Effects of State-Imposed Tax and Expenditure Limitation on Municipal Revenue Structure: A Legal Approach

Abstract This study demonstrates a new way of examining the effects of institutional constraints on local policy making. The way through which state-imposed tax and expenditure limits (TELs) affect municipal fiscal policies depends on both the terms and conditions of the limits, and the actual municipal revenue level. The majority of TEL literature assumes the same TEL type has the same degree of stringency, and that there is little variation across time. This study introduces a replicable rigorous legal research method to policy studies, and examines various aspects of TELs and their evolution over time, including maximum allowable rates for growth, TEL exemptions, and overriding processes. The report illustrates the complexity of the mechanism through which TELs constrain municipal property taxation. With the TEL law data, I constructed an index, “TEL leeway”, to indicate how much room is left for additional property tax growth given the legal levy ceiling and the current levy level. Using a sample of 100 cities from 1995 to 2011, I then empirically examined the effects of TELs on various aspects of municipal revenue structure using TEL leeway. The findings suggest that stringent TELs result in higher revenue reliance on non-tax sources such as user fees, and do not increase the reliance on alternative tax sources such as sales taxes. However, the extent to which TEL stringency affect revenue structure is very small. On the other hand, when TELs are measured by the presence of limit types, the findings confirm the conventional theory that cities subject to TELs rely less on property taxes. The contradictory findings suggest that how TELs affect municipal property taxation may be more complicated than one expects

Truthful Double Auction Mechanisms for Heterogeneous Spectrums and Spectrum Group-Buying

Auction has been widely used to spectrum allocation. Most of the previous works supposed that all the spectrums are identical. However, in reality, spectrums are quite different in different locations and frequencies. Recently, some works studied the double auction mechanism for heterogeneous spectrums. But their schemes are based on the assumption of “single-channel request”. To be more realistic, each seller and buyer will bid at least one channel. The previous schemes will not work under multi-channel assumption. In this thesis, I proposed a truthful multi-channel double auction mechanism for heterogeneous spectrums. Our scheme allows sellers and buyers to sell or buy multi-channels for heterogeneous spectrums. We introduce a novel virtual grouping method to split sellers and buyers. We proved that the proposed scheme satisfies the economic properties: truthfulness, individual rationality and budget balance. Simulation results confirmed that our method achieves high auction efficiency and auction revenue. Beyond the double auction for heterogeneous spectrums, recent spectrum auction results have shown that small network providers cannot benefit from the auction directly because of the high price asked by the spectrum holders. Therefore, in this thesis, we proposed a truthful group buying-based double auction mechanism for cognitive radio networks. There are two single-round auction in our method. The first one is between secondary users and secondary access point, in which the secondary access point is the seller and the secondary users are the buyers. We call it the outer auction. The outer auction is based on single-sided buyer-only auction. The other one is between the secondary access points and the spectrum holders, in which the secondary access points are the buyers and the spectrum holders are the sellers. We refer to it as the inner auction. In the inner auction, we apply the double auction mechanism. We proved that our scheme satisfies the economic properties. At last, we proposed a truthful multi-channel double auction mechanism for spectrum group-buying. Since both sellers and buyers would require to trade multiple channels at the same time. No existing designs can meet multi-channel and group-buying requirements simultaneously. To solve this problem, we introduce a novel group splitting and budget calculation algorithm in the outer auction. We apply a proper winner determination and pricing mechanism in the inner auction. This scheme satisfies the economic properties as well

Thermodynamic Interactions between Polystyrene and Long-Chain Poly(<i>n</i>‑Alkyl Acrylates) Derived from Plant Oils

