bluuebunny/crossref_metadata_2025_split huggingface dataset:
State Tax Administration: Seven Problems in Search of a Solution
Authors: Hamilton Billy 
Published: February 2013

AbstractSteady periods of budget surpluses can hide, and effectively defer attention being given to, systemic problems that only a fiscal squeeze can reveal. This is the situation that this article addresses. For the past quarter century, state tax administration has largely operated smoothly. But a problem with largely uninterrupted growth is that those processes that worked from year to year in the “good times” are not necessarily reliable for the “bad times.” Thus, the Great Recession did not as much create new problems for state tax administration as it exposed the challenges that already confronted the profession and now need attention. Taking a cue from the “tax gap” literature that administrators and academics often talk about, the article identifies seven major gaps that pose significant challenges to tax administration as the states address (or at least ought to address) in the postrecession years ahead.
Revenue Estimation
Authors: Francis Norton 
Published: February 2013

Abstract
This article poses three questions: Where did the forecasting models go wrong? Who's to blame for the forecast errors? and How can [state and local] revenue estimation improve? To answer all three, the article starts out with a look at just how severe the 2007–2009 recession was, and then empirically examines how five common features of revenue-estimating models were affected by the second longest business-cycle contraction of the past eighty years. The Great Recession (eighteen months, peak to trough) was the most severe decline of any recession since the Great Depression of 1929–1933 (which lasted forty-three months). The article carefully works through each of the key indicators that a state revenue estimator watches, and it demonstrates that not only was the Great Recession dramatically deep (the last time all six major indicators contracted was 1948–1949, and even that was of shorter duration) but also that it has been very different than prior recessions.
Providing and Financing K–12 Education
Authors: Kenyon Daphne A. 
Published: February 2013

Abstract
In terms of the history of the US federal system, the intervention of the courts in K-12 education is relatively recent. This article explains that the basis for going to court, which in nearly all cases is based on state and not US constitutional grounds, has changed from lawsuits based on equity and equal protection to that of the now more-frequent set of adequacy lawsuits that put a greater emphasis on education outcomes. The article then turns to the topic of how public education is financed. Recognizing the differences among the states, it examines the split among governments in how they provide school revenues. It next discusses current and future challenges for the delivery of education services and finance. The article concludes that even with elementary and secondary education becoming more essential for national growth and competitiveness, fiscal pressures make it difficult to be optimistic about the future of education.
The Social Safety Net, Health Care, and the Great Recession
Authors: Gais Thomas L. , Boyd Donald , Dadayan Lucy 
Published: February 2013

AbstractSafety net programs are those that assist people who have great difficulty in meeting basic needs such as food, clothing, shelter, and medical care, and those who have been unable to find work. These difficulties can result from age, illness, or disability, or they can be caused by events such as economic recession or natural disasters. The scope is huge as are the dollars involved. Overall, in 2008, federal, state, and local government spending on safety net programs (other than Social Security and Medicare) amounted to almost $700 billion, which equaled nearly 5 percent of the United States' GDP. Two out of three dollars of this total were financed by the federal government, while the remaining one-third ($235 billion) was supported by state and local government revenues.
Financial Markets and State and Local Governments
Authors: Petersen John E. , Ciccarone Richard 
Published: February 2013

Abstract
Subnational governments are important players in the financial markets, both as issuers of debt securities that pay for infrastructure and as investors that invest funds in the private markets to meet their cash management and employee retirement system needs. The financial markets changed dramatically in the late 2000s and these changes affected the state and local sector. After a discussion of the aggregate balance sheet of state and local governments, this article gives a brief reprise of the financial-market developments in the early 2000s and the subsequent meltdowns of 2007 and 2008, which affected state and local governments. As was true with the entire economy, the financial system debacle was followed by a widespread downturn in activity and this had a disproportionate impact on state and local government revenues. The financial stresses growing from the Great Recession led to major changes in the municipal bond market.
Accomplishing State Budget Policy and Process Reforms
Authors: Lav Iris J. 
Published: February 2013

Abstract
This article tackles the issue of comprehensive state budget reform. With structural deficits rampant, reform is needed to maintain the current level of programs that states and localities now provide, but cannot support over time with current revenue policies. Recent “reforms” have mainly focused on cutting both spending and taxes. Nonetheless, it is believed that people want their services and will vote to pay for them, if given that option. The article notes that there have been very few successful state tax reforms in recent years. But modernization of tax systems is needed to alleviate structural deficits. Part of the problem is institutional myopia: improved multiyear budgeting can warn policymakers when proposed actions are likely to create budget problems over the long term.
Fiscal Austerity and the Future of Federalism
Authors: Penner Rudolph G. 
Published: February 2013

