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Optimal Tissue Clearing Of Gastric Cancerous Organoids Imaged Via High Resolution Light Sheet Microscopy, Lauren D. Lieu Jan 2025

Optimal Tissue Clearing Of Gastric Cancerous Organoids Imaged Via High Resolution Light Sheet Microscopy, Lauren D. Lieu

2025 Fall Honors Capstones Projects - Archive

While the rate of surviving a myocardial infarction has increased in the past 60 years from 60% to 90%, the rate of Americans developing chronic heart disease such as heart failure, arrhythmias, and hypertensive heart disease has risen. This has led to the development of imaging technology such as Light Sheet Microscopy (LSM) and Light Field Microscopy (LFM) to study heart contractility and congenital heart disease via models such as cancerous organoids or Zebrafish. However, LSM and LFM results are highly dependent on the quality of the staining and cleared samples. This study looks to add to the growing field …


How Self-Perceptions Relate To Recorded Proficiency: An Action Research Project Aimed At Implementing A Supplemental Reading Program For Balinese Students, Katherine L. Johnson Jan 2025

How Self-Perceptions Relate To Recorded Proficiency: An Action Research Project Aimed At Implementing A Supplemental Reading Program For Balinese Students, Katherine L. Johnson

2025 Fall Honors Capstones Projects - Archive

English as a Foreign Language (EFL) education has had a complex history globally. This is especially true for Bali, Indonesia, where tourism is the main driver of the local economy. Learning English is highly valued, yet many students are left struggling to build the skills needed to rise above the local poverty line. In this action research study, the primary goal was to analyze students’ reading proficiencies to recommend the implementation of a reading program that could be appropriately tailored to individual students. This was done through administering a reading test, tracking both comprehension and reading speed, and a survey …


Double Standards In The Drug Trade: How European Nations Escape Sanctions While Senegal May Bear The Burden, Erin Soro Jan 2025

Double Standards In The Drug Trade: How European Nations Escape Sanctions While Senegal May Bear The Burden, Erin Soro

American University International Law Review

The focus of international drug control policies on sanctioning transit countries like Senegal for drug trafficking overlooks the significant role played by drug-consuming nations such as France and Spain. Despite a notable decrease in local drug consumption due to democratic progress and strong religious roots, Senegal remains a major transit hub for narcotics destined for Europe. This Comment argues that drug-consuming countries are equally culpable under international law and should face comparable sanctions to effectively address the global drug trade. This Comment highlights the imbalance in sanction implementation and advocates for a more equitable approach, recommending minimal sanctions for Senegal …


Kenyon Alumni Magazine - Winter 2025 Jan 2025

Kenyon Alumni Magazine - Winter 2025

Kenyon College Alumni Bulletin

No abstract provided.


The Development Of Sustainable Synthetic Fiber Reinforced Concrete Mix Design With Low Maintenance Cost, Kentesha L. High Jan 2025

The Development Of Sustainable Synthetic Fiber Reinforced Concrete Mix Design With Low Maintenance Cost, Kentesha L. High

Civil Engineering Dissertations - Archive

This dissertation presents the mix design of polypropylene SYN-FRC as an alternative to traditional concrete mixtures in construction roadways. The primary scope of work was to develop and implement a pavement system at The University of Texas at Arlington, specifically designed for the Dallas area, to minimize long-term maintenance. Additionally, the project aimed for expeditious construction to avoid traffic closure during new construction and maintenance. It also involved evaluating the pavement performance, providing the City of Dallas with specifications for the mix design of SYN-FRC. The sustainability of the synthetic fiber mix design for concrete roadways, compared to traditional concrete, …


Hybrid Agentic System For Schema-Aware Nl2sql Generation, David Omondi Onyango Jan 2025

