The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

[Excerpt] This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates. After base-broadening tax reform taxpayers may face lower statutory marginal rates but some taxpayers—those who itemize—may have more of their income is subject to tax, effectively increasing their marginal tax rates. The report also addresses other common base-broadening provisions that increase the effective marginal tax rate on the return to capital

Tax Rates and Economic Growth

[Excerpt] This report summarizes the evidence on the relationship between tax rates and economic growth, referring in a number of cases to more-detailed CRS reports. Potentially negative effects of tax rates on economic growth have been an issue in the debate about whether to increase taxes to address the budget deficit and whether to broaden the base and lower the rates with tax reform. After first distinguishing between short-run counter-cyclical considerations and long-run growth effects, the following section provides some historical data on tax rates and measures of factor supply and growth. This report then reviews the empirical evidence on the major contributors to growth. The final section concludes with a review of dynamic scoring issues

MODELING PRICE IMPACTS OF BACKWARD VERTICAL INTEGRATION IN THE US PORK INDUSTRY

The U.S. pork sector is evolving from an industry of small, independent firms vertically linked by spot markets to one of substantially larger firms vertically connected through contractual agreements and integration. Potential benefits to this tighter vertical arrangement include lower consumer pork prices, although the true nature of this benefit is still under debate. At the same time, there is concern of market foreclosure because highly vertically integrated industry may prevent independent hog producers from having access to open markets in which to sell their output. The objective of this paper is to develop an econometric model to estimate the extent of backward integration by pork processing firms into the upstream hog production stage, taking into account the oligopsonistic nature of the processors, and to simulate the effect of vertical integration on consumer and producer prices and welfare.backward vertical integration, oligopsony, pork, Industrial Organization, Livestock Production/Industries,

D to K and D to pi semileptonic form factors from Lattice QCD

We present a very high statistics study of D and D_s semileptonic decay form factors on the lattice. We work with MILC N_f=2+1 lattices and use the Highly Improved Staggered Quark action (HISQ) for both the charm and the strange and light valence quarks. We use both scalar and vector currents to determine the form factors f_0(q^2) and f_+(q^2) for a range of D and D_s semileptonic decays, including D to pi and D to K. By using a phased boundary condition we are able to tune accurately to q^2=0 and explore the whole q^2 range allowed by kinematics. We can thus compare the shape in q^2 to that from experiment and extract the CKM matrix element |V_cs|. We show that the form factors are insensitive to the spectator quark: D to K and D_s to eta_s form factors are essentially the same, which is also true for D to pi and D_s to K within 5%. This has important implications when considering the corresponding B/B_s processes.Comment: To appear in the proceedings of The 5th International Workshop on Charm Physics (Charm 2012

Diets of Steller sea lions (Eumetopias jubatus) in Southeast Alaska, 1993−1999

The diet of Steller sea lions (Eumetopias jubatus) was determined from 1494 scats (feces) collected at breeding (rookeries) and nonbreeding (haulout) sites in Southeast Alaska from 1993 to 1999. The most common prey of 61 species identified were walleye pollock (Theragra chalcogramma), Pacific herring (Clupea pallasii), Pacific sand lance (Ammodytes hexapterus), Pacific salmon (Salmonidae), arrowtooth flounder (Atheresthes stomias), rockfish (Sebastes spp.), skates (Rajidae), and cephalopods (squid and octopus). Steller sea lion diets at the three Southeast Alaska rookeries differed significantly from one another. The sea lions consumed the most diverse range of prey categories during summer, and the least diverse during fall. Diet was more diverse in Southeast Alaska during the 1990s than in any other region of Alaska (Gulf of Alaska and Aleutian Islands). Dietary differences between increasing and declining populations of Steller sea lions in Alaska correlate with rates of population change, and add credence to the view that diet may have played a role in the decline of sea lions in the Gulf of Alaska and Aleutian Islands

Virus taxonomy: the database of the International Committee on Taxonomy of Viruses (ICTV)

The International Committee on Taxonomy of Viruses (ICTV) is charged with the task of developing, refining, and maintaining a universal virus taxonomy. This task encompasses the classification of virus species and higher-level taxa according to the genetic and biological properties of their members; naming virus taxa; maintaining a database detailing the currently approved taxonomy; and providing the database, supporting proposals, and other virus-related information from an open-access, public web site. The ICTV web site (http://ictv.global) provides access to the current taxonomy database in online and downloadable formats, and maintains a complete history of virus taxa back to the first release in 1971. The ICTV has also published the ICTV Report on Virus Taxonomy starting in 1971. This Report provides a comprehensive description of all virus taxa covering virus structure, genome structure, biology and phylogenetics. The ninth ICTV report, published in 2012, is available as an open-access online publication from the ICTV web site. The current, 10th report (http://ictv.global/report/), is being published online, and is replacing the previous hard-copy edition with a completely open access, continuously updated publication. No other database or resource exists that provides such a comprehensive, fully annotated compendium of information on virus taxa and taxonomy

A human factors approach to range scheduling for satellite control

Range scheduling for satellite control presents a classical problem: supervisory control of a large-scale dynamic system, with unwieldy amounts of interrelated data used as inputs to the decision process. Increased automation of the task, with the appropriate human-computer interface, is highly desirable. The development and user evaluation of a semi-automated network range scheduling system is described. The system incorporates a synergistic human-computer interface consisting of a large screen color display, voice input/output, a 'sonic pen' pointing device, a touchscreen color CRT, and a standard keyboard. From a human factors standpoint, this development represents the first major improvement in almost 30 years to the satellite control network scheduling task

Comparison of Standard Length, Fork Length, and Total Length for Measuring West Coast Marine Fishes

Measurements of adult marine fishes on the U.S. west coast are usually made using one of three methods: standard length, fork length, or total length. Each method has advantages and disadvantages. In this paper we attempt to determine whether one method is faster and/or more reliable than the other methods. We found that all three methods were comparable. There was no appreciable difference in the time it took to measure fish using the different methods. Fork length had the most reproducible results; however, it had the highest level of bias between researchers. We therefore suggest that selection of measurement type be based on what other researchers have used for the species under study. The best improvement in measurement reliability probably occurs by adequate training of personnel and not type of measurement used

Generation M2: Media in the Lives of 8- to 18-Year-Olds

Examines trends in which media youth use, for how much time, how new media platforms have affected media consumption, what role mobile and online media play, what media environment youth live in, and how patterns vary by gender, age, and race/ethnicity