AbstractFiscal relationships among the federal and state and local governments will change significantly in the future. This article documents that the federal government is saddled with unsustainable tax and spending policies, and the changes that are necessary to restore fiscal stability are far larger than anything that has been experienced since World War II. State and local governments, beset with their own structural issues, will have to adjust to and share in a new world of fiscal austerity. The deepest domestic federal spending problems lie with Social Security, Medicare, and Medicaid. All three entitlement programs are growing faster than the economy and tax revenues can provide.
Achieving Fiscal Sustainability for State and Local Governments
Authors: Ward Robert B. 
Published: February 2013

AbstractOver the last decade, observers of state and local finances have been alarmed over an emerging picture of long-term, structural imbalances. This article examines the concept of fiscal sustainability in several formulations and explains that it essentially means limiting expenditure commitments to those that can be met by available revenue streams. It investigates why fiscal sustainability in actual practice, however it might be measured in theory, has fallen into disrepair. The usual lineup of budget-busting culprits is next examined, with the proliferation of entitlement programs standing at the head of the line. Over the past four decades, state and local budget increases reflected the strength of the economy during an unprecedented run of prosperity. Meanwhile, the array of entitlement programs that drove spending was increasingly shaped by political, demographic, and institutional forces, each with its own clientele of beneficiaries. That has made adjustments more difficult when revenues do not keep pace with spending patterns.
Community Associations at Middle Age: Considering the Options
Authors: Nelson Robert H. 
Published: February 2013

AbstractThis article surveys what has been a leading development for American housing and local governance of the past half century: the meteoric rise of community associations. These quasi-government organizations usually are created by land developers and, as the new communities are developed, they evolve into self-governing entities owned by the homeowners and provide an extensive array of local services. In 2010 there were more than three hundred thousand community associations, which housed more than 60 million Americans, or 20 percent of the US population. (This is in contrast to the approximately ninety thousand local governments in the United States.) The growth of these associations has been rapid: between 1980 and 2000, half of the new housing in the United States was built and organized under the private governance of a community association. Most of that growth occurred in the sunny and sandy regions of the West and the South.
Adolescent Parenting: Risk and Protective Factors in the Context of Poverty
Authors: Grau Josefina M. , Wilson Kathryn S. , Smith Erin N. , Castellanos Patricia , Duran Petra A. 
Published: February 2013

AbstractAdolescent birthrates in the United States are much higher than those in other developed countries, and the majority of adolescents who become mothers come from impoverished backgrounds. Not surprisingly, they experience significant adjustment difficulties, and both their own and their children's developmental outcomes are often compromised. In this chapter, we review the adolescent parenting literature with the goal of uncovering the unique patterns of factors that may enable young mothers to parent successfully despite their disadvantaged conditions. We start with a description of the historic trends in birthrates and the socioeconomic and demographic characteristics of adolescent mothers in the United States, to provide the context in which they are parenting their children. We then review the literature on factors related to their parenting behaviors and the developmental outcomes of their children, including individual, familial, sociodemographic and cultural risk and protective factors. Finally, we conclude and provide future directions for research in the field.
Poverty, Stress, and Autonomic Reactivity
Authors: Alkon Abbey , Wolff Brian , Boyce W. Thomas 
Published: February 2013

AbstractThis chapter discusses the relations between childhood adversity and autonomic nervous system measures. It begins with a discussion on poverty and adverse experiences early in life and then reviews autonomic nervous system (ANS) measures of children's basal and stress responses, the history of the ANS field, and ANS methodological developments. Two important theories about ANS are discussed: (1) biological embedding and how early experiences can fundamentally alter ANS regulation, and (2) biological sensitivity to context, which explains how children's psychobiological responses differ based on the child's exposure to adversity. Lastly, there is a summary of studies of early childhood on ANS as a mediator or moderator of the relations between poverty-related adverse conditions and mental or physical health. This chapter concludes with a discussion of future directions to address methodological gaps in the literature examining associations among poverty-related stress and adversity, ANS dysregulation, and physical and mental health outcomes.
Children Living in Rural Poverty: The Role of Chaos in Early Development
Authors: Vernon-Feagans Lynne , Garrett-Peters Patricia , De Marco Allison , Bratsch-Hines Mary 
Published: February 2013

