Michael S. McPherson and Morton Owen Schapiro ("A Sensible Tax on Fortunes," Op-Ed, March 22) are on the right track with their proposal to eliminate the estate tax and instead heavily tax recipients of gifts beyond a certain generous threshold.
The HECS-HELP system we enjoy in Australia allows students to pay the cost of their education with an interest free loan that they do not repay until their annual earnings exceed a generous threshold.
And authorities that appear to operate a less generous threshold are sometimes doing far more to enable people to make use of universal and open access support, so there isn't in practice a cliff edge between people who are eligible and those who are not.
So 250% is a very generous threshold.
Our most generous predictions minimized errors of omission by using historical range information, randomly sampled pseudo-presence data and a generous threshold criterion (MTP).
On the other hand, a generous threshold allows to take indirect long-distance interactions into account, e.g. those mediated by solvent molecules.
However, several recent studies on the levels of arsenic in rice and rice-based products have provided sufficient evidence and data to question this overly generous threshold, specifically with regards to rice.
However, while human GWAS studies typically use 'genome-wide significant' (a somewhat vague term, but implying a conservative threshold for significance of 5e-8) and require replication, the approach taken here is to use an FDR approach with a generous threshold of 10% and no replication.
Our algorithm tries to address this issue by allowing the user to explore how being strict (large threshold t) or generous (small threshold t) affects the resulting consensus trees.
Those are pretty generous income thresholds that would allow the majority of taxpayers to make an IRA contribution even if they have an employer sponsored plan.
