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Developing a fair and widely accepted income definition presents one of the greatest challenges to tax reform. To arrive at a definition separate from the federal tax code, we surveyed 1200 Latter‐day Saints about their practice of tithing. Tithing is similar to a flat tax with no deductions, where individuals voluntarily contribute 10% of self‐defined income to the church. The results of our survey indicate that most respondents operate on a cash realization basis, which excludes savings and does not allow any deductions. Respondents' income concepts generally do not coincide with current tax laws or economists' views of comprehensive income. 相似文献
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In some statistical problems a degree of explicit, prior information is available about the value taken by the parameter of interest, θ say, although the information is much less than would be needed to place a prior density on the parameter's distribution. Often the prior information takes the form of a simple bound, ‘θ > θ1 ’ or ‘θ < θ1 ’, where θ1 is determined by physical considerations or mathematical theory, such as positivity of a variance. A conventional approach to accommodating the requirement that θ > θ1 is to replace an estimator, , of θ by the maximum of and θ1. However, this technique is generally inadequate. For one thing, it does not respect the strictness of the inequality θ > θ1 , which can be critical in interpreting results. For another, it produces an estimator that does not respond in a natural way to perturbations of the data. In this paper we suggest an alternative approach, in which bootstrap aggregation, or bagging, is used to overcome these difficulties. Bagging gives estimators that, when subjected to the constraint θ > θ1 , strictly exceed θ1 except in extreme settings in which the empirical evidence strongly contradicts the constraint. Bagging also reduces estimator variability in the important case for which is close to θ1, and more generally produces estimators that respect the constraint in a smooth, realistic fashion. 相似文献
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We present findings from a nonexperimental evaluation of an employment program in which both partners in young, low-income,
primarily African-American couples simultaneously participated. Mothers participating in the couples program had larger immediate
gains in employment and earnings and decreases in TANF receipt following their exit from the program relative to mothers who
received employment assistance as individuals. Fathers showed similar although weaker results. These immediate benefits appeared
to be driven by higher rates of program completion among couples’ participants. Couples in which both partners completed the
program experienced the largest quarterly earnings gains, and couples with greater earnings’ gains were more likely to still
be together one year after the program ended. Mothers’ earnings gains eroded in the two years following program completion
and many reported new pregnancies and problems with child care. We suggest directions for future programs and encourage future
studies to consider the range of mechanisms associated with a couples focus, including potential motivational benefits and
unintended consequences.
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Carolyn J. Heinrich (Corresponding author)Email: |
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The Rural Development Grant operates the Redundant Building Grant which is designed to bring redundant buildings in certain areas into commercial activity. This paper outlines the results of a recent evaluation of the Grant largely based on contacts with more than 400 applicants in nine counties. This survey is used to explore five aspects of rural policy: property development; business performance; job creation; integrated rural development; and aspects of land use planning. 相似文献
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The most extensively evaluated intervention for auditory hallucinations is Cognitive Behavioural Therapy for Psychosis (CBTp), which is usually delivered in statutory settings by experienced clinicians. In contrast, peer support networks, such as the Hearing Voices Network (HVN), operate informally using peers to normalise and manage voices. This article compares these two approaches to identify points of synergy and difference. Its analysis suggests the two approaches share many features, but also deviate in important ways that could compensate for each other. Instead of competing with each other as might first be thought, they may actually be complementary. Further, HVN may align comfortably with the values and principles of social work. Social workers seeking to engage with voice hearers may be advised to study the underlying principles of each approach to guide the way in which they can capitalise on intervention opportunities to better assist voice hearers. 相似文献