Honking and Swearing Never Work: An Examination of Urban Traffic Congestion Remedies

by Samuel Rosenberg March 18 2009, 10:27
For any urban dweller street congestion is a constant source of frustration and angst. While this pain has been universally felt amongst metropolitan areas, the handling of this problem has varied. Despite the recognition of the issue, American urban citizens lost 3.7 billion hours of time and wasted 2.3 billion gallons of fuel sitting in congested streets in 2003. [3] The approaches to alleviating congestion can be divided into two main schools of thought: 1) traditional, demand based responses, and 2) creative, alternative means of reducing congestion through innovation. This article will advocate and focus on the later by noting procedures that have been implemented with commercial vehicles, congestion pricing, and by discussing lessons for possible future policy implementation. [More]

Grey Area Anatomy: Tax Exemptions for Nonprofit Hospitals

by Samuel Rosenberg February 22 2009, 14:34
I. Introduction

A key battle over America’s healthcare future is being fought in one of the most unlikeliest of places: Urbana, Illinois. Scheduled for argument in front of the Illinois Supreme Court in mid-2009, Provena Covenant Medical Center v. Department of Revenue is poised to set the bar regarding the tax exempt status of nonprofit hospitals.[1] Nonprofit hospitals, such as Provena, account for near sixty percent of the hospitals in the U.S., while the others are either for-profit or government-owned.[2] Oddly, these nonprofit hospitals are actually faring better than their for-profit counterparts. Seventy-seven percent of the 2033 U.S. nonprofit hospitals are “in the black”, while sixty-one percent of for-profit hospitals are profitable.[3] One of the reasons for such high success rates is the ability of non-profit hospitals to receive significant tax exemptions. The Congressional Budget Office reported in 2006 that nonprofit hospitals receive an estimated $12.6 billion in annual tax exemptions on top of the $32 billion in federal, state and local subsidies the hospital industry receives each year.[4] Given such figures, it is not surprising that many hospitals do not make up for the exemptions they receive with the charitable services they provide. This article delves into the federal income tax code applications for nonprofit hospitals and resulting litigation.



Real Estate | Tax

Get On The City Bus: The Future of The American Suburb and Her Automobiles

by Samuel Rosenberg November 11 2008, 12:15
Despite Americans’ preference towards the suburb in the later half of the twentieth century, our nation is currently poised to regret the very expansionist zest that drew it away from the urban core. With the fluctuating price of gas and the limited public transportation alternatives, suburban Americans are forced to devote an ever-growing portion of their income and time to surviving their daily commutes. [2] The issue confronting policymakers today is whether to realign current residential settlement patterns or to vastly improve public transportation within suburbs. This article discusses some of the possible means available for accomplishing the latter. [More]

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