AbstractChildren who live in poor rural communities have a somewhat different context for development from urban children. Rural in comparison to urban communities have higher poverty rates; greater isolation from key services, such as schools and health care; and parents have more service related jobs with nonstandard work schedules. These factors are associated with poverty but also can add additional stress on rural family life that can contribute to more chaotic living conditions for young children, including disorganization, instability, and unpredictability. This chapter reviews the literature and presents data to support the view that chaos in rural communities may be greater than in urban areas and may be a particularly important mediator of the relationship between poverty and children's development. Data are presented from the Family Life Project to further support the link between poverty, chaos, and children's early development.
Interventions for Low-Income Families: Sesame Workshop's Educational Outreach and the Healthy Habits for Life Initiative
Authors: Cohen David , Truglio Rosemarie , Kotler Jennifer A. , Betancourt Jeanette 
Published: February 2013

AbstractSesame Street, produced by Sesame Workshop, is the longest-running children's television program in the United States. The Educational Outreach department at Sesame Workshop develops materials to serve families in need through public service initiatives that reach children and those who care for them. These initiatives are developed through partnerships and unique relationships with local, state, and national organizations. In this chapter we focus on Sesame Workshop's health initiatives that serve low-income families. One such initiative, Healthy Habits for Life (HHFL) provides tools and ideas to families, children, and child care providers to establish lifelong habits that support healthy lifestyles and good nutrition. Evaluations of the impact of HHFL on low-income caregivers and young children help measure the effectiveness of these materials.
Identity Theft
Authors: Copes Heith , Vieraitis Lynne M. 
Published: February 2013

AbstractThis article provides an overview about identity theft. It elaborates the uncertainty and difficulties in defining the crime. It describes patterns and incidences of identity theft and mentions the primary sources of data that illuminates the extent and costs of this crime. It discusses those who are victimized by the crime and those who engage in it. This article offers two theoretical explanations for the reasons for committing identity theft by offenders. It details the common techniques used to locate information and convert it into cash or goods. Policy ideas, including existing legislation directed towards identity theft prevention, and the policy implications of current knowledge about identity theft are also discussed. Finally, the article outlines the need for future research to understand the crime of identity theft and thus increase the likelihood that policy makers and law enforcement are effective in reducing this crime.
Human Smuggling and Human Trafficking
Authors: Kleemans Edward R. 
Published: February 2013

AbstractHuman smuggling and human trafficking are phenomena that require different policy responses. This article summarizes data, figures, and patterns concerning human smuggling and human trafficking. In practice, the two different phenomena may be intertwined. Human smuggling basically involves mutual consent between illegal immigrants, their families, and smugglers. In combating human trafficking, involuntary prostitution, helping victims, and prosecuting offenders are key issues. A much discussed element in forced prostitution is the involvement of criminal groups and organized crime. This article is devoted to policy measures and interventions and highlights research priorities for the coming decade. An important area for research is the method by which different prostitution and enforcement policies affect the opportunities and restrictions of various parties: clients, owners, operators, pimps, and prostitutes.
Chronology and Terminology
Authors: Manning Sturt W. 
Published: February 2013

AbstractThis article argues that scholarship that is concerned with the discovery, creation, and interpretation of Aegean prehistory has, throughout its history, been intimately associated with the allocation and categorization of time. Chronology has become framework and constraint, friend and problem. How one chooses to see the framework entirely creates prehistory. The early nineteenth-century ad concept of the Three Age system developed from Christian Thomsen's reorganization of the National Museum of Denmark and its ideas of evolutionary progression became the standard in most European prehistory. A quest to create some sort of structure and to bring order to a couple of millennia of calendar time has, over the course of the later nineteenth through the early twenty-first centuries ad thus come to create an incredibly rich, dense, ad hoc, and arcane system for describing and demarcating the time frame of the Aegean Bronze Age.
Neolithic Antecedents
Authors: Tomkins Peter 
Published: February 2013

AbstractThis article claims that at the turn of the twentieth century, excavations beneath Bronze Age strata at Dimini and Sesklo in Thessaly and Knossos on Crete revealed an earlier epoch of human occupation, characterized by stone tools, handmade pottery, and the bones of domesticated animals. Termed Neolithic period by analogy with other European regions, it was immediately clear that this was a phase of village-dwelling farmers, the Aegean's first agricultural society. In what has become a modern origin myth for Western society, the development of agriculture and sedentism was viewed as an escape from the impasse of savagery—a revolutionary beginning in the development of modernity, albeit one eclipsed in modern significance by the urban revolution and the emergence of civilization in the Bronze Age.
Mainland Greece
Authors: Forsén Jeannette 
Published: February 2013

