State and federal tax equity: Estimates before and after the Tax Reform Act of 1986

The progressivity and equity of both state and federal individual income taxes, as well as the combined system of both taxes, are examined before and after the federal Tax Reform Act of 1986 using a variety of measures applied to federal Statistics of Income individual income tax data; state taxes are calculated using TAXSIM. Our findings are as follows: First, in both 1985 and 1987, state personal income taxes were generally less progressive and more horizontally equitable than the federal system. Second, in moving from 1985 to 1987, state personal income tax systems generally displayed decreased progressivity and horizontal inequity. The combination of the two systems displayed generally lower progressivity and horizontal equity scores when we compare 1987 to 1985. Last, the after-tax income distribution became more unequal when we compared 1987 to 1985.     

A Comparison of Dependent and Self-Critically Depressed Hospitalized Adolescents

One hundred ninety-four hospitalized adolescents were administered the Adolescent Depressive Experiences Questionnaire (DEQ-A). The DEQ-A factors (dependency, self-criticism) correlated well with independent measures of depression, hopelessness, self-esteem, and suicide risk. After controlling for depression, self-criticism and dependency showed differential associations with hopelessness, violence potential, and impulsivity. A subgroup of 84 inpatients identified as either highly self-critical or highly dependent based on the DEQ-A was also compared for differences in personality and symptomatic behavior. Self-critical and dependent patients exhibited equally high levels of depression, hopelessness, suicidality, and low self-esteem. Few differences were observed in personality or symptomatic behavior between the two groups. These findings, while extending previous research that relied on community samples of young adults, provide only mixed support for a distinction between these two categories of depression.     

Adolescent Self-Handicapping,Depressive Affect,and Maternal Parenting Styles

Most research on self-handicapping has focused on adults. Only a few studies have examined self-handicapping in adolescents or the particular characteristics of the family environment that are associated with self-handicapping. Adolescents (N = 141) and their mothers completed a series of questionnaires assessing adolescent self-handicapping, adolescent dysphoria, and parenting variables in mothers, including parenting styles (care and overprotection) and parenting stress due to situational variables, parent–child dysfunctional interactions, and behavioral characteristics of the child. Results showed (a) that self-handicapping was positively related to age in girls, but not in boys, (b) that there was a strong relation between self-handicapping and dysphoria in both boys and girls, (c) that mother-rated care negatively predicted self-handicapping in girls beyond the effects due to girls' dysphoria, and (d) that maternal care moderated the relationship between self-handicapping and dysphoria in boys. Maternal care and depressive affect in young persons are independently related to self-handicapping behaviors in adolescents. Results are discussed in terms of implications for the hypothesized etiology of self-handicapping.