Hybrid Agentic System For Schema-Aware Nl2sql Generation, David Omondi Onyango

All Graduate Theses, Dissertations, and Other Capstone Projects

The natural language to SQL (NL2SQL) task enables non-expert users to interact with relational databases via natural language interfaces. However, NL2SQL frameworks often rely on Large Language Models (LLMs), raising concerns about computational overhead, data privacy, and deployment in resource-limited environments. To address these issues, we propose a hybrid schema-aware agentic system using Small Language Models (SLMs) as primary agents, with a selective LLM fallback mechanism. The LLM activates only when errors are detected in SLM-generated queries, reducing inference costs. Experiments on the BIRD benchmark dataset show our system achieves an execution accuracy of 53.91% and validation efficiency score of …


Out Of Institutions, Into Society: A Qualitative Interpretive Meta-Synthesis Exploring The Shared Experiences Of Veterans And Formerly Incarcerated Persons Reintegrating Into Civilian Life, Hannah C. Pederson Jan 2025

Out Of Institutions, Into Society: A Qualitative Interpretive Meta-Synthesis Exploring The Shared Experiences Of Veterans And Formerly Incarcerated Persons Reintegrating Into Civilian Life, Hannah C. Pederson

Social Work Theses - Archive

The reintegration experiences of veterans and formerly incarcerated persons (FIPs) share significant parallels, yet there is a notable lack of literature exploring these similarities. This study employs qualitative interpretive meta-synthesis (QIMS) methodology, a cross-study qualitative analysis approach developed specifically for the social work field, to identify commonalities in the reintegration narratives of U.S. veterans transitioning from military service and FIPs returning to civilian life post-incarceration. The author conducted a QIMS on ten studies published between 2006 and 2024 (N=172). The QIMS yielded seven overarching themes: supports, mental health and wellness, institutional residue, culture shock, socioeconomic hardships (“it’s hard out here”), …


Growing Up In A Blended Family: A Narrative Review Of Mental And Emotional Health Impact, Gerald K. Evans, Gerald Kevin Evans-Mayner Jan 2025

Growing Up In A Blended Family: A Narrative Review Of Mental And Emotional Health Impact, Gerald K. Evans, Gerald Kevin Evans-Mayner

Social Work Theses - Archive

Adolescents growing up in blended families are at a higher risk of experiencing emotional and mental health challenges compared to adolescents growing up in nuclear families. This thesis examines this impact as adolescents transition into adulthood. This narrative review gathered data from articles published from 2019 to 2024 in the United States that were archived in the Family Studies Abstracts database. The findings primarily concerned romantic and parent-teen relationships, effects that began and lingered after adolescence, exposure to violence, and lack of intimacy and security. The implications of this research are that future investigations are needed to better understand the …


Experiences Of Community Leaders And Organizers Within The Stop Six Community, Caitlin Herron Jan 2025

Experiences Of Community Leaders And Organizers Within The Stop Six Community, Caitlin Herron

Social Work Theses - Archive

Although community-based and grassroots leadership research exists, little exists in the way of exploring the personal and relational experiences of community organizers to their work and to their community. Using data collected from semi-structured interviews with self-identified community leaders, this research addresses insights into their lived experiences. In particular, a thematic exploration looks at what appeared across each interview. This research is intended to serve as a basis for future research into the lived experiences of community organizers outside of one specific experience or cause, but rather to take an in-depth look into them, their perceptions, and their relationship to …


Quantity Over Quality? What Pupil Dilations Tell Us About Cognitive Effort At Learning., Durna Alakbarova Jan 2025

Quantity Over Quality? What Pupil Dilations Tell Us About Cognitive Effort At Learning., Durna Alakbarova

Psychology Dissertations - Archive

The current study examined whether pupil dilations at encoding reflect cognitive effort participants engage in a task. According to the cognitive effort hypothesis of pupil dilations, increases in cognitive effort cause activation of the locus coeruleus–norepinephrine (LC-NE) system, which is reflected in larger pupil dilations. While task-evoked pupillary responses (TEPRs) have been used as a marker of cognitive effort, it remains unclear whether changes in pupil size reflect encoding success. We proposed that the reason for conflicting findings on the topic is a lack of nuance in examining cognitive effort. Specifically, we suggested that cognitive effort consists of two separate …


Investigating Sex-Specific Role Of The Kynurenine Pathway In Opioid Withdrawal, Blake Brady Jan 2025

