Sales and Use Tax Simplification and Voluntary Compliance

Because of difficulties collecting sales taxes on Internet sales, several states have engaged in an effort (the Streamlined Sales Tax Project, SSTP) to simplify their sales tax systems. One hope among SSTP proponents is that a simplified system will result in Internet vendors voluntarily collecting the sales tax. We address two issues:

• ? Will states adopt the extensive reforms proposed by the SSTP?
• ? Will vendors voluntarily collect the sales tax?

We argue that states are unlikely to adopt extensive reforms, but if they did, many vendors would voluntarily collect sales taxes.     

The paradoxical politics of provider reempowerment

The recent decline, indeed perhaps dismantling, of managed care is sometimes treated as both consequence and cause of the political reempowerment of medical providers, whose professional dominance managed care had challenged. Drawing evidence from Round III of the Community Tracking Study of the Center for Studying Health System Change, this article reviews the politics of four "arenas" of managed care regulation--prompt payment, mandated benefits, external appeals, and financial solvency--and concludes that the power of providers is contingent on patterns of coalition and conflict that differ across the discrete arenas. The zero-sum connotations of the "de" and "re" empowerment of providers under managed care fail to capture the subtlety of providers' search for fresh cultural, economic, and political resources in shifting policy contexts.     

Logistic Regression in Rare Events Data

We study rare events data, binary dependent variables with dozensto thousands of times fewer ones (events, such as wars, vetoes,cases of political activism, or epidemiological infections)than zeros ("nonevents"). In many literatures, these variableshave proven difficult to explain and predict, a problem thatseems to have at least two sources. First, popular statisticalprocedures, such as logistic regression, can sharply underestimatethe probability of rare events. We recommend corrections thatoutperform existing methods and change the estimates of absoluteand relative risks by as much as some estimated effects reportedin the literature. Second, commonly used data collection strategiesare grossly inefficient for rare events data. The fear of collectingdata with too few events has led to data collections with hugenumbers of observations but relatively few, and poorly measured,explanatory variables, such as in international conflict datawith more than a quarter-million dyads, only a few of whichare at war. As it turns out, more efficient sampling designsexist for making valid inferences, such as sampling all availableevents (e.g., wars) and a tiny fraction of nonevents (peace).This enables scholars to save as much as 99% of their (nonfixed)data collection costs or to collect much more meaningful explanatoryvariables. We provide methods that link these two results, enablingboth types of corrections to work simultaneously, and softwarethat implements the methods developed.     

Parental influences on the development of adolescent autonomy and identity

Two studies were undertaken to examine parental influences on autonomy and identity development. In Study 1, 262 adolescents in seventh and eleventh grades were given Kurtines's autonomy measure, Simmons's identity measure, and Elder's questions regarding the adolescents' perceptions of their parents' autocratic, democratic, or permissive parenting styles. Study 2 was a replication with 168 subjects. Across both studies it was found that sex-role socialization is more influential for automony development than is either level of parental power or age. Both age and father's use of democracy were the most influential variables on identity development.Received Ph.D. from the University of Minnesota. Major interests are adolescent social cognition and social development.Major interests are adolescent social cognition and social development.Major interests are adolescent social cognition and social development.Received Ph.D. from the University of Cincinnati. Major interests are cognitive development and theories of personality.     

A cure for the Blues: resolving nonprofit Blue Cross conversions

This Article analyzes the issues involved in converting nonprofit Blue Cross organizations to for-profit status. These issues have arisen in the context of litigation regarding the "reorganization" of Blue Cross and Blue Shield of Missouri ("BCBSMo"). BCBSMo had reorganized by creating and transferring a majority of its business to a new for-profit subsidiary. Missouri consumer groups and state regulators characterized the "reorganization" as a conversion requiring BCBSMo to transfer its assets to a foundation dedicated to charitable health purposes. BCBSMo, however, denied that it had any obligation to leave behind its assets in the nonprofit sector. The BCBSMo litigation raises issues common to most conversions of nonprofit healthcare organizations, particularly conversions of nonprofit Blue Cross plans. This Article provides a road map for state regulators and the public to follow in ensuring that the public interest is fully protected in such conversions.