Vegetable oils and their fatty acids are promising sources for the derivation of polymers. Long-chain poly­(<i>n</i>-alkyl acrylates) and poly­(<i>n</i>-alkyl methacrylates) are readily derived from fatty acids through conversion of the carboxylic acid end-group to an acrylate or methacrylate group. The resulting polymers contain long alkyl side-chains with around 10–22 carbon atoms. Regardless of the monomer source, the presence of alkyl side-chains in poly­(<i>n</i>-alkyl acrylates) and poly­(<i>n</i>-alkyl methacrylates) provides a convenient mechanism for tuning their physical properties. The development of structured multicomponent materials, including block copolymers and blends, containing poly­(<i>n</i>-alkyl acrylates) and poly­(<i>n</i>-alkyl methacrylates) requires knowledge of the thermodynamic interactions governing their self-assembly, typically described by the Flory–Huggins interaction parameter χ. We have investigated the χ parameter between polystyrene and long-chain poly­(<i>n</i>-alkyl acrylate) homopolymers and copolymers: specifically we have included poly­(stearyl acrylate), poly­(lauryl acrylate), and their random copolymers. Lauryl and stearyl acrylate were chosen as model alkyl acrylates derived from vegetable oils and have alkyl side-chain lengths of 12 and 18 carbon atoms, respectively. Polystyrene is included in this study as a model petroleum-sourced polymer, which has wide applicability in commercially relevant multicomponent polymeric materials. Two independent methods were employed to measure the χ parameter: cloud point measurements on binary blends and characterization of the order–disorder transition of triblock copolymers, which were in relatively good agreement with one another. The χ parameter was found to be independent of the alkyl side-chain length (<i>n</i>) for large values of <i>n</i> (i.e., <i>n</i> > 10). This behavior is in stark contrast to the <i>n</i>-dependence of the χ parameter predicted from solubility parameter theory. Our study complements prior work investigating the interactions between polystyrene and short-chain polyacrylates (<i>n</i> ≤ 10). To our knowledge, this is the first study to explore the thermodynamic interactions between polystyrene and long-chain poly­(<i>n</i>-alkyl acrylates) with <i>n</i> > 10. This work lays the groundwork for the development of multicomponent structured systems (i.e., blends and copolymers) in this class of sustainable materials

Relative tax rates, proximity and cigarette tax noncompliance: Evidence from a national sample of littered cigarette packs

We analyze data about cigarette tax compliance from the first US-based national scale littered cigarette packs collection. We code each pack based on whether an appropriate tax had been paid at the location where it was found. Noncompliance across our 132 sample communities ranges from zero to one hundred percent with an appropriately weighted mean of 21 percent. We provide evidence that noncompliance is due to both cross-border shopping and cigarette trafficking. OLS and binomial logit regressions demonstrate that the financial incentive for noncompliance is the most important explanatory variable and has a statistically and quantitatively significant impact on noncompliance. We find mixed evidence about the extent to which tax avoidance varies with distance to lower tax borders. Our simulations show that, even after accounting for increased noncompliance, virtually all areas in our study would experience increases in tax revenue if they increased cigarette tax rates

Aggregates-Based Boronlectins with Pyrene as Fluorophore: Multichannel Discriminative Sensing of Monosaccharides and Their Applications

Four-channel fluorescence assay toward six monosaccharides was achieved by employing two novel pyrene-functionalized boronlectins with flexible diboronic acid as receptors. The effects of pH values and aging time on the sensor properties were thoroughly evaluated by UV–vis, fluorescence spectroscopy and dynamic light scattering. We find that the fluorescence relative ratios were highly correlated with analyte concentrations at μM level. The flexibility of the receptors was perceived as an indispensable factor to produce diverse fluorescence signals toward different monosaccharides. Most importantly, integration of four fluorescence channels derived from the two sensors enables an excellent discrimination for all tested monosaccharides at a certain concentration or a concentration range via linear discriminant analysis (LDA). It is proposed that the multiple flexible linkers in the boronlectins could increase their self-adaptive capacity for different analytes, and facilitate the formation of stable boronlectin–sugar aggregate assemblies. In addition, practical sensing of glucose in the simulative blood and urine was illustrated to be feasible in the presence of interferences at physiological concentrations

Electrolyte Thermodynamic Models in Aspen Process Simulators and Their Applications

