Not Too Separate or Unequal: Marriage Penalty Relief after \u3ci\u3eObergefell\u3c/i\u3e

Joint tax returns have generated controversy for many years. Married couples with the same joint income pay the same tax under our current system regardless of the earnings distribution between the spouses. This approach primarily rests on the idea that married couples share resources and operate as a single economic unit. Critics typically challenge this assumption and lament how marriage might significantly change a couple’s taxes. Depending on their earnings breakdown, a couple’s taxes could be reduced (a marital bonus for uneven-earners) or increased (a marital penalty for even-earners). These possibilities exist because the joint brackets are typically larger–but not twice as large–as the unmarried brackets. Recent Supreme Court decisions about same-sex marriage revitalize this debate since many same-sex couples face the marriage penalty. In response, some recent commentators propose the elimination of joint returns. However, such elimination faces serious roadblocks, including political concerns and tension with marriage’s collaborative character. While higher joint bracket allowances likewise would provide penalty relief, this would increase both marital bonuses and the associated revenue loss. We propose instead a unique solution to the current standstill: an option for married couples to calculate their tax on their separate earnings. These separate amounts would be combined on a joint return. The new separate brackets would be more than half the joint allowance but less than the singles cap. This range permits maximum flexibility to balance revenue concerns with other important values. Further, our approach would provide significant penalty relief without any undesired impact on bonuses. It also would maintain our deeply ingrained joint return system. Finally, we demonstrate the superiority of our proposal over other suggested compromises

Rationality and the limits of cognitive science

Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Linguistics and Philosophy, 1992.Includes bibliographical references (leaves 203-212).by Edward D. Stein.Ph.D

Metrics for Assessing Earthquake-Hazard Map Performance

Abstract Recent large earthquakes that caused great damage in areas predicted to be relatively safe, illustrate the importance of criteria that assess how well earthquake hazard maps used to develop codes for earthquake-resistant construction are actually performing. At present, there is no agreed-upon way of assessing how well a map performed and thus determining whether one map performed better than another. The fractional site exceedance metric implicit in current maps, that during the chosen time interval the predicted ground motion will be exceeded only at a specific fraction of the sites, is useful but permits maps to be nominally successful even if they significantly underpredict or overpredict shaking, or permits them to be nominally unsuccessful but do well in terms of predicting shaking. We explore some possible metrics that better measure the effects of overprediction and underprediction and can be weighted to reflect the two differently and to reflect differences in populations and property at risk. Although no single metric alone fully characterizes map behavior, using several metrics can provide useful insight for comparing and improving hazard maps. For example, both probabilistic and deterministic hazard maps for Italy dramatically overpredict the recorded shaking in a 2200-yr-long historical intensity catalog, illustrating problems in the data (most likely), models, or both

Zinc-enriched fertilisers as a potential public health intervention in Africa

Background In this review, we examine the potential of Zn-enriched fertilisers to alleviate human dietary Zn deficiency. The focus is on ten African countries where dietary Zn supply is low and where fertiliser subsidies are routinely deployed on cereal crops. Scope Dietary Zn supply and deficiency prevalence were quantified from food supply and composition data. Typical effects of soil (granular) and foliar Zn applications on Zn concentrations in maize (Zea mays L.), rice (Oryza sativa L.) and wheat (Triticum aestivum L.) grains were based on a systematic literature review. Reductions in disease burdens attributable to Zn deficiency and cost-effectiveness were estimated using a disability-adjusted life years (DALYs) approach. Conclusions Baseline Zn supply in 2009 ranged from 7.1 (Zambia) to 11.9 (Mali) mg capita−1 day−1; prevalence of Zn deficiency ranged from 24 (Nigeria) to 66 % (Zambia). In reviewed studies, soil Zn application led to an increase in median Zn concentration in maize, rice and wheat grains of 23, 7 and 19 %; foliar application led to increases of 30, 25 and 63 %. Enriching granular fertilisers within current subsidy schemes would be most effective in Malawi, reducing DALYs lost due to Zn deficiency by 10 %. The cost per DALY saved ranged from US$624 to 5893 via granular fertilisers and from US$ 46 to 347 via foliar fertilisers. Foliar applications are likely to be more cost effective than soil applications due to fixation of Zn in the soil but may be more difficult to deploy. Zinc fertilisation is likely to be less cost-effective than breeding in the longer term although other micronutrients such as selenium could be incorporated

