THE IMPACT OF MARGINAL BUSINESS TAXES ON STATE MANUFACTURING

We estimate the impact of manufacturer business taxes on value added during the 1990s for 15 manufacturing sectors in 20 U.S. states. When the tax climate is properly measured as the potential liability arising from new investment in a state, we estimate that a 10 percent reduction in the effective tax liability is associated with a 3.5 to 5.3 percent increase in value added for the state's targeted manufacturing industry. When we isolate the value of industrial incentives from the basic tax system in our theoretically preferred marginal tax measure, we find that a 10 percent reduction in liability achieved by way of lowering taxes is associated with a 4.5 percent increase in value added while an equivalent reduction achieved by way of increasing incentives is associated with only 1.2 percent industrial growth, the latter elasticity not statistically different from zero.     

The In Situ Preservation in the Unsaturated Zone: Results from Environmental Investigations at the ‘Schultz Gate’ Case Study in the Medieval Town of Trondheim,Norway

Medieval Trondheim is located on the eastern part of Nidarneset, a small peninsula formed by the river plain at the mouth of the River Nid on the southern shore of Trondheimsfjord. The topographic conditions for medieval Trondheim differ from those of the other Norwegian medieval towns (notably Bergen, Oslo, and Tønsberg), and the protected, historic part of Trondheim contains anthropogenic sediments which lie entirely within an unsaturated environment. A large proportion of these sediments contain wood and other types of organic material. The thickness of the anthropogenic sediments varies greatly from more than 4 m to less than 0.5 m, and they overlie well-drained alluvial sands and gravels. The Directorate for Cultural Heritage (Riksantikvaren) and the Norwegian Institute for Cultural Heritage Research (NIKU) have different roles in the management of cultural heritage sites. However, they cooperate in developing sustainable management and a scientific approach to research, as well as finding practical solutions aimed at securing stable preservation conditions for anthropogenic sediments that are vulnerable and sensitive to environmental changes, both chemical and mechanical. In this paper we present results from environmental investigations conducted in 2007 and 2012 at a location in the central part of medieval Trondheim where an in situ preservation project has been established on the site of new construction work. The project is cross-interdisciplinary, combining archaeological retrieval methods with the sampling and analysis of soil chemical parameters and the monitoring of present basic parameters such as temperature, moisture and redox potential. The monitoring has been ongoing since the beginning of 2013 and will continue until 2017.     

Early Construction of a Maya Sacred Landscape: The Sector Y “E-Group” of Nixtun-Ch’ich’ (Petén,Guatemala)

The southern lowland Maya city of Nixtun-Ch’ich’ exhibits an atypical gridded layout imposed in the Middle Preclassic period (800–400 b.c.). Sector Y, in the monumental core, consists of a two-part sub-structural platform with an “E-Group” quasi-astronomical architectural complex (Platform Y1) and a deep natural depression or fosa, Fosa Y (Platform Y2). Earliest construction began with bedrock leveling, probably around 1100–1000 b.c., followed by late Terminal Early Preclassic and transitional Terminal Early to early Middle Preclassic building, subsequent massive Middle Preclassic rebuilding, and Late Preclassic enlargement. Excavations in Sector Y provide evidence of the early phases of construction of a sacred landscape proposed to have been based on a mythical creation-crocodile’s back. More broadly, this work contributes to studies of early societal complexity and urbanization in the Maya lowlands, in Mesoamerica, and beyond.