Abandoned Coal Mine Drainage and Its Remediation: Impacts on Stream Ecosystem Structure and Function

The effects of abandoned mine drainage (AMD) on streams and responses to remediation efforts were studied using three streams (AMD-impacted, remediated, reference) in both the anthracite and the bituminous coal mining regions of Pennsylvania (USA). Response variables included ecosystem function as well as water chemistry and macroinvertebrate community composition. The bituminous AMD stream was extremely acidic with high dissolved metals concentrations, a prolific mid-summer growth of the filamentous alga, Mougeotia, and .10-fold more chlorophyll than the reference stream. The anthracite AMD stream had a higher pH, substrata coated with iron hydroxide(s), and negligible chlorophyll. Macroinvertebrate communities in the AMD streams were different from the reference streams, the remediated streams, and each other. Relative to the reference stream, the AMD stream(s) had (1) greater gross primary productivity (GPP) in the bituminous region and undetectable GPP in the anthracite region, (2) greater ecosystem respiration in both regions, (3) greatly reduced ammonium uptake and nitrification in both regions, (4) lower nitrate uptake in the bituminous (but not the anthracite) region, (5) more rapid phosphorus removal from the water column in both regions, (6) activities of phosphorus-acquiring, nitrogenacquiring, and hydrolytic-carbon-acquiring enzymes that indicated extreme phosphorus limitation in both regions, and (7) slower oak and maple leaf decomposition in the bituminous region and slower oak decomposition in the anthracite region. Remediation brought chlorophyll concentrations and GPP nearer to values for respective reference streams, depressed ecosystem respiration, restored ammonium uptake, and partially restored nitrification in the bituminous (but not the anthracite) region, reduced nitrate uptake to an undetectable level, restored phosphorus uptake to near normal rates, and brought enzyme activities more in line with the reference stream in the bituminous (but not the anthracite) region. Denitrification was not detected in any stream. Water chemistry and macroinvertebrate community structure analyses capture the impact of AMD at the local reach scale, but functional measures revealed that AMD has ramifications that can cascade to downstream reaches and perhaps to receiving estuaries.

Public Attitudes Toward Social Spending in the United States: The Differences Between Direct Spending and Tax Expenditures

This paper uses a survey experiment to examine differences in public attitudes toward 'direct' and 'indirect' government spending. Federal social welfare spending in the USA has two components: the federal government spends money to directly provide social benefits to citizens, and also indirectly subsidizes the private provision of social benefits through tax expenditures. Though benefits provided through tax expenditures are considered spending for budgetary purposes, they differ from direct spending in several ways: in the mechanisms through which benefits are delivered to citizens, in how they distribute wealth across the income spectrum, and in the visibility of their policy consequences to the mass public. We develop and test a model explaining how these differences will affect public attitudes toward spending conducted through direct and indirect means. We find that support for otherwise identical social programs is generally higher when such programs are portrayed as being delivered through tax expenditures than when they are portrayed as being delivered by direct spending. In addition, support for tax expenditure programs which redistribute wealth upward drops when citizens are provided information about the redistributive effects. Both of these results are conditioned by partisanship, with the opinions of Republicans more sensitive to the mechanism through which benefits are delivered, and the opinions of Democrats more sensitive to information about their redistributive effects.

Full Cups, Full Coffers: Tax Strategies and Consumer Culture in the Early Modern German Cities

During the sixteenth and seventeenth centuries, the excise taxes (Ungeld) paid by town residents on the consumption of beer, wine, mead and brandy represented the single most important source of civic revenue for many German cities. In a crisis, these taxes could spike to 70-80% of civic income. This paper examines civic budgets and 'behind-the-scenes' deliberations in a sample of towns in southern Germany in order to illuminate how decisions affecting consumer taxes were made. Even during the sobriety movements of the Reformation and post-Reformation period, tax income from drinkers remained attractive to city leaders because the bulk of the excise tax burden could easily be shifted away from privileged members of society and placed on the population at large. At the same time, governments had to maintain a careful balance between what they needed in order to govern and what the consumer market could bear, for high taxes on drinks were also targeted in many popular revolts. This led to nimble politicking by those responsible for tax decisions. Drink taxes were introduced, raised, lowered and otherwise manipulated based not only on shifting fashions and tastes but also on the degree of economic stress faced by the community. Where civic rulers were successful in striking the right balance, the rewards were considerable. The income from drink sales was a major factor in how the cities of the Empire survived the wars and other crises of the early modern period without going into so much debt that they lost their independence.

Full Cups, Full Coffers: Tax Strategies and Consumer Culture in the Early Modern German Cities

During the sixteenth and seventeenth centuries, the excise taxes (Ungeld) paid by town residents on the consumption of beer, wine, mead and brandy represented the single most important source of civic revenue for many German cities. In a crisis, these taxes could spike to 70–80% of civic income. This paper examines civic budgets and ‘behind-the-scenes’ deliberations in a sample of towns in southern Germany in order to illuminate how decisions affecting consumer taxes were made. Even during the sobriety movements of the Reformation and post-Reformation period, tax income from drinkers remained attractive to city leaders because the bulk of the excise tax burden could easily be shifted away from privileged members of society and placed on the population at large. At the same time, governments had to maintain a careful balance between what they needed in order to govern and what the consumer market could bear, for high taxes on drinks were also targeted in many popular revolts. This led to nimble politicking by those responsible for tax decisions. Drink taxes were introduced, raised, lowered and otherwise manipulated based not only on shifting fashions and tastes but also on the degree of economic stress faced by the community. Where civic rulers were successful in striking the right balance, the rewards were considerable. The income from drink sales was a major factor in how the cities of the Empire survived the wars and other crises of the early modern period without going into so much debt that they lost their independence.

A Natural Gas Severance Tax-An Economic Analysis

This study estimates the economic effects of a severance tax on the market for natural gas produced from shale sources using non-conventional extraction methods, such as horizontal drilling and fracking. Results suggest that a severance tax of 5% would increase the price of natural gas by as much as 3.82% and decrease gas extraction by an estimated 1.16% to a value of 9.52%. If applied to the Commonwealth of Pennsylvania in the United States, a 5% severance tax is estimated to raise between US$443 and $486 million per year in public revenue. The marginal deadweight loss associated with a 5% severance tax is estimated between 1.27% and 12.85% of the last dollar earned. The burden of this tax falls on both producers and consumers and depends upon the underlying assumptions made regarding the price responsiveness of consumers and producers. Under plausible assumptions, a family consuming 1000 MMcfs (approximate to 2.8 x 10(4) m(3)) per year of natural gas is estimated to pay an additional $100 per year after the implementation of a 5% severance tax.