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AT LEAST TWO REPUBLICAN PRESIDENTIAL HOPEFULS ARE ADVOCATING THE ADOPTION OF A FLAT TAX RATE BECAUSE IT WOULD CORRECT SOME CHRONIC PROBLEMS WITH THE CURRENT TAX SYSTEM, INCLUDING THE COMPLEXITY, THE HIGH COSTS OF ADMINISTRATION AND COMPLIANCE, THE DEPRESSING EFFECT ON THE ECONOMY, AND THE INEQUITY OF DOUBLE TAXATION ON INCOME FROM CAPITAL. IN THIS ARTICLE, THE AUTHOR DISCUSSES THE ADVANTAGES AND DISADVANTAGES OF A FLAT TAX RATE.

View that the flat tax will raise the taxes of middle-class taxpayers and increase the tax burden of businesses, will disallow deductions for charitable contributions or for employers payments for health insurance, and other criticisms; US.

No evidence is found to support the model that mechanistic bureaucracy produces rote rule adherence. Some evidence indicates that rule adherence is associated with a lack of education or formal responsibility and employment in the private sector. (Abstract amended)

The use of sperm donation by single women has provoked public, professional and political debate. Newspapers serve as a critical means of both broadcasting this debate and effecting a representation of this user group within the public sphere. This study uses the theory of social representations to examine how single motherhood by sperm donation has been represented in the UK news over time. The study sampled news coverage on this topic in eight British newspapers during three 4‐year periods between the years 1988 and 2012. The dataset of news reports (n = 406) was analysed using a qualitative approach. Findings indicated that UK media reports of single women using donor sperm are underpinned by conventional categories of the 'personal', the 'traditional' and the 'natural' that when paired with their corollaries produce a representation of this user group as the social 'other'. The amount of coverage on this topic over time was found to vary according to the political orientation of different media sources. Using key concepts from social representations theory, this article discusses the relationship between themata and anchoring in the maintenance of representations of the social 'other' in mass mediated communication. Findings are explained in relation to theoretical conceptions of the mass media and its position within the public sphere. It is argued that the use of personal narratives in news reports of single mothers by sperm donation may have significant implications for public understandings of this social group. © 2016 The Authors. Journal of Community & Applied Social Psychology published by John Wiley & Sons Ltd.