Investigating Sex-Specific Role Of The Kynurenine Pathway In Opioid Withdrawal, Blake Brady

Psychology Theses - Archive

The opioid epidemic has led to a surge in opioid use disorder (OUD) and overdose deaths, making opioid withdrawal a critical area of study. Opioid withdrawal is characterized by both somatic and affective symptoms, including anxiety-like behaviors and physical withdrawal signs, yet the underlying neurobiological mechanisms remain insufficiently understood. The kynurenine pathway (KP), a primary metabolic route for tryptophan (TRP), is increasingly implicated in neuroinflammatory responses and neuropsychiatric disorders, yet its involvement in opioid use and withdrawal remains poorly studied, with even less known about potential sex-specific differences. Historically, the predominant use of male subjects in preclinical research has compounded …


Signal Analysis Of Calcium Dynamics In Pancreatic Cells, Abhidha Kunwar Jan 2025

Signal Analysis Of Calcium Dynamics In Pancreatic Cells, Abhidha Kunwar

2025 Fall Honors Capstones Projects - Archive

Calcium (Ca²⁺) signaling plays a critical role in insulin secretion from pancreatic βcells. Photo-biomodulation (PBM) of red or near-infrared wavelengths is applied to enhance cellular metabolism and Ca²⁺ activity in pancreatic cells. This study aims to rigorously analyze how PBM influences calcium dynamics in pancreatic cells by applying the Fast Fourier Transform (FFT), converting Ca²⁺ spiking patterns to the frequency domain to determine dominant oscillatory behaviors. Using a calcium-binding fluorophore, Ca²⁺ activity was acquired before and after PBM at 810 nm, processed with a machine learning algorithm, and further analyzed in MATLAB using FFT to assess changes in calcium signal …


Flexing The Frame: Training Abstract, Concrete, And Ambidextrous Thinking To Improve Creativity Across Leadership Styles, Sampoorna Nandi Jan 2025

Flexing The Frame: Training Abstract, Concrete, And Ambidextrous Thinking To Improve Creativity Across Leadership Styles, Sampoorna Nandi

Psychology Dissertations - Archive

This study examined whether training individuals in abstract, concrete, or ambidextrous construal-level thinking strategies enhances creative performance and whether the effectiveness of such training is moderated by leadership style within an aptitude-treatment interaction (ATI) framework. Drawing on Construal Level Theory (CLT), participants (N = 235 undergraduate students) were randomly assigned to one of four training conditions and completed a low-fidelity planning task designed to assess creativity across three dimensions: originality, quality, and elegance. Results indicated that ambidexterity training—designed to promote flexible shifting between abstract and concrete thinking—significantly improved performance across all creativity dimensions, outperforming concrete and control (but not …


Cdh-3/Cadherin, Yap-1/Yap And Egl-44/Tead Promote Syx-2/Syntaxin And Eff-1 Fusogen-Mediated Phagosome Closure, Alec Whited, Aladin Elkhalil, Ginger Clark, Piya Ghose Jan 2025

Cdh-3/Cadherin, Yap-1/Yap And Egl-44/Tead Promote Syx-2/Syntaxin And Eff-1 Fusogen-Mediated Phagosome Closure, Alec Whited, Aladin Elkhalil, Ginger Clark, Piya Ghose

Biology Theses - Archive

Physical interactions between cells, such as cell-cell junctions, can profoundly impact cell fate. A vital cell fate for normal development and homeostasis is programmed cell death. Cells fated to die must be efficiently cleared away via phagocytosis, and defects are associated with a variety of diseased states. Whether cell-cell physical associations affect programmed cell elimination has not been well-explored. Here we describe, in vivo, a cell-cell adhesion-driven signaling pathway that ensures compartment-specific cell clearance during development. We previously described the specialized cell death program “Compartmentalized Cell Elimination” (CCE) in the C. elegans embryo. During CCE, the tail-spike cell (TSC), a …


Direct Partial Oxidation Of Methane To Methanol Using Dioxygen Over Superhydrophobic Modified Catalysts, Oluchukwu V. Igboenyesi Jan 2025

Direct Partial Oxidation Of Methane To Methanol Using Dioxygen Over Superhydrophobic Modified Catalysts, Oluchukwu V. Igboenyesi

Chemistry & Biochemistry Dissertations - Archive

Various methods for enhancing catalysts activity and productivity in gas to liquid synthesis like Direct Methane to Methanol Conversion and Fischer Tropsch Synthesis have been studied over the years. Some of these methods include the use of promoters, bifunctional catalysts, introducing steam, optimizing reaction conditions and catalyst modification. The choice of catalysts and their modification plays a critical role in improving the overall productivity in gas to liquid synthesis.

