Perpetuating Inequality by Taxing Wealth

This Article attempts to correct this shortcoming in the progressive argument by returning narrative to its central place in the estate tax debate. Drawing on psychological insights, I hope to underscore the difficulty of the effort to preserve progressive taxation and combat wealth inequality

Critical parameters for coarse coal underground slurry haulage systems

Factors are identified which must be considered in meeting the requirements of a transportation system for conveying, in a pipeline, the coal mined by a continuous mining machine to a storage location neat the mine entrance or to a coal preparation plant located near the surface. For successful operation, the slurry haulage the system should be designed to operated in the turbulent flow regime at a flow rate at least 30% greater than the deposition velocity (slurry flow rate at which the solid particles tend to settle in the pipe). The capacity of the haulage system should be compatible with the projected coal output. Partical size, solid concentration, density, and viscosity of the suspension are if importance as well as the selection of the pumps, pipes, and valves. The parameters with the greatest effect on system performance ar flow velocity, pressure coal particle size, and solids concentration

Micropulsations in the electric field near the plasmapause, observed by ISEE-1

The occurrence of micropulsations near and inside the plasmapause was surveyed. The observed pulsations, classified as Pc3 and Pi2, are discussed. In addition one single event of Pc1 was observed. The frequencies in the Pc3 and Pi2 bands, the amplitude ranges, and the direction of rotation for the electric field vector are reported

Development of resins for composites by resin transfer molding

Designed to cover a wide range of resin technology and to meet the near-term and long-term needs of the aircraft industry, this research has three objectives: to produce resin transfer molding (RES) resins with improved processability, to produce prepreg systems with high toughness and service temperature, and to produce new resin systems. Progress on reaching the objectives is reported

Early results from ISEE-A electric field measurements

In the solar wind and in middle latitude regions of the magnetosphere, spacecraft sheath fields obscure the ambient field under low plasma flux conditions such that valid measurements are confined to periods of moderately intense flux. Initial results show: (1) that the DC electric field is enhanced by roughly a factor of two in a narrow region at the front, increasing B, edge of the bow shock, (2) that scale lengths for large changes in E at the subsolar magnetopause are considerably shorter than scale lengths associated with the magnetic structure of the magnetopause, and (3) that the transverse distribution of B-aligned E-fields between the outer magnetosphere and ionospheric levels must be highly complex to account for the random turbulent appearance of the magnetospheric fields and the lack of corresponding time-space variations at ionospheric levels. Spike-like, non-oscillatory, fields lasting less than 0.2 seconds are occasionally seen at the bow shock and at the magnetopause and also intermittently appear in magnetosheath and plasma sheet regions under highly variable field conditions

IMPLICATIONS OF THE TAX REFORM ACT OF 1976 FOR FARM ESTATE PLANNING

An intergeneration transfer simulation model is used to project estate transfer costs and the value of transfers to the heirs before and after the tax reform act of 1976. Lower Federal estate taxes result for estates that qualify for the special use valuation of farmland provision of the new law. Replacing the $60,000 estate exemption with the$47,000 estate tax credit and revising the tax rate schedule increases Federal estate taxes when the taxable estate is between $1.175 million and$9.353 million. The new carryover basis rules for estate assets acquired from decedents dying after 1979 also increase transfer costs.Agricultural Finance,

Geologic considerations in underground coal mining system design

Geologic characteristics of coal resources which may impact new extraction technologies are identified and described to aid system designers and planners in their task of designing advanced coal extraction systems for the central Appalachian region. These geologic conditions are then organized into a matrix identified as the baseline mine concept. A sample region, eastern Kentucy is analyzed using both the developed baseline mine concept and the traditional geologic investigative approach

Adaptive noise reduction circuit for a sound reproduction system

A noise reduction circuit for a hearing aid having an adaptive filter for producing a signal which estimates the noise components present in an input signal. The circuit includes a second filter for receiving the noise-estimating signal and modifying it as a function of a user's preference or as a function of an expected noise environment. The circuit also includes a gain control for adjusting the magnitude of the modified noise-estimating signal, thereby allowing for the adjustment of the magnitude of the circuit response. The circuit also includes a signal combiner for combining the input signal with the adjusted noise-estimating signal to produce a noise reduced output signal