Measuring Employment and Income for Low-Income Populations with Administrative and Survey Data

We discuss the strengths and weaknesses of income and employment data in national surveys, in unemployment insurance (UI) wage records, and in tax returns. The CPS, SIPP, NLS, and PSID surveys provide valuable information on the behavior of the low-income population. They have broad and fairly accurate measures of income for national samples, and their focus on families as the unit of analysis and their ease of access greatly enhance their value. The value of these data sets for evaluating welfare reform is severely limited, however. With the devolution of responsibility for TANF, the CPS and SIPP sampling frames and sample sizes mean that, at best, they can be only supplementary data sources for understanding the effects of welfare reform at the state and local levels. The apparent decline in program coverage in the CPS is also worrisome. UI data are available at the state level and can be matched to individuals in existing samples at relatively low cost. It is straightforward to do follow-up analyses on income and employment for workers who remain in the state, and UI data are timely. However, earnings are available only for individuals, while changes in family composition upon exit from welfare have been shown to have a large bearing on economic well-being. UI data do not allow us to track these changes. There also appears to be a substantial problem with some workers being classified as independent contractors and hence not entering the UI system. Overall gaps in coverage appear to be at least 13 percent and may be significantly higher. Even when wages are reported, there is some evidence that they are understated by a significant amount. We also present evidence on the degree to which tax data can be used to understand the incomes and employment of low-skilled workers. The paper concludes with brief recommendations for future research that might help fill some of the gaps we have identified.

The Clinton welfare reform plan: Will it end poverty as we know it

The central elements in President Clinton's proposal to reform the welfare system are: increasing the earned income tax credit, improving the child support system, educating and training the poor, and limiting the amount of time people can receive assistance. The authors commend the first two components of the president's plan but question the likely effectiveness of the last two: even with the education, training, and child care programs that the president has proposed, few welfare recipients will be able to command wages that would lift them out of poverty, and successful education and training programs would cost more than the government appears willing to spend. They recommend that the president consider giving tax credits to, and subsidizing the wages paid by, employers who hire low-wage workers and assist young people and poor families to save for future opportunities. In their view, poverty will not be alleviated by only getting tough on welfare recipients; instead, labor market interventions should be adopted so as to expand opportunities for low-wage, low-skilled workers.

Taxes and the poor: A microsimulation study of implicit and explicit taxes

The authors measure the cumulative burden on low-income households resulting from explicit taxes (state and federal income, and payroll taxes) and implicit taxes (reductions of program benefits as earnings rise). With monthly data from the 1990 Survey of Income and Program Participation, a simulation model calculates the benefits and taxes households receive and pay in 1990. A household's marginal tax rate is established by simulating the benefits and taxes the household would receive and pay if each member aged 15 or more received additional earnings of $10 per month. The changes in income that would result if all household members age 15 or older took a half-time, minimum-wage job are also calculated. Typical cumulative marginal tax rates on poor households are found to be about 27 percent, but this masks considerable variation across states as a result of differences in program eligibility rules, state income taxes, and state AFDC policies. The tax burdens resulting from taking a half-time minimum-wage job also vary greatly across states, and participants in AFDC and food stamps face median marginal tax rates significantly above the rates for all poor households. A consistent result, however, is that typical tax rates on the poor rarely exceed 60 percent when income changes resulting from incremental changes in monthly earnings are calculated. The authors conclude that for most poor households, tax rates are not so high as to diminish the possible effectiveness of such policies as the Earned Income Tax Credit, which try to make work more attractive than welfare.

