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  • Author: R. B. Johns x
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This paper examines the progressivity of tax benefits for child care over time. We find that the Child and Dependent Care Tax Credit (CDCTC) became more progressive between 1989 and 1998. However, total tax benefits for child care, which include the employer exclusion for child care, were less progressive than the CDCTC alone and became less progressive over time. In simple simulations using 1998 data as the base, we find that the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) increases the progressivity of the CDCTC and total tax benefits for child care.


Little is known about common bottlenose dolphin (Tursiops truncatus) seasonal migration along the United States southeastern Atlantic coast, or what factors influence migratory patterns. Therefore, our objectives were to: 1) document evidence for seasonal movement of dolphins in this region (that would indicate migratory behavior) and 2) determine if seasonal changes in abundance and temporary emigration (i.e., migration indicators) for dolphins along South Carolina and Georgia coasts are related to changes in water quality variables. Previously collected capturerecapture data (from visual sightings of individual dolphins) and water quality data from Charleston, South Carolina and St. Catherine’s Island, Georgia were used to achieve our objective. Robust design models were used to estimate seasonal abundance and temporary emigration for the Charleston population, whereas closed population capture-recapture models were used to estimate seasonal abundances for the St. Catherine’s Island population. The Charleston population showed seasonal abundance and temporary emigration patterns with low estimates in winter, which increased in spring, peaked in summer, and decreased in fall. Seasonal temporary emigration was best explained by water temperature, which followed the same general pattern. Seasonal abundance in the St. Catherine’s population was best explained by salinity, but no consistent pattern in abundance was observed. Our results not only provide the first evidence of a clear seasonal migration of dolphins in this region, but can aid in conservation and management efforts by increasing accuracy of abundance estimates.