dustry: The History and Effects of Cigarette Excise Taxation and Regulation in the United States

Originating with the gabelle taxes of France during the close of the Albigensian Crusades, excise taxes and regulations on consumer products have historically been used by local and federal governments to generate revenue during periods of war. Following the enactment of the Internal Revenue Act on June 30, 1864, the United States extended their definition of consumer products to include cigarettes and other tobacco products. The United States Federal government justifies cigarette taxes as a method not only to discourage the habit of smoking but also to recover the costs of the negative externalities associated with the “sinful” behavior. Through an analysis of price elasticities as well as individual state taxation and cigarette consumption data, this thesis attempts to explain why increased prices of cigarettes due to excise taxes are not effective deterrents for smokers without additional enforcement of tax-avoidant behaviors. The first section of this study defines excise taxation through historical and contemporary theories. In addition, the analysis chronologically reviews the history of excise taxation and regulation, including those imposed on cigarette and tobacco, in the United States. This chronological review also highlights the evolution of government policy and the acceptability of cigarette consumption in the United States. The second section analyzes tobacco taxation in the United States during the year 2015. The section begins with an overview of the federal governments’ tobacco taxation policies in the nation. The section concludes with a review of differing taxation rates in individual states. The conclusion introduces factors that affect smoking behavior, which will be used in the proceeding econometric analyses. The third section uses an econometric analysis, conducted by John Lovell Jarvis at Wesleyan University, to explain the price elasticity of cigarettes and the impact of tax-induced prices on annual per capita cigarette consumption. The fourth section also illustrates a differing explanation of price elasticity from the perspective of tobacco companies. The final section studies the impact of cigarette taxation in the state of New York as well as the advantages and disadvantages of cigarette excise taxes. The section explores the increases in tax-avoidant behaviors and additional legislation that affect cigarette consumption in New York and the United States as a whole. Using the results from these studies, the conclusion section discusses the effects of cigarette taxation and regulation on consumer smoking behavior in the United States

Seeing Straight in the Workplace: An Examination of Sexual Orientation Discrimination in Public Employment in the Aftermath of Lawrence v. Texas

Title VII does not explicitly protect homosexual employees from sexual orientation discrimination and the courts have generally refused to bootstrap sexual orientation discrimination into Title VII as a form of gender discrimination. Therefore, homosexual employees have had to depend on their constitutional rights to protect them from their public employers’ sexual orientation discrimination. Traditionally, the courts have allowed public employers to discriminate against homosexual employees so long as the employers’ reasons were rationally related to legitimate business purposes. I argue that the Supreme Court’s reasoning in Lawrence v. Texas forces future courts to question the reasonableness of employers’ rational bases. Moreover, the Court’s reasoning opens the door for a future Court to declare homosexuals to be a suspect class and private, homosexual conduct to be a fundamental right. The courts would then apply strict scrutiny rather than a rational basis test to homosexual employees’ First Amendment, Equal Protection, and Substantive Due Process claims. Finally, I argue that the Court’s reasoning supports the enactment of the Employment Non-Discrimination Act

Comparative Analysis of Two Cryogenic Force Balance Calibration Systems

Cryogenic wind-tunnel facilities face unique challenges in the calibration and operation of various measurement systems and instrumentation. Instruments that are subjected to the cryogenic conditions of the test plenum require careful design and calibration procedures to maintain instrument performance. NASAs National Transonic Facility (NTF) and the European Transonic Windtunnel (ETW) are two cryogenic wind-tunnel facilities, each with the ability to calibrate force measurement systems (FMS) at cryogenic conditions. These facilities have different methodologies and processes for calibrating these systems. This paper discusses differences in the methodologies and processes and compares the results of two separate cryogenic calibrations of the NTF-118A force balance that were completed at both wind-tunnel facilities

Osmotic Edema Rapidly Increases Neuronal Excitability Through Activation of NMDA Receptor-Dependent Slow Inward Currents in Juvenile and Adult Hippocampus.

Cellular edema (cell swelling) is a principal component of numerous brain disorders including ischemia, cortical spreading depression, hyponatremia, and epilepsy. Cellular edema increases seizure-like activity in vitro and in vivo, largely through nonsynaptic mechanisms attributable to reduction of the extracellular space. However, the types of excitability changes occurring in individual neurons during the acute phase of cell volume increase remain unclear. Using whole-cell patch clamp techniques, we report that one of the first effects of osmotic edema on excitability of CA1 pyramidal cells is the generation of slow inward currents (SICs), which initiate after approximately 1 min. Frequency of SICs increased as osmolarity decreased in a dose-dependent manner. Imaging of real-time volume changes in astrocytes revealed that neuronal SICs occurred while astrocytes were still in the process of swelling. SICs evoked by cell swelling were mainly nonsynaptic in origin and NMDA receptor-dependent. To better understand the relationship between SICs and changes in neuronal excitability, recordings were performed in increasingly physiological conditions. In the absence of any added pharmacological reagents or imposed voltage clamp, osmotic edema induced excitatory postsynaptic potentials and burst firing over the same timecourse as SICs. Like SICs, action potentials were blocked by NMDAR antagonists. Effects were more pronounced in adult (8-20 weeks old) compared with juvenile (P15-P21) mice. Together, our results indicate that cell swelling triggered by reduced osmolarity rapidly increases neuronal excitability through activation of NMDA receptors. Our findings have important implications for understanding nonsynaptic mechanisms of epilepsy in relation to cell swelling and reduction of the extracellular space