A comparative modeling of tax reform before and after the legislative process

This research modeled the extent to which the normative goals of equity and efficiency are embodied in three seminal tax reform proposals (Bradley-Gephardt, Kemp-Kasten, and the Treasury Department proposals) relative to the extant regime. The Tax Reform Act of 1986 (TRA86) is also modeled in the same manner. The objective of this study is to compare the equity and efficiency of the initial proposals with that of the final tax reform law. This before and after analysis is designed to ascertain the degree to which the legislative process undermined the normative goals of the tax reform movement. The National Tax Model was applied to model each regime and to measure the distributional and redistributional effects on tax burdens and wage efficiency costs associated with each system across ten income classes. The reform models, including TRA86, are shown as superior to the pre-reform system with respect to the normative criteria. The legislative process did not substantially compromise the goals as reflected in the seminal reform proposals in the development of a more politically acceptable tax reform law. This exercise demonstrates that it is possible for sound legislation to survive a political process that frequently permits the sacrificing of normative goals in favor of special interests.Financial support provided by the Arthur Young Foundation Tax Research Grant Program and The Ralph E. Kent Fund. The helpful suggestions of Jim Curtis were sincerely appreciated.     

Age, sex and body mass index in relation to calvarial diploe thickness and craniometric data on MRI

It might be critical to determine sex, body mass and age of the individual from skull in forensic medicine and anthropology. Our purpose in this study was to evaluate whether a relationship existed between the diploeic bone thickness measured from glabella, bregma, lambda, opisthocranion, and euryon regions and sex, age and body mass index of the individual. Glabella-opisthocranion, vertex-basion, euryon-euryon, basion-opisthion length were also determined for the same purpose. The anthropological landmarks were determined on sagittal and axial T1-weighted sequences and measurements were obtained on a workstation by two radiologists. A total of 107 subjects (F/M:59/48; mean age: 45.05+/-15.28, age range: 21-81) were included in the study. The mean body mass index was 25.51+/-4.44 [17.50-41]. There was a statistically significant linear correlation between age and diploe thickness from glabella, bregma, lambda, opisthocranion, right and left euryon. There was sexual dimorphism in all craniometric data including the distance between glabella-opisthocranion, vertex-basion, euryon-euryon, basion-opisthion, and calvarial volume. There was a statistically significant linear correlation between body mass index and basion-opisthion length. The diploe thicknesses from certain points of the calvarium are statistically related to each other. A standard cerebral MRI examination would be sufficient to obtain anthropological landmarks and craniometric data. According to this study, it might be possible to identify age, sex and body mass index of the individual from diploeic thickness and craniometric data.     

A Comprehensive Monetary Policy Framework

Since the Four Comprehensives concept was unveiled in December 2014,President Xi Jinping has continued to reiterate the theory on a number of occasions.The Four Comprehensives have been a topicon everyone’s lips during the annual sessions of China’s National People’s Congress and the National Committee of the Chinese People’s Political Consultative Conference in March. It shows a strong intention of Chinese leaders to design a new political framework that will shape the future of China not only in terms of political strategy, but with implications for monetary policy as well. This leads us to the relevance of the Four Comprehensives to G20 discussions-next year it will be China hosting the meetings,bringing global attention back to Beijing only shortly after last year’s APEC meetings.     

Enabling freedom of expression in light of filtering measures imposed on Internet intermediaries: Squaring the circle?

This study considers the scope of the injunction a court may issue against an intermediary service provider with a view to preventing or terminating an infringement, particularly of an intellectual property right. The matter is studied in the light of the aim shared by the European Union and the Council of Europe to promote freedom of expression via communication networks. Despite technological progress and the emergence of software that are increasingly precise and ever better controlled in terms of their effects, implementation of a filtering measure appears difficult to reconcile with the right to freedom of expression. Consequently, the problematic comes down to this question: how do we do enough without doing too much?