Distributional Impacts of an Environmental Tax Shift: The Case of Motor Vehicle Emissions Taxes

One of the most common criticisms of pollution taxes is that they are often believed to be inequitable — i.e., low income households are thought to be disproportionately harmed. In this paper, we assess the distributional impacts of three taxes aimed at reducing emissions from motor vehicles: (i) a tax on total annual emissions, (ii) a tax on emissions rates (in grams per mile), and (iii) a tax on annual miles traveled. We use two alternative measures of economic well-being, annual household income and a constructed measure of lifetime income. We find that all three fees look regressive, both on the basis of annual and lifetime income — though much less so on a lifetime income basis. However, if one of these fees is used to substitute for existing vehicle registration fees, the differential impacts over existing fees are quite small: on a lifetime income basis, the mileage-based fee looks almost identical to the current system, while the total emissions fee is a little more regressive and the emissions rate-based fee slightly more regressive still than the current system. These results highlight the importance of tax shifting to help the environment.

Rising Food Prices Take a Bite Out of Food Stamp Benefits

The Food Stamp Program is designed to provide low-income families with increased food purchasing power to obtain a nutritionally adequate diet. As in most other Federal Government assistance programs, benefits are adjusted in response to rising prices—in this case, rising food prices. The current method of adjustment results in a shortfall between the maximum food stamp benefit and the cost of a nutritionally adequate diet as specified by USDA’s Thrifty Food Plan. During fiscal year (FY) 2007, the food purchasing shortfall in the caseload-weighted maximum benefit for the program grew from $7 in October 2006 to$19 in September 2007. In FY 2008, the amount grew from almost $8 in October 2007 to$34 in July 2008 and to $38 in September 2008. In an average month, food stamp households faced shortfalls of over$2 in FY 2003, $12 in FY 2007, and$22 in FY 2008. These losses in food purchasing power account for 1 percent, 4 percent, and 7 percent of the maximum benefit in each respective year. Alternative adjustment methods can reduce the shortfall but will raise program costs.Rising food prices, food price inflation, food stamp benefits, Supplemental Nutrition Assistance Program, Food Stamp Program, food purchasing power, cost of the Thrifty Food Plan., Consumer/Household Economics, Financial Economics,

Food Stamp Benefits Adjust to Earnings with and without Cross-Program Effects from TANF and SSI Cash Assistance

As households participating in the Food Stamp Program and other public assistance programs work more, the additional earnings are partially offset by a reduction in food stamp benefits and cash assistance from Temporary Assistance for Needy Families (TANF) or Supplemental Security Income (SSI). The rate at which food stamp benefits and TANF or SSI cash assistance are reduced with an increase in earnings is referred to as the programs effective benefit reduction rate (EBRR). This report derives FSP EBRRs for earnings with and without cross-program effects from adjustments to TANF or SSI cash assistance due to the additional earnings. The estimated FSP EBRRs are combined with TANF EBRRs and SSI EBRRs to estimate an effective tax rate on earnings in terms of these program benefits. With the authority for TANF programs devolved to States in 1996 Welfare Reform Law, FSP and TANF EBRRs as well as effective tax rates on earnings will vary by State. This report illustrates the treatment of earnings among these programs and the variation in treatment across states.Food Consumption/Nutrition/Food Safety,

