2,187 research outputs found

    Making tax sense: the case for a progressive consumed-income tax/ M. Kevin McGee.

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    Includes bibliographical references and index.The problem -- The impossibility of a coherent traditional income tax -- The logic of consumption-timed taxes -- The vat, flat, and all that -- Savings & borrowing under a consumed-income tax -- The tax treatment of owner occupied housing -- Transition issues -- The tax treatment of small businesses -- Inheritances, bequests, and the estate tax -- Insurance -- The corporate income tax -- Tax expenditures -- The Trump tax cut -- Summary: the needed tax changes -- Is reform attainable? -- Conclusion -- Bibliography -- About the author.1 online resource (vii, 165 pages

    Kevin M. O\u27Connell

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    Kevin M. O’Connell is the Director of the Office of Space Commerce at the U.S. Department of Commerce. Within this position, Mr. O’Connell leads an office with responsibility as a space industry advocate within the Executive Branch of the U.S. government. Mr. O’Connell brings over 35 years of experience in the U.S. government, in research organizations, and as an entrepreneur and business leader to this position. Mr. O’Connell has researched and written extensively on the policy, security, and global market issues related to commercialization of remote sensing. Aside from numerous articles and op-eds, he was co-author of Commercial Observation Satellites: at the Leading Edge of Global Transparency (2000). He served as the Executive Secretary and Staff Director of the NIMA Commission (1999-2000). He was a member, and later Chair, of NOAA’s federal advisory committee on remote sensing from 2002-2016. Previously, Mr. O’Connell served as the CEO of Innovative Analytics and Training, a Washington, D.C. professional services firm focused on analysis and decision support for U.S. government and commercial clients. Among other issues, the firm focused on market trends and anticipatory/futures analysis for high-technology industries such as cyber, cloud computing, and geospatial technologies. During this time, he also served as a senior consultant to the Office of the Director of National Intelligence and as an independent advisor to the Director, National Geospatial Intelligence Agency. Mr. O’Connell’s background also includes extensive experience in national security and intelligence matters, including assignments in the Department of Defense, Department of State, National Security Council, and the Office of the Vice President. He spent a decade conducting and managing research in these areas at the RAND Corporation, including as the first director of RAND’s Intelligence Policy Center. Finally, Mr. O’Connell has taught a long-running course on comparative intelligence in Georgetown University’s School of Foreign Service, Security Studies Program.https://commons.erau.edu/stm-images/1119/thumbnail.jp

    Dr. Kevin Cherry – Faculty Author Interview

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    Dr. Kevin Cherry, Assistant Professor of Political Science,discusses his new book, Plato, Aristotle, and the Purpose of Politics, published recently by Cambridge University Press. In this book, he compares the views of Plato and Aristotle about the practice, study and the purpose of politics

    Productivity in Higher Education/ Kevin Stange, Kevin Strange, Caroline M. Hoxby.

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    In English.How do the benefits of higher education compare with its costs, and how does this comparison vary across individuals and institutions? These questions are fundamental to quantifying the productivity of the education sector. The studies in Productivity in Higher Education use rich and novel administrative data, modern econometric methods, and careful institutional analysis to explore productivity issues. The authors examine the returns to undergraduate education, differences in costs by major, the productivity of for-profit schools, the productivity of various types of faculty and of outcomes, the effects of online education on the higher education market, and the ways in which the productivity of different institutions responds to market forces. The analyses recognize five key challenges to assessing productivity in higher education: the potential for multiple student outcomes in terms of skills, earnings, invention, and employment; the fact that colleges and universities are "multiproduct" firms that conduct varied activities across many domains; the fact that students select which school to attend based in part on their aptitude; the difficulty of attributing outcomes to individual institutions when students attend more than one; and the possibility that some of the benefits of higher education may arise from the system as a whole rather than from a single institution. The findings and the approaches illustrated can facilitate decision-making processes in higher education.Hoxby, Caroline M. / Stange, Kevin -- Staiger, Douglas -- Hoxby, Caroline M. -- Minaya, Veronica / Scott-Clayton, Judith -- Riehl, Evan / Saavedra, Juan E. / Urquiola, Miguel -- Altonji, Joseph G. / Zimmerman, Seth D. -- Courant, Paul N. / Turner, Sarah -- Vlieger, Pieter De / Jacob, Brian / Stange, Kevin -- Deming, David J. / Lovenheim, Michael / Patterson, Richard -- Carrell, Scott E. / Kurlaender, Michal -- Frontmatter -- Contents -- Acknowledgments -- Introduction / 1. What Health Care Teaches Us about Measuring Productivity in Higher Education / 2. The Productivity of US Postsecondary Institutions / 3. Labor Market Outcomes and Postsecondary Accountability: Are Imperfect Metrics Better Than None? / 4. Learning and Earning: An Approximation to College Value Added in Two Dimensions / 5. The Costs of and Net Returns to College Major / 6. Faculty Deployment in Research Universities / 7. Measuring Instructor Effectiveness in Higher Education / 8. The Competitive Effects of Online Education / 9. Estimating the Productivity of Community Colleges in Paving the Road to Four- Year College Success / Contributors -- Author Index -- Subject Index1 online resource (392 p.)

