Profile of Georgia State Revenues 1974-1999

This report provides detailed information on trends in Georgia's major revenue sources over the period 1974-1999

Social Security Reform: Legal Analysis of Social Security Benefit Entitlement Issues

[Excerpt] Calculations indicating that in the long run the Social Security program will not be financially sustainable under the present statutory scheme have fueled the current debate regarding Social Security reform. This report addresses selected legal issues which may be raised regarding entitlement to Social Security benefits as Congress considers possible changes to the Social Security program, and in view of projected long-range shortfalls in the Social Security Trust Funds

An Evaluation of the Doctrine of the Inward Light as a Basis for Mission - As Exemplified by Quaker Approaches to Jews and Muslims in the Seventeenth Century

The concept of the Inward Light, variously understood, was the basis for Quaker missionary activity m the seventeenth century. Quakers made attempts to convert Jews and Muslims, both by going out to meet them and by writing tracts and epistles. Considerable use was made of the Hebrew Scriptures and of the Qur\u27an. The conversionist approach proved unsuccessful, and this led to a change in the Quaker understanding of mission

Modeling Instructional Best Practices: Pedagogy of College of Education Professors

In light of increased accountability for K-12 student achievement, critics have questioned the quality of teachers and school principals as well as the university programs that prepare them for these roles (Lambert, 1996; Levine, 2005; Murphy, 1992). Regarding the preparation of teachers, critics have stated that education courses are vapid, impractical, segmented, and directionless (Glenn, 2000). Two national reports that have made recommendations for teacher redesign are noteworthy. The report of the National Commission on Teaching and America’s Future, What matters most: Teaching for America’s future (Lambert, 1996), found that teacher preparation education is thin and fragmented and recommended that universities reinvent teacher preparation. The Glenn Commission\u27s report, Before It\u27s Too Late (2000), called for the identification of exemplary teacher preparation programs to be held up as models for other programs to emulate

How Did SCHIP Affect the Insurance Coverage of Immigrant Children?

The State Children's Health Insurance Program (SCHIP) significantly expanded public insurance eligibility and coverage for children in "working poor" families. Despite this success, it is estimated that over 6 million children who are eligible for public insurance remain uninsured. An important first step for designing strategies to increase enrollment of eligible but uninsured children is to determine how the take-up of public coverage varies within the population. Because of their low rates of insurance coverage and unique enrollment barriers, children of immigrants are an especially important group to consider. We compare the effect of SCHIP eligibility on the insurance coverage of children of foreign-born and native-born parents. In contrast to research on the earlier Medicaid expansions, we find similar take-up rates for the two groups. This suggests that state outreach strategies were not only effective at increasing take-up overall, but were successful in reducing disparities in access to coverage.

Changes in the Dynamics of Postural and Locomotor Control as a Result of Varying Task Demands

The aim of this study was to examine changes in postural and locomotor control under varying task demands. Three experiments were designed to address the impact that fast walking had on standing posture over time, slow walking had on gait dynamics over time, and the extent to which gait speed interacts with the ability to walk randomly. For experiment I, the aim was to identify the time course in which postural adaptation occurred while walking at faster than preferred speeds. Postural motion was assessed at specific intervals over a 35-min walking trial. Findings revealed that walking at a faster speed increased the amount, variability, and structure (Approximate Entropy-ApEn) of postural motion compared to baseline assessments. Subsequent trials following baseline assessments revealed a leveling-off for specific center of pressure (COP) variables and decline in path length, although heart rate (HR) and rate of perceived exertion (RPE) increased over the entire walking trial. In experiment II, the aim was to examine changes in stride-to-stride variability over time while walking at slower than preferred speeds. The results revealed an increased stride-to-stride variability and signal regularity (lower ApEn) during walking at 80% preferred walking speed (PWS) compared to PWS. After 10-15 mins a decrease stride-to-stride variability and increase in signal irregularity was seen. Changes leveled-off for the remainder of the session. Experiment III was designed to examine the effect that intentionally increasing variability (random) had on gait dynamics. Participants were asked to vary their gait while walking on a treadmill at three different speeds. The results revealed gait speed was a significant factor in the amount of variability (CV, range), with higher levels produced during the slower speed than at PWS and the faster speed. Higher levels of complexity (higher SampEn) were seen in stride time and knee joint motion during the random condition irrespective of gait speed. Overall, young adults are able to walk at speeds faster or slower than preferred as well as increase gait variability when instructed. These changes in postural and locomotor dynamics reveal that a healthy motor control system can quickly adapt to the task demands imposed upon it