This research explored the superhydrophobic modification of heterogenous catalysts used in Direct Methane to Methanol Conversion (DMTM) and Fischer Tropsch Synthesis (FTS). The catalysts were modified with Perfluoro alkyls (PFSMA). The …


The Impact Of Inter-Subunit Communication On F420h2:Nadp+ Oxidioreductase: A Kinetic Approach, Jamariya A. Howard Jan 2025

The Impact Of Inter-Subunit Communication On F420h2:Nadp+ Oxidioreductase: A Kinetic Approach, Jamariya A. Howard

Chemistry & Biochemistry Dissertations - Archive

F₄₂₀H₂:NADP⁺ Oxidoreductase (Fno) catalyzes the reversible reduction of NADP⁺ to NADPH using reduced F₄₂₀ as the hydride donor. Both NADPH and the F₄₂₀ cofactor play significant roles in various metabolic pathways, including glycolysis and methanogenesis, particularly in methanogenic and sulfate-reducing archaea. These organisms play an essential role in global carbon cycling by converting carbon dioxide to methane through the methanogenic pathway, which is directly tied to energy production. This thesis investigates the hydride transfer mechanism of Fno from the extreme thermophile Archaeoglobus fulgidus, using fluorescence binding, steady-state and pre steady-state kinetics.

Chapter 1 outlines the structural and spectral characteristics …


Spatiotemporal Analysis Of Extreme Precipitation Events In Texas, Anusha Kandi Ravi Jan 2025

Spatiotemporal Analysis Of Extreme Precipitation Events In Texas, Anusha Kandi Ravi

Earth & Environmental Sciences Theses - Archive

Extreme precipitation events (EPEs) are among the most critical weather hazards in Texas, frequently leading to floods, infrastructure damage, and costly economic losses. Therefore, analyzing the spatiotemporal patterns of EPEs is vital, particularly for improving regional climate predictions and hazard preparedness. Although the propagation of EPEs has been previously investigated using complex network theory, the evolution of their climate network has not yet studied. For this purpose, we first collected precipitation data from the NOAA AORC dataset for the 1980-1989, 1990-1999, 2000-2009, 2010-2019, and 2020-2024 periods. The EPEs were identified based on the 95th percentile of wet-day precipitation (≥ 1 …


Temperature-Tuned Multi-Segment Hybrid Hnlf For Enhanced Sbs Suppression And Broadband Parametric Amplification, Hamed Rabbani Jan 2025

Temperature-Tuned Multi-Segment Hybrid Hnlf For Enhanced Sbs Suppression And Broadband Parametric Amplification, Hamed Rabbani

Electrical Engineering Theses - Archive

Stimulated Brillouin scattering (SBS) presents a fundamental challenge in the practical use of highly nonlinear fibers (HNLFs) for optical parametric amplifiers (OPAs), especially in systems requiring broad bandwidth and high spectral purity. Traditional SBS suppression techniques, such as pump phase dithering, can mitigate this nonlinear effect but often compromise the phase quality of the idler wave, making them unsuitable for coherent or phase-sensitive applications. This thesis introduces an alternative approach that suppresses SBS while preserving critical dispersion characteristics of the fiber by combining both structural and thermal optimization strategies.