Self-vapor cooled targets for production of I-123 at high current accelerators

The basic elements of the vapor cooled target system are shown. This system can be operated as a heat pipe or as a conventional condenser. The choice of target fluid is based on the specific nuclear reaction chosen to produce Xe-123. The reaction using I-127 was studied and shown to have a significant yield for bombarding energies from 47 to 63 MeV. The Cs-133 reaction is also included. Xenon-123 is applied to I-123 production in a purer form for thyroid studies

A case study using ECHO(Extraction and Classification of Homogeneous Objects) for analysis of multispectral scanner data

There are no author-identified significant results in this report

The earned income tax credit: Participation, compliance, and antipoverty effectiveness

This paper examines the participation rate of the earned income tax credit (EITC). After examining a variety of data sources on EITC recipiency, my preferred estimates indicate that 80 to 86 percent of eligible taxpayers received the credit in 1990, which implies fewer than 2.1 million taxpayers entitled to the credit failed to receive it. I then examine factors correlated with nonparticipation and find that many are consistent with rational or voluntary explanations for nonparticipation. The paper concludes with a discussion of the labor market incentives and antipoverty effectiveness of the credit before and after the August 1993 expansion of the EITC.

A U-band survey of brown dwarfs in the Taurus Molecular Cloud with the XMM-Newton Optical/UV Monitor

We aim to characterize the U-band variability of young brown dwarfs in the Taurus Molecular Cloud and discuss its origin. We used the XMM-Newton Extended Survey of the Taurus Molecular Cloud, where a sample of 11 young bona fide brown dwarfs (spectral type later than M6) were observed simultaneously in X-rays with XMM-Newton and in the U-band with the XMM-Newton Optical/UV Monitor (OM). We obtained upper limits to the U-band emission of 10 brown dwarfs (U>19.6-20.6 mag), whereas 2MASSJ04141188+2811535 was detected in the U-band. Remarkably, the magnitude of this brown dwarf increased regularly from U~19.5 mag at the beginning of the observation, peaked 6h later at U~18.4 mag, and then decreased to U~18.65 mag in the next 2h. The first OM U-band measurement is consistent with the quiescent level observed about one year later thanks to ground follow-up observations. This brown dwarf was not detected in X-rays by XMM-Newton during the OM observation. We discuss the possible sources of U-band variability for this young brown dwarf, namely a magnetic flare, non-steady accretion onto the substellar surface, and rotational modulation of a hot spot. We conclude that this event is related to accretion from a circumsubstellar disk, where the mass accretion rate was about a factor of 3 higher than during the quiescent level.Comment: 6 pages and 4 Figures. Accepted by A&A, to appear in a special section/issue dedicated to the XMM-Newton Extended Survey of the Taurus Molecular Cloud (XEST

Angular momentum evolution of young low-mass stars and brown dwarfs: observations and theory

This chapter aims at providing the most complete review of both the emerging concepts and the latest observational results regarding the angular momentum evolution of young low-mass stars and brown dwarfs. In the time since Protostars & Planets V, there have been major developments in the availability of rotation period measurements at multiple ages and in different star-forming environments that are essential for testing theory. In parallel, substantial theoretical developments have been carried out in the last few years, including the physics of the star-disk interaction, numerical simulations of stellar winds, and the investigation of angular momentum transport processes in stellar interiors. This chapter reviews both the recent observational and theoretical advances that prompted the development of renewed angular momentum evolution models for cool stars and brown dwarfs. While the main observational trends of the rotational history of low mass objects seem to be accounted for by these new models, a number of critical open issues remain that are outlined in this review.Comment: 22 pages, 8 figures, accepted for publication in Protostars & Planets VI, 2014, University of Arizona Press, eds. H. Beuther, R. Klessen, K. Dullemond, Th. Hennin

Photoemission of a doped Mott insulator: spectral weight transfer and qualitative Mott-Hubbard description

The spectral weight evolution of the low-dimensional Mott insulator TiOCl upon alkali-metal dosing has been studied by photoelectron spectroscopy. We observe a spectral weight transfer between the lower Hubbard band and an additional peak upon electron-doping, in line with quantitative expectations in the atomic limit for changing the number of singly and doubly occupied sites. This observation is an unconditional hallmark of correlated bands and has not been reported before. In contrast, the absence of a metallic quasiparticle peak can be traced back to a simple one-particle effect.Comment: 4 pages, 4 figures, related theoretical work can be found in arXiv:0905.1276; shortene