Middle-income tax rates: trends and prospects

The federal tax liabilities of different income groups change constantly in response to new tax laws and shifting economic circumstances. For example, in recent years, Congress has lowered individual income tax rates, increased child and dependent care credits, and reduced taxes on dividends and capital gains. Much of the economic analysis and political debate about these federal tax changes concerns the impact on upper- or lower-income groups, while the impact on middle-income taxpayers sometimes gets forgotten. ; The trends in tax rates can be difficult for middle-income taxpayers, themselves, to discern. Modest revisions to the federal tax code may hardly be noticed in any given year; yet these revisions could build over time into a large change in the middle-income tax rate. Some taxpayers may also find it difficult to determine whether changes in their tax liability are due to legislated changes in the federal tax code or shifts in their own circumstances. ; Davig and Garner define the effective federal tax rate for middle-income households and discuss the problems in computing this measure. They find that the effective federal tax rate facing middle-income households has trended downward over the last 25 years and is currently low by historical standards. Moreover, the composition of middle-income tax liabilities over this period has shifted away from individual income taxes toward payroll taxes. Finally, they show that under current tax law middle-income taxes are projected to rise in the future.Taxation

The microstructure and microtexture of zirconium oxide films studied by transmission electron backscatter diffraction and automated crystal orientation mapping with transmission electron microscopy

A detailed characterization of nanostructured thin zirconium oxide films formed during aqueous corrosion of a nuclear-grade zirconium alloy (Zircaloy-4) has been carried out by means of two novel, ultra-high-spatial-resolution grain mapping techniques, namely automated crystal orientation mapping in the transmission electron microscope (TEM) and transmission electron backscatter diffraction (t-EBSD). While the former provided excellent spatial resolution with the ability to identify tetragonal ZrO<sub>2</sub> grains as small as ∼5 nm, the superior angular resolution and unambiguous indexing with t-EBSD enabled verification of the TEM observations. Both techniques revealed that in a stress-free condition (TEM foil prepared by focused ion beam milling), the oxide consists mainly of well-oriented columnar monoclinic grains with a high fraction of transformation twin boundaries, which indicates that the transformation from tetragonal to monoclinic ZrO<sub>2</sub> is a continuous process, and that a significant fraction of the columnar grains transformed from stress-stabilized tetragonal grains with (0 0 1) planes parallel to the metal–oxide interface. The TEM analysis also revealed a small fraction of size-stabilized, equiaxed tetragonal grains throughout the oxide. Those grains were found to show significant misalignment from the expected (0 0 1) growth direction, which explains the limited growth of those grains. The observations are discussed in the context of providing new insights into corrosion mechanisms of zirconium alloys, which is of particular importance for improving service life of fuel assemblies used in water-cooled reactors

Creation of long-term coherent optical memory via controlled nonlinear interactions in Bose-Einstein condensates

A Bose-Einstein condensate confined in an optical dipole trap is used to generate long-term coherent memory for light, and storage times of more than one second are observed. Phase coherence of the condensate as well as controlled manipulations of elastic and inelastic atomic scattering processes are utilized to increase the storage fidelity by several orders of magnitude over previous schemes. The results have important applications for creation of long-distance quantum networks and for generation of entangled states of light and matter.Comment: published version of the pape

Divestment of Federal Water Projects

21 pages. Contains references

Divestment of Federal Water Projects

21 pages. Contains references

The Future of Appellate Advocacy

Keynote lecture

A Comparison of Student Success by Faculty Qualifications

Providing the best qualified faculty to ensure the most successful student outcomes is a priority in higher education. The use of adjunct faculty in colleges and universities is continually increasing, especially for lower level courses. Previous research has come to conflicting conclusions regarding the quality of adjunct faculty. Indicators of student success were compared between part-time instructors with professional doctoral degrees and full-time instructors with academic doctoral degrees. Results of statistical analyses of both a comparison of final grade distributions and knowledge of course content determined that there were no significant differences between two comparable groups of students in a freshman-level anatomy and physiology course. There were also no statistically significant differences in student outcomes of the subsequent course of anatomy and physiology or in the acceptance rates of students to allied health programs based on their instructors\u27 qualifications in the first semester anatomy and physiology course. The results of this study suggest that students of part-time faculty with professional doctoral degrees have the same levels of success as those students who had full-time faculty in the same course

Court Review: Volume 38, Issue 2 - Afterword

That said, Judge Posner’s response here is off the mark (he doesn’t distinguish citational from substantive footnotes, and therefore doesn’t address my main thesis), based on an irrelevant standard (our opinions are short enough as it is), self-contradictory (a judge can always use footnotes to shorten the text), and downright quirky (opinions shouldn’t have a “spurious air of scholarship”). Although opinions may not be scholarship, their very essence is reasoning, and the citations that judges now throw on the page can obscure the reasoning for both the reader and the writer