Tax Design and The Meddling Factor: Lessons From Hawaii's Liquor Tax

Tax design decisions are subject to many influences, including economic and political realities. Those who make tax policy at the state level are under constant pressure to modify taxes and tax structures at the margin. In making their decisions, policy makers must assess and weigh the often conflicting advice that results from varying outlooks and interests among, as well as within, the groups providing such input.
Using Hawaii's liquor tax as a case study, this paper illustrates how seemingly innocuous policy meddling can turn a good tax into a bad one. The events that led the Hawaii Legislature to decide to substitute a flawed gallonage levy for a successful ad valorem tax are reviewed. The relative merits of ad valorem and per-unit liquor taxes are discussed. Implications of adoption of the gallonage tax are presented. Finally, the article discusses the reasons why meddling may be attractive to both taxpayers and those who levy the tax, and it concludes that tax design criteria should include disincentives to meddle as a reasonable principle of taxation.     

A sandwich enzyme immunoassay for pulmonary surfactant protein D and measurement of its blood levels in drowning victims

A sensitive sandwich enzyme immunoassay for human pulmonary surfactant protein D (SP-D) was developed and used to examine the blood SP-D levels of drowning victims. Human SP-D was purified from amniotic fluid by chromatographic methods, and an antibody against human SP-D was prepared. A polystyrene ball coated with anti-SP-D IgG was incubated with purified human SP-D, and then with anti-SP-D Fab'-peroxidase conjugate. Peroxidase activity bound to the polystyrene ball was assayed by fluorometry using 3-(4-hydroxyphenyl)propionic acid as the hydrogen donor. The detection limit of human SP-D was 5.2 pg per assay tube. Examination of cross-reactions of this sandwich enzyme immunoassay with proteins from other human organs showed it to be highly specific for lung, and Northern blot analysis detected specific SP-D mRNA expression only in lung. The SP-D concentration of normal human serum was 6.4+/-2.7 (mean+/-S.D.) ng ml(-1) (n=20). The recovery rates of 0.52 ng and 5.2 ng SP-D added to 5 microl normal human serum were 93.6+/-2.7% and 93.6+/-6.1%, respectively. Blood SP-D levels of victims from the saltwater drowning group (n=14) revealed higher concentrations (105.8+/-53.7 ng ml(-1)), while freshwater drowning victims (n=12) were estimated to be 74.1+/-43.9 ng ml(-1). The SP-D levels of 15 subjects who died of hemorrhage (n=5), heart failure (n=8), traumatic shock (n=1), and electrocution (n=1) were lower (22.0+/-8.5 ng ml(-1)), and those of asphyxia victims (n=10) were slightly higher (36.2+/-17.1 ng ml(-1)) than those of other causes of death, except for drowning. These results suggest that in drowning victims, SP-D flowed into the systemic circulation by physiological and physical mechanisms, and the differences of blood SP-D levels between saltwater drowning and freshwater drowning victims are presumed to be influenced by the type of agony and/or the length of survival time in water.     

A sandwich enzyme immunoassay for human pancreatic elastase III

To develop a method for the determination of pancreas injuries using a pancreas-specific antigen as a marker, human elastase III was purified from the pancreas by chromatographic methods. A rabbit anti-human elastase III antibody was prepared, and this antibody was confirmed using immunoblotting to react only with elastase III among proteins from the pancreas. A sensitive sandwich enzyme immunoassay for human elastase III was developed. The detection limit for human elastase III was 0.3 pg (10 amol) per assay. Proteins extracted from the pancreas showed the strongest response, whereas reactions of the other organs were less than the detection limit. These results suggest that a sandwich enzyme immunoassay for human elastase III is useful for the determination of pancreas injury.     

Identification of DNA of human origin based on amplification of human-specific mitochondrial cytochrome b region

Species-specific differences in a non-polymorphic region of the mitochondrial cytochrome b gene appear to be large enough to allow human-specific amplification of forensic DNA samples. We therefore developed a PCR-based method using newly designed primers to amplify a 157-bp portion of the human mitochondrial cytochrome b gene. The forward and reverse primers were designed to hybridize to regions of the human mitochondrial cytochrome b gene with sequences differing from those of chimpanzee by 26% (7 bp/27 bp) and 26% (6 bp/23 bp), respectively. Using this primer pair, we successfully amplified DNA extracted from blood samples of 48 healthy adults. All these human samples produced a single band of the expected size on agarose gel electrophoresis, and the sequence of the single band was shown to be identical to that of the target region (157 bp) by sequence analysis. On the other hand, no visible bands were amplified from DNA extracted from blood samples of animals including non-human primates (chimpanzee, gorilla, Japanese monkey, crab-eating monkey) and other species (cow, pig, dog, goat, rat, chicken and tuna). Thus, DNA producing a single band following PCR amplification using this primer pair can be reasonably interpreted as being of human origin. In addition, aged biological specimens comprising bloodstains, hair shafts and bones were successfully identified as being of human origin, illustrating the applicability of the present method to forensic specimens.     

