This paper surveys the literature on, and examples of current implementation of, carbon taxes and carbon emission permits. It sets out the theoretical basis for these instruments, with special reference to the revenuerecycling and tax interaction effects. This theoretical work concludes that instruments which raise revenue which can be recycled so as to reduce preexisting distortionary taxes are significantly less costly than those which do not. The paper then reviews the sizable literature on the distributional effects of these instruments, especially with regard to industrial competitiveness and regressive effects on low-income groups, evaluating attempts to mitigate these where they are perceived as unacceptable. The paper concludes that such efforts at mitigation, while possible, can substantially reduce the efficiency benefits of the instruments. The projected costs of carbon taxes depend on a wide range of assumptions. This is still a contested area, but the paper concludes that, on a range of plausible assumptions, these costs need not be high. Finally the paper notes that early evaluations of the environmental effectiveness of carbon taxes have been generally positive. This suggests that, if concern about anthropogenic climate change continues to increase, more countries will introduce carbon taxes and emission permits, with the latter increasingly auctioned.

Young people, especially those enrolled in primary and secondary schools, are particularly susceptible to being taken advantage of by people they trust. Section 21.12 of the Texas Penal Code criminalizes improper relationships between educators and students in an effort to prevent the mental and physical harm that occurs when school employees use their classrooms as pools from which to choose potential sexual encounters. While few would argue that such a purpose is not well-intentioned, the law as it currently stands falls far short of criminalizing predatory behavior only where a position of authority has been abused. Rather, the Improper Relationship Statute’s current language ac- tually has the potential to punish most certified school employees, regardless of whether the employee actually teaches in a classroom on a regular basis or has any regular interaction with the student that may be involved. Further- more, the Improper Relationship Statute’s language goes beyond the walls of the teachers’ own classrooms—and even their own schools—by extending the prohibition to all students within the entire school district. Despite numerous amendments since the Improper Relationship Statute’s enactment, no amendments have narrowed the Improper Relationship Stat- ute’s language so as to reach only those offenders who use their position of power to elicit a relationship with a student. As a result, the Improper Rela- tionship Statute not only fails in specifically targeting the originally intended perpetrator—a predatory teacher—it also carries far greater consequences than necessary to accomplish its appropriate purpose. This Comment proposes changes to the language of the Improper Relation- ship Statute that will lessen the overreaching nature of the current language by adding an abuse-of-authority component. Although this proposal is not with- out its shortcomings, it puts the focus of the prohibited conduct on the rela- tionship be ween the accused and the student and not simply the accused’s profession.

This paper describes the logistics and field methods used for a gravity survey over a large concession in the northwest corner of Guatemala. Almost the entire network of lines for gravity stations was cut through heavy jungle and heliports were cut at line intersections. Logistics of the operation were heavily dependent on aircraft, using helicopters for transportation from camps to heliports, amphibian aircraft from main base to field camps and chartered DC-3 aircraft from Guatemala City to main camp. Field conditions and operations are illustrated by photographs. Statistics of operation and station production are included but no gravity data are shown.