Taxing Nudges

Governments are increasingly turning to behavioral economics to inform policy design in areas like health care, the environment, and financial decision-making. Research shows that small behavioral interventions, referred to as “nudges,” often produce significant responses at a low cost. The theory behind nudges is that, rather than mandating certain behaviors or providing costly economic subsidies, modest initiatives may “nudge” individuals to choose desirable outcomes by appealing to their behavioral preferences. For example, automatically enrolling workers into savings plans as a default, rather than requiring them to actively sign up, has dramatically increased enrollment in such plans. Similarly, allowing individuals to earn “wellness points” from attendance at a gym, redeemable at various retail establishments, may improve exercise habits. A successful nudge should make a desired choice as simple and painless as possible. Yet one source of friction may counteract an otherwise well-designed nudge: taxation. Under current tax laws, certain incentives designed to nudge behavior are treated as taxable income. At best, people are ignorant of taxes on nudges, an outcome that is not good for the tax system. At worst, taxes on nudges may actively deter people from participating in programs with worthy policy goals. To date, policymakers have generally failed to account for this potential obstacle in designing nudges. This Article sheds light on the tax treatment of nudges and the policy implications of taxing them. It describes the emergence of a disjointed tax regime that exempts private party nudges, but taxes identical incentives that come from the government. What is more, an incentive structured as a government grant may be taxable while an economically identical tax credit is not. The Article then proposes reforms that would unify the tax treatment of nudges and enhance their effectiveness. Specifically, lawmakers should reverse the default rule that all government transfers are taxable, and instead exclude government transfers from income unless otherwise provided by the Tax Code

User-Friendly Taxpaying

Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more laundry detergent, Amazon now enables consumers to order refills by simply pressing the “dash button” mounted above their laundry machines. Starbucks lures more customers by allowing them to pre-order online and have their drink waiting when they arrive at the store. The theory behind this approach is simple: if you want someone to use your product or service, you should make it as quick and easy as possible for them to do so. This Article makes a novel argument to extend this line of reasoning to encourage better compliance with the tax laws. In making this argument, the Article draws upon behavioral science research showing that complexity impacts individuals’ decision making and encourages dishonesty. The Article then offers a number of proposals for how policy makers could simplify individuals’ interactions with the tax system. For example, the IRS could allow taxpayers to easily record their income and deductions online during the year using smart phones or tablets. Those items could be stored in an online personal taxpayer account and, at the end of the year, automatically uploaded to an electronic return. Easing the burden of taxpaying should encourage more taxpayers to report honestly, in addition to reducing their compliance costs. In the same way that designing products or websites to be user-friendly encourages their use, making the tax system more user-friendly should attract more voluntary participatio

The Modern Case For Withholding

Who is responsible for paying taxes to the government? Currently, the answer depends on one’s employment status. Employees enjoy the luxury of not having to think about tax remittance during the year because their employers withhold taxes from their paychecks. Non-employees, on the other hand, face a much more onerous system. They must keep track of and budget for taxes during the year, make quarterly remittances to the IRS, and may face penalties for failing to do so. Although this regime has been in place for many decades, there are several reasons why reform may be in order. First, the independent contractor workforce is expanding, propelled in large part by the growth of the gig economy. This means an increasing number of taxpayers are earning income outside of employment that is not captured by withholding. Second, the rise of the internet and other advances in technology have made withholding by third parties more efficient and less costly than was historically the case. Finally, advances in the social sciences have shed new light on why many taxpayers appear to prefer withholding and why it may serve to enhance overall welfare. Accordingly, this Article proposes an expanded withholding regime that would condition withholding on the size of the business making the payments, rather than on the business’s status as an employer. Under such a regime, any business earning over a certain threshold that pays more than a de minimis number of workers would be required to withhold taxes. To address cases where withholding would not be feasible, this Article also introduces the concept of “quasi-withholding.” Quasi-withholding would interject a private third party between the taxpayer and the IRS to facilitate tax payments and replicate the benefits associated with withholding. The third party could be a financial institution or a private business formed specifically to assist with tax remittance. Expanding withholding would vastly simplify the tax system for taxpayers, while enhancing revenue collection for the government, presenting a rare “win-win” opportunity for tax reform