BY RAY BEEMAN AND ROBERT CARROLL W hile the current spotlight may be on upcoming elections, it is important to remember that lawmakers continue to discuss how to reform the U.S. tax system, laying the groundwork for potential future activity. As part of these discussions, some tax policy leaders have turned their attention to the idea of integrating the corporate and individual income tax syste...

We propose a fast variant of the Gaussian algorithm for the reduction of two– dimensional lattices for the l1−, l2− and l∞−norm. The algorithm runs in at most O(nM(B) log B) bit operations for the l∞−norm and in O(n log n M(B) log B) bit operations for the l1− and l2−norm on input vectors a, b ∈ ZZ with norm at most 2 where M(B) is a time bound for B-bit integer multiplication. This generalizes...

documentary called 23 Week Babies: the Price of Life. My thoughts and feelings as I watched this programme were not always straightforward. The documentary was moving, sometimes profoundly so. How could it avoid emotional impact when it dealt with life and death, compassion and vulnerability, hope and loss? There were other times when I found myself irritated and frustrated with the presenter a...