NGC 1058: Gas motions in an extended, quiescent spiral disk

Researchers investigate in detail the motion of gas in the galaxy NGC 1058 using the very large array (VLA) to map the emission in the 21-cm line. This galaxy is so nearly face-on that the contribution to the line width due to the variation of the rotational velocity across the D-array beam is small compared with the random z-motion of the gas. Researchers confirm results of earlier studies (Lewis 1987, A. and A. Suppl., 63, 515; van der Kruit and Shostak 1984, A. and A., 134, 258) of the galaxy's total neutral hydrogen (HI) and kinematics, including the fact that the rotation curve drops faster than Keplerian at the outer edge of the disk, which is interpreted as a fortuitous twist of the plane of rotation in the outer disk. However, their very high velocity resolution (2.58 km s(exp -1) after Hanning smoothing) coupled with good spatial resolution, allows researchers to measure more accurately the line width, and even to some extent its shape, throughout the disk. One of the most interesting results of this study is the remarkable constancy of the line width in the outer disk. From radius 90 to 210 seconds the Gaussian velocity dispersion (sigma sub nu) of the 21-cm line has a mean value of 5.7 km s(exp -1) (after correcting for the spectral resolution) with a dispersion of less than 0.9 km s(exp -1) (after correcting for the spectral resolution) with a dispersion of less than 0.9 km s(exp -1). Translating this directly into a kinetic temperature (Doppler temperature): T sub Dopp equals 121K (sigma sub mu exp 2/(km s(exp -1) (exp 2) gives 4000 K, with a dispersion of less than 1500 K over the outer disk. This constancy is observed even when comparing the spiral arms versus inter-arm regions, which in the radius range from 100 to 150 seconds the surface density modulates (defined as the ratio N sub peak -N sub trough/N sub peak + N sub trough) from 0.5 to 0.25 in the range 150 to 200 seconds

Structural Insights into Group 14 Compounds from Solid-State NMR Spectroscopy

In this thesis, the potential utility of solid-state NMR spectroscopy to provide insights into the structure and bonding of organogermanium and tin compounds is examined. Germanium-73 is an extremely challenging nucleus to examine due to multiple unfavourable NMR properties. However, the great utility of silicon-29 NMR spectroscopy suggests that 73Ge could be a valuable tool for structural characterization. Initial investigations focused on a series of simple organogermanes as benchmarks for future investigations. Compounds with known X-ray structures were used to determine an effective method for density functional theory calculations. That methodology was then further employed to propose structures for several less well characterized compounds. 73Ge NMR spectroscopy was used, in conjunction with 35Cl and 79Br NMR spectroscopy, to characterize the novel germanium(I) halides, GeCl and GeBr. As the monohalides are amorphous, glasslike compounds, methods for structural characterization are limited. Calculation of the NMR parameters for a series of model compounds was used to propose a structure. 35Cl NMR spectroscopy was explored as a potential source of indirect information about germanium. There appears to be a relationship between the oxidation state at germanium and the shape of the 35Cl NMR signal. Additionally, a correlation between the NMR parameters of germanium(II) chlorides and Ge–Cl bond lengths was established. 119Sn NMR spectroscopy is better developed than 73Ge or 35Cl NMR spectroscopy. However, it is often difficult to obtain a 119Sn signal in solution at moderate magnetic field. A series of cationic tin(II) cryptand complexes were examined in the solid state. The 119Sn NMR parameters were used to describe the structure of a compound for which X-ray quality single crystals could not be grown. Additionally, several ambiguities about the bonding of a second compound were resolved

Working Health Services Scotland: a four-year evaluation

Background: Working Health Service Scotland (WHSS) supports the self-employed and employees of small and medium-sized enterprises (SMEs) in Scotland with a health condition affecting their ability to work, who are either absent or at risk of becoming absent due to it. Aims: To evaluate the impact on health and work outcomes of WHSS clients over a 4-year period. Methods: Data were collected at enrolment, entry, discharge and follow-up at 3 and 6 months after discharge. Clients completed up to three validated health questionnaires at entry and discharge—EuroQol five dimensions (EQ-5D) and visual analogue scale (VAS); Hospital Anxiety and Depression Scale (HADS); and Canadian Occupational Performance Measure (COPM). Results: A total of 13463 referrals occurred in the 4-year period; 11748 (87%) were eligible and completed entry assessment and 60% of the latter completed discharge paperwork. The majority of referrals were due to musculoskeletal conditions (84%) while 12% were referred with mental health conditions. Almost a fifth (18%) of cases were absent at entry and back at work at discharge. Work days lost while in WHSS was associated with age, length of absence prior to entering WHSS, primary health condition and time in programme. All health measures showed significant improvements from entry to discharge. Improvement in general health was sustained at 3- and 6-month follow-up. Conclusions: The WHSS evaluation findings indicate that participation was associated with positive changes to health and return-to-work. The extent of the positive change in health measures and work ability can be highly important economically for employees and employers