Electrolyte systems are becoming increasingly important as the process industries transition to better address environmental sustainability and climate change. Industrial processes such as carbon capture and sequestration, brine water treatment, lithium refining, and many others require accurate and rigorous electrolyte thermodynamic models to support process simulation and design of chemical processes involving electrolyte systems. Distinctly different from nonelectrolyte systems, the solution nonideality of electrolyte systems is primarily characterized by the electrolyte solution chemistry and secondly impacted by the subsequent physical interactions and associations of true species in solutions. This Article presents the methodology in Aspen process simulators to address the solution chemistry with true species and apparent component approaches together with the two electrolyte thermodynamic models, Pitzer and Electrolyte Nonrandom Two-Liquid equations. Also covered are experimental data compilation, best practice in data regression, and industrial applications highlighted with CO2 capture with amine solutions and high salinity brine solutions. We further present our perspectives in current challenges and emerging opportunities with thermodynamic modeling for electrolyte systems with high charge density ions, transport property estimation, and systematic data collection and verification

Data_Sheet_1_Association between baseline pulse pressure and hospital mortality in non-traumatic subarachnoid hemorrhage patients: a retrospective cohort study.PDF

Background and purposePrevious studies have described an association between pulse pressure (PP) level and mortality in stroke patients. Evidence of associations between PP level and the risk of mortality remains unknown in non-traumatic subarachnoid hemorrhage (SAH) patients. We aimed to explore the relationship between the baseline PP level and hospital mortality.MethodsThis cohort study of 693 non-traumatic SAH adults used Medical Information Mart for Intensive Care (MIMIC-IV) data from 2008–2019 admissions to Intensive Care Unit (ICU). PP level was calculated as the first value after admission to the ICU. The endpoint of the study was in-hospital mortality. Cox proportional hazards models were utilized to analyze the association between baseline PP level and hospital mortality. Restricted Cubic Splines (RCS) analysis was utilized to determine the relationship curve between hospital mortality and PP level and examine the threshold saturation effect. We further applied Kaplan–Meier survival curve analysis to examine the consistency of these correlations. The interaction test was used to identify subgroups with differences.ResultsThe mean age of the study population was 58.8 ± 14.6 years, and 304 (43.9%) of participants were female. When baseline PP level was assessed in quartiles, compared to the reference group (Q1 ≤ 56 mmHg), the adjusted hazard ratio (HR) in Q2 (57–68 mmHg), Q3(69–82 mmHg), Q4 (≥83 mmHg) were 0.55 (95% CI: 0.33–0.93, p = 0.026), 0.99 (95% CI, 0.62–1.59, p = 0.966), and 0.99 (95% CI: 0.62–1.59, p = 0.954), respectively. In the threshold analysis, for every 5 mmHg increase in PP level, there was an 18.2% decrease in hospital mortality (adjusted HR, 0.818; 95% CI, 0.738–0.907; p = 0.0001) in those with PP level less than 60 mmHg, and a 7.7% increase in hospital mortality (adjusted HR, 1.077; 95% CI, 1.018–1.139; p = 0.0096) in those with PP level was 60 mmHg or higher.ConclusionFor patients with non-traumatic SAH, the association between baseline PP and risk of hospital mortality was non-linear, with an inflection point at 60 mmHg and a minimal risk at 57 to 68 mmHg (Q2) of baseline PP level.</p

Table_1_Association between baseline pulse pressure and hospital mortality in non-traumatic subarachnoid hemorrhage patients: a retrospective cohort study.DOC

