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

Explaining negative refraction without negative refractive indices

Negative refraction through a triangular prism may be explained without assigning a negative refractive index to the prism by using array theory. For the case of a beam incident upon the wedge, the array theory accurately predicts the beam transmission angle through the prism and provides an estimate of the frequency interval at which negative refraction occurs. Negative refraction effects not only occur in prisms made of traditional metamaterial unit cells, such as magneto-dielectric spheres, but also in solid prisms made of completely filled, homogenous unit cells. In both prisms, the hypotenuse has a staircase shape because they are built of cubic unit cells. The large phase delay imparted by each unit cell, combined with the staircase shape of the hypotenuse, creates the necessary conditions for negative refraction. Full wave simulations using the finite-difference time-domain method show that array theory accurately predicts the beam transmission angle for both solid prisms and prisms made of magneto-dielectric spheres

Supporting reinterpretation in computer-aided conceptual design

This paper presents research that aims to inform the development of computational tools that better support design exploration and idea transformation - key objectives in conceptual design. Analyses of experimental data from two fields - product design and architecture - suggest that the interactions of designers with their sketches can be formalised according to a finite number of generalised shape rules defined within a shape grammar. Such rules can provide a basis for the generation of alternative design concepts and they have informed the development of a prototype shape synthesis system that supports dynamic reinterpretation of shapes in design activity. The notion of 'sub-shapes' is introduced and the significance of these to perception, recognition and the development of emergent structures is discussed. The paper concludes with some speculation on how such a system might find application in a range of design fields

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

Conductivity in Jurkat cell suspension after ultrashort electric pulsing

Ultrashort electric pulses applied to similar cell lines such as Jurkat and HL-60 cells can produce markedly different results , which have been documented extensively over the last few years. We now report changes in electrical conductivity of Jurkat cells subjected to traditional electroporation pulses (50 ms pulse length) and ultrashort pulses (10 ns pulse length) using time domain dielectric spectroscopy (TDS). A single 10 ns, 150 kV/cm pulse did not noticeably alter suspension conductivity while a 50 ms, 2.12 kV/cm pulse with the same energy caused an appreciable conductivity rise. These results support the hypothesis that electroporation pulses primarily interact with the cell membrane and cause conductivity rises due to ion transport from the cell to the external media, while pulses with nanosecond duration primarily interact with the membranes of intracellular organelles. However, multiple ultrashort pulses have a cumulative effect on the plasma membrane, with five pulses causing a gradual rise in conductivity up to ten minutes post-pulsing

S-, P- and D-wave resonances in positronium-sodium and positronium-potassium scattering

Scattering of positronium (Ps) by sodium and potassium atoms has been investigated employing a three-Ps-state coupled-channel model with Ps(1s,2s,2p) states using a time-reversal-symmetric regularized electron-exchange model potential fitted to reproduce accurate theoretical results for PsNa and PsK binding energies. We find a narrow S-wave singlet resonance at 4.58 eV of width 0.002 eV in the Ps-Na system and at 4.77 eV of width 0.003 eV in the Ps-K system. Singlet P-wave resonances in both systems are found at 5.07 eV of width 0.3 eV. Singlet D-wave structures are found at 5.3 eV in both systems. We also report results for elastic and Ps-excitation cross sections for Ps scattering by Na and K.Comment: 9 pages, 5 figures, Accepted in Journal of Physics

Convergent variational calculation of positronium-hydrogen-atom scattering lengths

We present a convergent variational basis-set calculational scheme for elastic scattering of positronium atom by hydrogen atom in S wave. Highly correlated trial functions with appropriate symmetry are needed for achieving convergence. We report convergent results for scattering lengths in atomic units for both singlet ($=3.49\pm 0.20$) and triplet ($=2.46\pm 0.10$) states.Comment: 11 pages, 1 postscript figure, Accepted in J. Phys. B (Letter

Secure pseudo-random linear binary sequences generators based on arithmetic polynoms

We present a new approach to constructing of pseudo-random binary sequences (PRS) generators for the purpose of cryptographic data protection, secured from the perpetrator's attacks, caused by generation of masses of hardware errors and faults. The new method is based on use of linear polynomial arithmetic for the realization of systems of boolean characteristic functions of PRS' generators. "Arithmetizatio" of systems of logic formulas has allowed to apply mathematical apparatus of residue systems for multisequencing of the process of PRS generation and organizing control of computing errors, caused by hardware faults. This has guaranteed high security of PRS generator's functioning and, consequently, security of tools for cryptographic data protection based on those PRSs

Treatment of urinary schistosomiasis: methodological issues and research needs identified through a Cochrane systematic review

SUMMARY Guidelines recommend praziquantel (PZQ) for the treatment and control of schistosomiasis, with no real alternative. Metrifonate was still widely used against Schistosoma haematobium in the 1990s, and then withdrawn. Experimental studies and clinical trials suggest that artemisinin compounds are active against S. haematobium. In a Cochrane systematic review assessing the efficacy and safety of drugs for treating urinary schistosomiasis, 24 randomized controlled trials (n=6315 individuals) met our inclusion criteria. These trials compared a variety of single agent and combination regimens with PZQ, metrifonate or artemisinin derivatives. The review confirmed that both the standard recommended doses of PZQ (single 40 mg/kg oral dose) and metrifonate (3×7·5-10 mg/kg oral doses administered fortnightly) are efficacious and safe in treating urinary schistosomiasis, but there is no study comparing these two regimens head-to-head. There is currently not enough evidence to evaluate artemisinin compounds. Most of the studies included in the Cochrane systematic review were insufficiently powered, lacked standardization in assessing and reporting outcomes, and had a number of methodological limitations. In this paper we discuss the implications of these findings with respect to public health and research methodology and propose priority research needs