SELECTED METABOLIC AND HEMODYNAMIC RESPONSES TO REPEATED STEADY-STATE BOUTS OF INDOOR CYCLING, UTILISING MARGINAL INCREASES IN MECHANICAL POWER OUTPUT: CONSIDERATIONS FOR THE EVALUATION OF INDIVIDUAL COMPETITIVE ROAD CYCLISTS USING A PORTABLE ON-BICYCLE C

Introduction It has been demonstrated by Sanderson, Cavanaugh et a1. (1985), and the authors, (1987 , that impul e and average net power distributions (W) generated about the pedal spindle and crank arms, vary with individual cyclists, either creating a mechanically desirable circular cycling pattern where the impulse is 'smoothed', or a 'butterfly' distribution indicating unequal force distribution(s throughout each pedaling cycle. Based on research performed indoors by Cavanaugh (1985), and Anderson (1986), and this group outdoors at the United States Cycling Federation Camp in Colorado in 1987 and 1988, it appears that techniques employed to reduce the counter-propulsive tangential crank arm forces could possible improve average net power magnitudes produced by individual elite cyclists outdoors during competition, and thus improve their overall time(s) recorded for selected events

Valuing increased zinc (Zn) fertiliser-use in Pakistan

Use of zinc (Zn) fertilisers may be cost-effective in increasing crop yields and in alleviating dietary Zn deficiency. However, Zn fertilisers are underutilised in many countries despite the widespread occurrence of Zn-deficient soils. Here, increased Zn fertiliser-use scenarios were simulated for wheat production in Punjab and Sindh Provinces, Pakistan. Inputs and outputs were valued in terms of both potential yield gains as well as health gains in the population. Methods The current dietary Zn deficiency risk of 23.9 % in Pakistan was based on food supply and wheat grain surveys. “Disability-adjusted life years (DALYs) lost” are a common metric of disease burden; an estimated 245,000 DALYs y−1 are lost in Punjab and Sindh due to Zn deficiency. Baseline Zn fertiliser-use of 7.3 kt y−1 ZnSO4.H2O was obtained from published and industry sources. The wheat area currently receiving Zn fertilisers, and grain yield responses of 8 and 14 % in Punjab and Sindh, respectively, were based on a recent survey of >2500 farmers. Increased grain Zn concentrations under Zn fertilisation were estimated from literature data and converted to improved Zn intake in humans and ultimately a reduction in DALYs lost

Electronic voting to encourage interactive lectures: a randomised trial

Background: Electronic Voting Systems have been used for education in a variety of disciplines. Outcomes from these studies have been mixed. Because results from these studies have been mixed, we examined whether an EVS system could enhance a lecture's effect on educational outcomes. Methods: A cohort of 127 Year 5 medical students at the University of Adelaide was stratified by gender, residency status and academic record then randomised into 2 groups of 64 and 63 students. Each group received consecutive 40-minute lectures on two clinical topics. One group received the EVS for both topics. The other group received traditional teaching only. Evaluation was undertaken with two, 15-question multiple-choice questionnaires (MCQ) assessing knowledge and problem solving and undertaken as a written paper immediately before and after the lectures and repeated online 8–12 weeks later. Standardised institutional student questionnaires were completed for each lecture and independent observers assessed student behaviour during the lectures. Lecturer's opinions were assessed by a questionnaire developed for this study. Results: Two-thirds of students randomised to EVS and 59% of students randomised to traditional lectures attended. One-half of the students in the EVS group and 41% in the traditional group completed all questionnaires. There was no difference in MCQ scores between EVS and traditional lectures (p = 0.785). The cervical cancer lectures showed higher student ranking in favour of EVS in all parameters. The breast cancer lectures showed higher ranking in favour of traditional lectures in 5 of 7 parameters (p < 0.001). The observed higher-order lecturer-students interactions were increased in the EVS lecture for one lecturer and reduced for the other. Both lecturers felt that the EVS lectures were difficult to prepare, that they were able to keep to time in the traditional lectures, that the educational value of both lecture styles was similar, and that they were neutral-to-slightly favourably disposed to continue with the EVS technology. The 2 lecturers disagreed regarding the ease of preparation of the traditional lecture, their ability to keep to time in the EVS lecture, and personal satisfaction with the EVS lecture. The lecturers felt that EVS encouraged student participation and helped identify where students were having difficulty. Conclusion: In this setting, EVS technology used in large group lectures did not offer significant advantages over the more traditional lecture format.Paul M Duggan, Edward Palmer and Peter Devit

