State Income Tax Treatment of the Elderly

The state and local tax treatment of the elderly varies significantly from state to state. In this article, we analyze the differences in effective tax rates for the state personal income tax for elderly versus non-elderly taxpayers. We find that in a majority of states, the average effective tax rate facing the elderly is significantly lower than that of non-elderly taxpayers. The consequences of this tax rate difference may impact long-term state income tax revenues as the elderly population continues to grow.     

Developing a Municipal Performance-Measurement System: Reflections on the Atlanta Dashboard

Under the leadership of Mayor Shirley Franklin, the City of Atlanta introduced a new operating model for municipal government in early 2002. A central component of that effort has been a performance-measurement system—the "Atlanta Dashboard"—designed to assess various aspects of municipal performance and, through that assessment, to improve the efficiency and effectiveness of municipal services.     

Public support for the international economic organizations: Evidence from developing countries

Public opinions regarding the international economic organizations (IEOs; the IMF, World Bank, and WTO) are understudied. I contrast five lines of argument using a multi-country survey of developing countries, focusing on evaluations of the economy, skills, gender, and ideology and measures of involvement with the organizations themselves. At the individual level, respondents have negative views if they have negative views of the state of the economy. More educated respondents are more likely to have negative views of the IEOs. Women are more likely to have positive views of the IEOs than men. National levels of engagement with the IEOs also affect public evaluations of them. Evaluations of the state of the economy are more influential determinants of IEO evaluations in states that receive IMF and World Bank loans, as well as in states that are active in WTO dispute resolution.

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Prediction of women's utilization of resistance strategies in a sexual assault situation: a prospective study

The present study prospectively explored the predictors of resistance strategies to a sexual assault situation. Participants were assessed at the beginning of an academic quarter on a number of variables, including past history of sexual victimization, perceived risk of sexual victimization, and intentions to use specific types of resistance strategies. Only women who reported being victimized over the interim (N=68) were included in the analyses, which suggested that women's Time 1 intentions to utilize assertive resistance strategies (e.g., physically fight, run away) and offender aggression predicted women's use of assertive resistance strategies in response to the assault that occurred over the follow-up. Women's utilization of nonforceful verbal resistance (e.g., reason, plead, quarrel) was predicted by perpetrator aggression and previous sexual victimization. Women's immobility (e.g., turn cold, freeze) during the assault that took place over the interim was predicted by experiences of childhood sexual victimization and previous sexual victimization.     

Adolescents Values Clarification and Development: A Model for Group Counseling

Youths involved with the juvenile justice and child welfare systems report higher rates of early initiation of sexual intercourse, more sexual partners, and lower rates of condom use compared with the general adolescent population. Such risky behaviors leave system-involved youths with volatile behavioral challenges and negative sexual health outcomes, such as unintended pregnancy. These effects can be attributed to detached support systems and a lack of early interventions, such as group therapy. This dynamic fosters further inquiry into asking, can delinquent teenagers who adopt a values clarification approach and understanding exhibit positive prosocial thoughts and behaviors? The intent of this paper is to discuss an alternative education program for pregnant, delinquent adolescents and young mothers allowed a social worker and his associates to implement a group counseling program. The counseling was intended to emphasize values clarification and values development. The counselors focused on attitudes, social views, and desired behaviors related to values. A unique aspect of the program was the development of a four-phase cognitive process related to values clarification and development. This process includes the discovery and awareness of values, the claiming and reclaiming of values, the acceptance of core values, and the appreciation and advocacy of the values phase. A content analysis methodology was used to analyze a self-report methods so that insights into cultural trends and experiences could be understood. Findings from the adoption of this program suggest a psychoeducation humanistic model can not only buffer teenage pregnancy risk and delinquency but also strengthen values and the moral development of troubled youth.