Background and purposePrevious studies have described an association between pulse pressure (PP) level and mortality in stroke patients. Evidence of associations between PP level and the risk of mortality remains unknown in non-traumatic subarachnoid hemorrhage (SAH) patients. We aimed to explore the relationship between the baseline PP level and hospital mortality.MethodsThis cohort study of 693 non-traumatic SAH adults used Medical Information Mart for Intensive Care (MIMIC-IV) data from 2008–2019 admissions to Intensive Care Unit (ICU). PP level was calculated as the first value after admission to the ICU. The endpoint of the study was in-hospital mortality. Cox proportional hazards models were utilized to analyze the association between baseline PP level and hospital mortality. Restricted Cubic Splines (RCS) analysis was utilized to determine the relationship curve between hospital mortality and PP level and examine the threshold saturation effect. We further applied Kaplan–Meier survival curve analysis to examine the consistency of these correlations. The interaction test was used to identify subgroups with differences.ResultsThe mean age of the study population was 58.8 ± 14.6 years, and 304 (43.9%) of participants were female. When baseline PP level was assessed in quartiles, compared to the reference group (Q1 ≤ 56 mmHg), the adjusted hazard ratio (HR) in Q2 (57–68 mmHg), Q3(69–82 mmHg), Q4 (≥83 mmHg) were 0.55 (95% CI: 0.33–0.93, p = 0.026), 0.99 (95% CI, 0.62–1.59, p = 0.966), and 0.99 (95% CI: 0.62–1.59, p = 0.954), respectively. In the threshold analysis, for every 5 mmHg increase in PP level, there was an 18.2% decrease in hospital mortality (adjusted HR, 0.818; 95% CI, 0.738–0.907; p = 0.0001) in those with PP level less than 60 mmHg, and a 7.7% increase in hospital mortality (adjusted HR, 1.077; 95% CI, 1.018–1.139; p = 0.0096) in those with PP level was 60 mmHg or higher.ConclusionFor patients with non-traumatic SAH, the association between baseline PP and risk of hospital mortality was non-linear, with an inflection point at 60 mmHg and a minimal risk at 57 to 68 mmHg (Q2) of baseline PP level.</p

Data_Sheet_2_Association between baseline pulse pressure and hospital mortality in non-traumatic subarachnoid hemorrhage patients: a retrospective cohort study.PDF

Background and purposePrevious studies have described an association between pulse pressure (PP) level and mortality in stroke patients. Evidence of associations between PP level and the risk of mortality remains unknown in non-traumatic subarachnoid hemorrhage (SAH) patients. We aimed to explore the relationship between the baseline PP level and hospital mortality.MethodsThis cohort study of 693 non-traumatic SAH adults used Medical Information Mart for Intensive Care (MIMIC-IV) data from 2008–2019 admissions to Intensive Care Unit (ICU). PP level was calculated as the first value after admission to the ICU. The endpoint of the study was in-hospital mortality. Cox proportional hazards models were utilized to analyze the association between baseline PP level and hospital mortality. Restricted Cubic Splines (RCS) analysis was utilized to determine the relationship curve between hospital mortality and PP level and examine the threshold saturation effect. We further applied Kaplan–Meier survival curve analysis to examine the consistency of these correlations. The interaction test was used to identify subgroups with differences.ResultsThe mean age of the study population was 58.8 ± 14.6 years, and 304 (43.9%) of participants were female. When baseline PP level was assessed in quartiles, compared to the reference group (Q1 ≤ 56 mmHg), the adjusted hazard ratio (HR) in Q2 (57–68 mmHg), Q3(69–82 mmHg), Q4 (≥83 mmHg) were 0.55 (95% CI: 0.33–0.93, p = 0.026), 0.99 (95% CI, 0.62–1.59, p = 0.966), and 0.99 (95% CI: 0.62–1.59, p = 0.954), respectively. In the threshold analysis, for every 5 mmHg increase in PP level, there was an 18.2% decrease in hospital mortality (adjusted HR, 0.818; 95% CI, 0.738–0.907; p = 0.0001) in those with PP level less than 60 mmHg, and a 7.7% increase in hospital mortality (adjusted HR, 1.077; 95% CI, 1.018–1.139; p = 0.0096) in those with PP level was 60 mmHg or higher.ConclusionFor patients with non-traumatic SAH, the association between baseline PP and risk of hospital mortality was non-linear, with an inflection point at 60 mmHg and a minimal risk at 57 to 68 mmHg (Q2) of baseline PP level.</p

Polarity Conversion of Conjugated Polymer for Lysosome Escaping

Polymers are mostly trapped in lysosomes when they enter cells and are then expelled, otherwise they were designed to be degradable to small molecules or to sabotage lysosomes. Therefore, they have reached the limit of the unique functionalities as a whole. Different from other escaping strategies, we introduced the polarity exchanging approach to rigid-backboned conjugated polymer for controlled penetrating through endosome or lysosome membranes. With the aid of pH-sensitive cleavage of water-soluble side chain, the rigid conjugated polymer turns highly hydrophobic after it is internalized into lysosomes and then accomplishes escaping. Thus, polarity exchange of CPs could become a new strategy for their application on chemotherapeutics