Parent and child agreement for acute stress disorder, post-traumatic stress disorder and other psychopathology in a prospective study of children and adolescents exposed to single-event trauma

Examining parent-child agreement for Acute Stress Disorder (ASD) and Post-Traumatic Stress Disorder (PTSD) in children and adolescents is essential for informing the assessment of trauma-exposed children, yet no studies have examined this relationship using appropriate statistical techniques. Parent-child agreement for these disorders was examined by structured interview in a prospective study of assault and motor vehicle accident (MVA) child survivors, assessed at 2-4 weeks and 6 months post-trauma. Children were significantly more likely to meet criteria for ASD, as well as other ASD and PTSD symptom clusters, based on their own report than on their parent's report. Parent-child agreement for ASD was poor (Cohen's κ = -.04), but fair for PTSD (Cohen's κ = .21). Agreement ranged widely for other emotional disorders (Cohen's κ = -.07-.64), with generalised anxiety disorder found to have superior parent-child agreement (when assessed by phi coefficients) relative to ASD and PTSD. The findings support the need to directly interview children and adolescents, particularly for the early screening of posttraumatic stress, and suggest that other anxiety disorders may have a clearer presentation post-trauma

Defining adult bonefish (Albula vulpes) movement corridors around Grand Bahama in the Bahamian Archipelago

Abstract Development on Grand Bahama in the Bahamian Archipelago during the 1950&apos;s to 1970&apos;s resulted in substantial changes to the island&apos;s geography. Hawksbill Creek, which potentially served as a natural migration route for fish from the north side to the south side of the island, was severed and replaced by a man-made canal called the Grand Lucayan Waterway (GLW). Bonefish (Albula spp.), a sport-fish that contributes more than $141 million to the Bahamian economy annually, is one such species that may have been affected. The purpose of this study was to determine contemporary movement corridors of adult bonefish during their spawning season (October to May) in Grand Bahamian waters. This was accomplished by using a passive acoustic telemetry array of 17 receivers and 30 transmitter-implanted individuals. A total of 26,108 detections were logged from 20 of the fish. Eight bonefish tagged on the north side used the GLW to access waters on the south, whereas no transmitter-implanted fish tagged on the south side fully traversed the man-made canal, suggesting that primary spawning areas may be located on the south side of the island. This result is consistent with previous reports that bonefish spawn near deep water which is easier to access on the south side of Grand Bahama. Further supporting this finding, two other bonefish tagged on the north side forayed around the east end of the island and were detected on receivers approximately 88 km from their tagging locations. Additionally, two other bonefish tagged on the north side were detected at the west end of the island, with one individual continuing its movements along the south side of the island for an approximate straight-line distance of 80 km. Canal use typically corresponded to days immediately prior to or after new or full moons, indicating that movements were related to spawning. This study suggests that despite historical habitat modifications, bonefish today use the GLW as a movement corridor for migrations during spawning season, emphasizing the importance of protecting the canal from any activities that could impede connectivity