Associations Between Smoking and Extreme Dieting Among Adolescents

This study examined the association between cigarette smoking and dieting behaviors and trends in that association among US adolescents in grades 9–12 between 1999 and 2007. Youth Risk Behavior Survey datasets were analyzed using the multivariable logistic regression method. The sample size of each survey year ranged from 13,554 to 15,273 with girls representing 49–51% of the sample (N = 71,854). About 62% of the entire study participants were whites and 14% were blacks. Prevalence estimates of current smoking and corresponding 95% confidence intervals were computed across four comparison groups formed by gender and body weight. Extreme dieting was an independent predictor of smoking. Extreme dieters showed a higher variability of smoking behavior than their peers. The magnitude of the association between smoking and extreme dieting became smaller in recent years among adolescents but remained unchanged among non-overweight girls over that same time period. When adolescent smoking behavior is examined, the intensity of dieting behavior should be considered within its association with other co-occurring unhealthy behaviors.     

Family strategy of economic inequality among brothers in Korean rural society, 1690–1795

This article examines how inequality among brothers was practised as a family strategy in Korean south-eastern rural society from the end of the seventeenth to the late eighteenth century as a response to local economic changes. The Wolchon area experienced a process of downward levelling in this period. Using the household registers and land registers, the authors reconstituted 58 families with brothers who held land and 406 families who possessed nobi (‘serfs’ or ‘slaves’) for further examination. As a family strategy, most of these families attempted a strategy of unequal inheritance that resulted in maintaining high economic status for only one of the children among all the brothers. This child, in most cases, would be the eldest son, but also could be another son. The degree of inequality among brothers with regard to nobi-holding declined over time. Most families successfully maintained inequality, and through this family status, by efficiently practising the unequal inheritance strategy, while some families failed to keep the same level of inequality by the end of the eighteenth century. The degree of inequality among brothers is intimately connected to family property size. Each family sought its own strategy to suit the actual economic condition of the family. While very wealthy families attempted to give a similar inheritance to all brothers to provide an equal chance to each of them, less wealthy families reduced the survival chances of some children by the concentration of property given to only one child.     

Body Transportation after Homicides: Offender and Offense Characteristics

Body transportation is defined as moving the body of the victim from the scene of a homicide to another location. We analyzed data on 513 South Korean homicide cases with convictions to compare 104 homicides involving the transportation of victims’ bodies with 409 homicides that did not. Offenders who transported their victims’ bodies were significantly younger and more likely to be related to the victims and were less likely to use sharp instruments and more likely to use blunt instruments or strangle the victims than offenders who did not. Victims of homicide involving body transportation were more likely to suffer injuries to the neck and head and less likely to suffer injuries to the torso. Finally, offenders who transported victims’ bodies were more likely to have planned the offense and destroyed evidence. The present findings have practical implications for police investigations.     

Economic questions on global warming during the Trump years

This paper examines the rapid changes made on U.S. climate change policies and regulations under the Trump administration for the past 22 months since his inauguration in January 2017. Policy changes are made on a wide range of climate‐related programs: Paris Agreement, Green Climate Fund, Clean Power Plan, CAFÉ automobile emission standards, arctic drilling, methane rule, and farm animal emissions. This paper discusses that Trump effects will soon be observed by several empirical indicators.     

Comparison of Four Saliva Detection Methods to Identify Expectorated Blood Spatter

Blood spatter analysis is an important step for crime scene reconstruction. The presence of saliva in blood spatter could indicate expectorated blood which is difficult to distinguish from impact spatter. In this study, four saliva test methods (SALIgAE^®, Phadebas^® sheet, RSID^™-Saliva kit, and starch gel diffusion) were compared to identify the best method for detecting expectorated blood spatter. The RSID^™-Saliva kit showed the highest sensitivity even when saliva was mixed with blood, and was not inhibited by the presence of blood. The SALIgAE^® test provided easy and rapid results, but the yellow color of a positive reaction was overwhelmed by the red color of the blood. The starch gel diffusion method and the Phadebas^® sheet exhibited relatively low sensitivity and the assay took a long time. When using the RSID^™-Saliva kit for identifying saliva in blood, results should be read within 10 min.     

An Improved Method for the Diatom Test Utilizing DNA Binding Ability of Silica

In order to devise a better forensic test for diatoms, the DNA binding ability of the diatom frustule constructing by silica, in the presence of chaotropic ions were utilized. It was proved that the diatoms were able to be captured via λDNA using silica‐coated magnetic beads (Mag beads), followed by isolation and purification from the Mag beads as a solid phase by substituting the chaotropic agent with ultrapure water. Five cases of drowning, three in freshwater and two in seawater, were applied to the present method and similar results as the usual diatom test were obtained. Specimens of lung and other organs were rendered clearly visible, with elimination of foreign impurities. The present method appears applicable for detection of diatoms indirectly using PCR amplification of bound DNA or directly staining of the DNA.