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66 Results
Houston skyline
One Bin or Not One Bin: Is That the Question?
In March 2013, Houston was awarded one of five inaugural Mayor’s Challenge Prizes from Bloomberg Philanthropies for its innovative proposal “One Bin for All.” A $1 million prize was given to Houston to be used to implement a workable process utilizing cutting-edge technology to separate trash from recyclables, allowing residents to discard all materials — including kitchen garbage and other organics — in one bin and accomplish all separation and processing at a mechanical biological treatment with advanced resource recovery facility. Under the proposed One Bin plan, the city has set an initial goal of diverting 55 percent of municipal waste away from landfills, eventually increasing that to 75 percent. If Houston can succeed in pulling off this project, it will set a new standard in waste disposal that will revolutionize the industry for years to come.
Ronald L. Sass June 5, 2015
Telemedicine
Best Practices for Using Health Education to Change Behavior
Though health education cost-effectively reduces the incidence, morbidity and mortality of chronic conditions such as obesity, currently there is no consistent, systematic method by which Americans are educated about their health. This paper discusses proven approaches to positively change poor behaviors such as overeating and a sedentary lifestyle — key factors that lead to obesity. Health problems related to obesity are thereby reduced, cutting health care costs.
Quianta Moore, Ashleigh Johnson April 30, 2015
IRS
U.S. Supreme Court Unanimously Chooses Substance Over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
This paper examines the effects of a U.S. Supreme Court ruling that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC). The decision could have far-reaching implications for the creditability of taxes that are not ordinarily thought to be income taxes, including various cash-flow business taxes that are key elements of several proposals recommending replacement of the income tax with a consumption-based tax.
Charles E. McLure, Jr., Jack Mintz, George R. Zodrow August 20, 2014