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861.
User charges, which have become an important revenue enhancement device during the 1980s, have also raised a variety of counter-charges. This study examines three new mandatory Customs Service fees—for processing passengers, conveyances, and merchandise entering the United States and for special services at small airports—along with their differences and changes over time (in rate structure, exemptions, dedicated accounts, and disposition of funds). Despite support for the charges, opposition to some has arisen because of their cost to the private sector, violation of certain assumptions behind user fees, competing international obligations and policies, rival institutional interests and powers of Congress and the presidency, and changing fiscal conditions.  相似文献   
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His research has included the use of census microdata to profile important but relatively unstudied sectors of the older population. He has served as a reviewer of research proposals funded by the National Institute on Aging; and he is on the editorial boards of the Journal of Gerontology, Research on Aging, Comprehensive Gerontology,and the Journal of Applied Gerontology.  相似文献   
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The Laffer curve analysis suggests a possible policy conflict between short-run revenue maximization and long-run fiscal health. This paper estimates short-run and long-run property tax base elasticity in order to test whether such a conflict exists for the property tax in central cities. A stock adjustment model is used and separate time-series estimates for four New York State central cities lend empirical support to such a conflict. The results show that while disincentive effects associated with property tax rate increases are not strong enough to reduce proeprty tax revenue in the short-run, they are substantial enough to reduce long-run revenue in all but one city. The paper also tests for asymmetric response to property tax rate changes and finds significant results for only one city.  相似文献   
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Eighty college males were given an expanded identity status interview which included two new interpersonal-sexual areas, “attitudes towards sexual expression” and “sex-role beliefs.” The relative contribution of the new content areas as well as of the standard three areas (occupation, religion, and politics) to overall identity status was assessed by noting the extent of correspondence. Identity status in each content area was also compared with performance on the dependent variable of cognitive complexity. Ideology contributed more than occupation both to overall status rating, as well as to discrimination on the dependent variable. Results on the two new areas supported the view that interpersonal-sexual concerns are important for men's identity development as well as for women's. The finding that all interview areas corresponded well with overall identity status and discriminated significantly on the dependent measure leads to the suggestion that the process variables of crisis and commitment may so overshadow a particular content area that any content of personal relevance for the late adolescent might be used in investigating ego identity development.  相似文献   
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