AbstractThis article traces the geographical scope of mainland Greece bordered by Albania, the Former Yugoslav Republic of Macedonia, and Bulgaria to the north and the Cyclades and Crete to the south. The period is the Early Bronze Age, or Early Helladic (EH) denoting the mainland, during the time span between the preceding Final Neolithic period and the ensuing Middle Bronze Age. In close to ninety years of archaeology on mainland Greece, little has altered Carl Blegen's main outline of the EH period. Admittedly, the historical conclusions were modified since Blegen believed that a dramatic and complete cultural break could be seen at the end of the EH III period, whereas John Caskey reached the conclusion that a notable break in southern Greece occurred between EH II and EH III, while a second break took place in central Greece at the end of EH III.
Trade
Authors: Burns Bryan E. 
Published: February 2013

AbstractTrade necessarily includes a spectrum of activities that are often difficult to distinguish from one another, based on surviving artifacts and corollary evidence. This article presents specific cases of Aegean trade and exchange with these possibilities in mind, aiming not only to describe general trends and economic implications of exchange but also to emphasize the importance of trade for the functioning of social and political structures. Andrew Sherratt and Susan Sherratt have taken a similar tack by calling attention to the importance of demand and “conspicuous consumption” within the societies taking part in Mediterranean exchange. In reaching this final step, though, local production is not only stimulated by external trade but also often restructured, as new social institutions become necessary to control increased production and circulation.
Mycenaean Seals and Sealings
Authors: Younger John G. 
Published: February 2013

AbstractAfter the introduction of a sealing system from the Near East into southern Greece in the Early Helladic period and the destruction of that culture, there is no demonstrable sign that seals were used on the Greek mainland until the sudden appearance of seals in the Mycenae Shaft Graves at the end of the Middle Helladic period. After the Shaft Grave period, seals are known on the Greek mainland, but there is almost no evidence that seals are being carved there. A stone mold for a gold ring found in a tomb at Eleusis constitutes the slim evidence for the making of seals Greece. Perhaps almost all seals used on the Greek mainland in the Late Bronze were made in Crete. After the fall of Knossos, Mycenaeans produced the Mainland Popular group, a series of beads in soft stones and glass that look like seals but were (almost) never used administratively.
Materials and Industries
Authors: Evely Doniert 
Published: February 2013

AbstractGreece is adequately endowed with stones (non-precious), clays, timber, and plant products; metals are somewhat more localized, indeed effectively lacking in Crete. Overseas contacts, thus, were always crucial; “trade networks” catered to the material needs in the more complex societies and developed periods but arguably existed in less centralized forms long before. The roots of such procurement and the fundamentals of all crafts utilizing local products reach down into the Neolithic period; the utilization of obsidian is a clear case, but, as is becoming ever more apparent, so is metalworking. The factors behind increased use and acquisition/dissemination of materials, skills, and knowledge have varied. The later Minoan “colonies” on the Asia Minor coastline could have tapped into the resources of the hinterland or existing trade routes—the lack of a translator knowing “Minoan” is referred to in the tin trade. The same root cause is true for Mycenaean contacts with Italy.
Northern Aegean
Authors: Andreou Stelios 
Published: February 2013

AbstractThe northern Aegean communities were dynamic partakers of the cultural processes that transformed southeast Europe and the Aegean during the Neolithic period until the end of the fifth millennium. During the third millennium, however, the dramatic developments in settlement organization, elaboration of material culture, technological advancement, and exchange caused the focus of changes to shift to the south and east. This article concentrates on the regions of the north, which present the strongest evidence for contacts with the cultural developments in the Aegean during the Bronze Age. These include the islands of Thasos and Samothrace, coastal Thrace, the coastal plains of central and southern Macedonia, and the peninsula of Chalkidiki. The discussion also focuses on parts of the inland basins of eastern, central, and western Macedonia and leaves out northern Macedonia, which remained outside the reach of significant Aegean influences.
Dodecanese
Authors: Marketou Toula 
Published: February 2013

AbstractThe elongated island of Kos, located in the narrow sea lane between the Dodecanese and Asia Minor, is one of the more fertile and better-watered islands of the Aegean. These factors determined its cultural development in prehistoric and historic times. Jar burials and a rounded built tomb were excavated in the wider area of Asklepieion, at Asklupi, as well as in the nearby territory of the present-day Hippokrateion Foundation. The most prominent burial was discovered at Mesaria. Within this jar burial, apart from the pottery, was a hoard of metal objects. This evidence strongly suggests a dispersed settlement pattern on low hills, where the settlements controlled substantial pieces of arable land bordered by streams in the middle of the island. It is remarkable, however, that during this period, which saw the rapid development of metallurgy, precious metal objects—mainly daggers—accumulated in burials, a fact that definitely points to the presence of an affluent society.