IRS-TR 12001: Spectral Pointing-Induced Throughput Error and Spectral Shape in Short-Low Order 1

We investigate how the shape of a spectrum in the Short-Low module on the IRS varies with its overall throughput, which depends on how well centered a source is in the spectroscopic slit. Using flux ratios to quantify the overall slope or color of the spectrum and plotting them vs. the overall throughput reveals a double-valued function, which arises from asymmetries in the point spread function. We use this plot as a means of determining which individual spectra are valid for calibrating the IRS.Comment: 9 pages, 3 figure

Litigation and the Political Clout of the Tobacco Companies: Cigarette Taxes, Prices, and the Master Settlement Agreement

The goal of our empirical analysis is to assess whether the changes in cigarette excise taxes and cigarette prices can be attributed to litigation brought by the states and the resulting settlements, holding other factors constant. Using pre-post as well as state excise taxes on beer as controls, the evidence provides support for the view that litigation changes the political equilibrium: state cigarette excise taxes were approximately $0.10 higher in the post-MSA period. For tobacco prices, the increases are attributable to the method the settlement used to structure payments as well as the market structure of the cigarette industry.Master Settlement Agreement, excise tax, tobacco

Moving NRQCD for B Form Factors at High Recoil

We derive the continuum and lattice tree-level moving NRQCD (mNRQCD) through order 1/m^2. mNRQCD is a generalization of NRQCD for dealing with hadrons with nonzero velocity u_mu. The quark's total momentum is written as P^mu=Mu^mu+k^mu where k^mu << Mu^mu is discretized and Mu^mu is treated exactly. Radiative corrections to couplings on the lattice are discussed. mNRQCD is particularly useful for calculating B->pi and B->D form factors since errors are similar at low and high recoil.Comment: 3 pages, 1 figure, Lattice2002(heavyquark

Advanced optimal extraction for the Spitzer/IRS

We present new advances in the spectral extraction of point-like sources adapted to the Infrared Spectrograph onboard the Spitzer Space Telescope. For the first time, we created a super-sampled point spread function of the low-resolution modules. We describe how to use the point spread function to perform optimal extraction of a single source and of multiple sources within the slit. We also examine the case of the optimal extraction of one or several sources with a complex background. The new algorithms are gathered in a plugin called Adopt which is part of the SMART data analysis software.Comment: Accepted for publication in PAS

The Social Boundaries of Corporate Taxation

Historically, the tax law distinction between corporate and conduit treatment drew primarily on doctrinal understandings, treating state-law corporations as corporate for tax purposes and classifying unincorporated legal entities based on their resemblance to conventional state-law corporations. More recently, commentators and Treasury have abandoned these doctrinal touchstones in favor of efficiency, broadly construed, as the guiding principle in determining an entity’s tax classification. This Article argues that, while important, efficiency considerations should not function as the sole arbiter of the boundary between corporate and conduit tax treatment. First, classical corporate taxation is, in many ways, deeply embedded within a larger network of legal and social meanings. Classical corporate taxation operates in concert with, rather than separately from, these legal and social meanings. For this reason, the rules governing entities’ tax classification should take these interrelationships into account, if not as a primary norm, then as a secondary consideration when empirical or other uncertainties preclude a clear choice based on efficiency. The social boundaries of corporate taxation refer to the extent to which these types of nontax considerations implicate the Code’s structural distinction between corporations and conduits. Second, efficiency is often conceptually tractable as a metric, but this intuitive appeal can mask significant empirical uncertainties about behavioral responses, especially if policymakers possess limited information, have difficulty reversing inapposite decisions, or face other constraints. In these situations, policymakers should take cues from the broader legal and social context in which tax law operates. Finally, by claiming that corporate tax law is situated in broader legal and social contexts, this Article does not attempt to validate or valorize the independent merit of these other contexts. Instead, this Article advocates consistency across policy areas — “fit” within the broader legal and social framework — rather than particular policy prescriptions