    Trade and Poverty in the Developing World

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    Globalization brings progress to a nation as well as rapid economic growth. It also helps increase gross domestic product and, most importantly, makes part of the population more prosperous by increasing living standards and allowing the country to be self-sustainable. In this study, data from 84 countries were collected from the World Trade Organization; using Ordinary Least Squares, this data was analyzed to help determine the effects trade has on absolute and relative poverty as well as inequality. Findings showed that trade does help reduce absolute poverty but at a very slow and diminishing rate. In addition, trade creates a small but statistically insignificant reduction in inequality. The results also showed that greater population growth results in more poverty

    Poverty Rates and Spending on Public Education at the K-12 Level: Is There a Correlation?

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    Oshkosh Scholar, Volume 2, 2007, p. 13-18.Many academics and policymakers argue that increases in spending on public education will reduce poverty. The goal of this paper is to evaluate whether increases in current spending on public education at the K-12 level lowers poverty rates in the United States. Using public education expenditure data from government and census Web sites describing cities throughout the U.S., empirical analysis shows a significant negative relationship between spending on public education and the poverty rate. This implies that increases in public education expenditures would lead to decreases to future poverty rates

    Gender and GDP Contributions: The Effects of Culture

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    Oshkosh Scholar, Volume 3, 2008 pp. 16-25.This paper uses Ordinary Least Squares regressions to examine the cultural, demographic, and geographical sources of differences in the Gross Domestic Product (GDP) contributions of women. These cultural variables include religion, level of female education, fertility, political representation, and the mean age of marriage. The results show that culture has considerable explanatory power for female labor force participation rates, the gender wage gap, and women?s contributions to GDP. Surprisingly, fertility rates were not found to have any impact on women?s contributions to GDP

    A Guide to Kevin Poelking's By the Hands That Reach Us

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    This thesis is written to accompany the full score of Kevin Poelking's By the Hands That Reach Us for wind symphony. The first chapter includes studies and expert opinions that attempt to define quality music. It begins with a brief synopsis of the recent (post World War II) increase of wind band repertoire and the difficulties that conductors encounter as a result. Quotations from conductors and composers throughout history are included in an attempt to shed light on the topic. The second chapter is a detailed biography of composer Kevin Poelking. It discusses personal, professional, and musical experiences that have shaped his compositional voice. There are also specific music examples given with explanations as to how they affected Poelking in his development as a composer. The final chapter is a detailed summary of Poelking's compositional process when writing By the Hands That Reach Us. The chapter includes original sketches, score excerpts, and specific compositional techniques that were used throughout the work

    Early Risk, Attention, and Brain Activation in Adolescents Born Preterm

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    The relations among early cumulative medical risk, cumulative environmental risk, attentional control, and brain activation were assessed in 15 – 16-year-old adolescents who were born preterm. Functional magnetic resonance imaging found frontal, temporal, and parietal cortex activation during an attention task with greater activation of the left superior-temporal and left supramarginal gyri associated with better performance. Individual differences in early cumulative risk are related to patterns of brain activation such that medical risk is related to left parietal cortex activation and environmental risk is related to temporal lobe activation. The findings suggest that early risk is related to less mature patterns of brain activation, including reduced efficiency of processing and responding to stimuli.This is the accepted version of the following article: Carmody, D. P., Bendersky, M., Dunn, S. M., DeMarco, J. K., Hegyi, T., Hiatt, M. and Lewis, M. (2006), Early Risk, Attention, and Brain Activation in Adolescents Born Preterm. Child Development, 77: 384–394, which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1111/j.1467-8624.2006.00877.x/abstract.Peer reviewe

    Author Correction: Environmental variability supports chimpanzee behavioural diversity

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    The original version of the Supplementary Information associated with this Article included an incorrect Supplementary Data 1 file, in which three columns (L, M and P) had slightly different variable names from those written in the code. The HTML has been updated to include a corrected version of Supplementary Data 1; the correct version of Supplementary Data 1 can be found as Supplementary Information associated with this Correction.Additional co-authors: Mattia Bessone, Gregory Brazzola, Valentine Ebua Buh, Rebecca Chancellor, Heather Cohen, Charlotte Coupland, Bryan Curran, Emmanuel Danquah, Tobias Deschner, Dervla Dowd, Manasseh Eno-Nku, J. Michael Fay, Annemarie Goedmakers, Anne-Céline Granjon, Josephine Head, Daniela Hedwig, Veerle Hermans, Sorrel Jones, Jessica Junker, Parag Kadam, Mohamed Kambi, Ivonne Kienast, Deo Kujirakwinja, Kevin E. Langergraber, Juan Lapuente, Bradley Larson, Kevin C. Lee, Vera Leinert, Manuel Llana, Sergio Marrocoli, Amelia C. Meier, David Morgan, Emily Neil, Sonia Nicholl, Emmanuelle Normand, Lucy Jayne Ormsby, Liliana Pacheco, Alex Piel, Jodie Preece, Martha M. Robbins, Aaron Rundus, Crickette Sanz, Volker Sommer, Fiona Stewart, Nikki Tagg, Claudio Tennie, Virginie Vergnes, Adam Welsh, Erin G. Wessling, Jacob Willie, Roman M. Wittig, Yisa Ginath Yuh, Klaus Zuberbühler & Hjalmar S. Küh
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