The proposed method involves constructing a five-segment, 250-meter hybrid HNLF composed …


Advancing Machine Learning Approaches Through Robust Methodologies In Llm Code Generation, Adversarial Text Classification, And Unsupervised Learning, Anahita Samadi Jan 2025

Advancing Machine Learning Approaches Through Robust Methodologies In Llm Code Generation, Adversarial Text Classification, And Unsupervised Learning, Anahita Samadi

Computer Science and Engineering Dissertations - Archive

This dissertation combines insights across text, code, and image modalities to advance the robustness, efficiency, and adaptability of machine learning models. Specifically, we address challenges like adversarial vulnerability in text, the impact of test strategies on code generation, and dimensionality in image representation in unsupervised learning domain. These efforts highlight pipelines for designing machine learning systems that are not only efficient, but also adaptable to complex environments. In addition, these efforts together help form the basis for a multimodal AI capable of thriving in medical applications that this dissertation prototypes for future efforts.


Environment And Intention Awareness For Navigation And Collaboration, Bhaskar Chandra Trivedi Jan 2025

Environment And Intention Awareness For Navigation And Collaboration, Bhaskar Chandra Trivedi

Computer Science and Engineering Dissertations - Archive

Unmanned Aerial Systems (UAS) have become increasingly popular as versatile platforms for tasks such as surveillance, inspection, delivery, and maintenance. In many applications, UAS operate in environments frequented by people or containing sensitive infrastructure, which introduces physical risks in case of vehicle failure, as well as psychological and privacy concerns that may limit their acceptability. Ensuring safe and efficient operation thus requires that UAS consider these risks when planning navigation strategies. While prior information, such as city maps and building layouts, can partially inform risk assessment, such data is often incomplete, necessitating real-time augmentation of risk maps using sensor information. …


Scalable, Secure, And Adaptable Perception Systems Through Adversarial Analysis And Federated Fine-Tuning, Arkajyoti Mitra Jan 2025

Scalable, Secure, And Adaptable Perception Systems Through Adversarial Analysis And Federated Fine-Tuning, Arkajyoti Mitra

Computer Science and Engineering Dissertations - Archive

Perception systems are fundamental to intelligent machines, enabling them to sense, understand, and interpret complex environments. However, as perception increasingly underpins critical applications such as autonomous vehicles, IoT healthcare devices, and smart trading platforms, challenges related to security, scalability, and environmental understanding have become more pressing. This work addresses three core research questions: (1) How can we identify, analyze, and mitigate adversarial vulnerabilities in perception systems to ensure reliable operation under adversarial conditions? (2.1) How can AVPS models be efficiently scaled and fine-tuned across decentralized and resource-constrained environments while preserving privacy and performance? (2.2) How can we scale generative models …


Reversal And Visualization Of Guitar Stomp Box Effects Using Digital Signal Processing Techniques, Zayaan Sharif Chowdhury Jan 2025

Reversal And Visualization Of Guitar Stomp Box Effects Using Digital Signal Processing Techniques, Zayaan Sharif Chowdhury

2025 Fall Honors Capstones Projects - Archive

This project presents an approach that develops a Digital Signal Processing (DSP) system that analyzes, and reverses audio effects produced by a custom-built multi-effect guitar stomp box. Using real-time input from the stomp box, the DSP system digitizes the audio signal through an analog-to-digital converter and processes it in Python using NumPy and SciPy libraries. It visualizes parameters such as frequency spectrum, modulation rate, depth, and total harmonic distortion (THD) to evaluate the quality of analog effects like tremolo, delay, vibrato, and reverb. Beyond visualization, the system explores reversing these effects through digital filtering and signal reconstruction, aiming to approximate …


The Alienated Self: A Solo Exhibtion, Kade Winterton Jan 2025

The Alienated Self: A Solo Exhibtion, Kade Winterton

2025 Fall Honors Capstones Projects - Archive

Exhibiting works is an essential step for every artist; this capstone is a creative research project that explores feelings of alienation and otherness, as well as the multiple causes they stem from, resulting in a body of work ready for exhibition. First, research was conducted on exhibiting and curating works. Next, works by contemporary artists who also explored the same topic were examined. Completed works were curated, and an inventory of what was needed to create an exhibition-ready body of work was defined. After this was done, new works were uniquely created, each starting with an idea and a sketch. …


How Individual Traits Predict Distribution Patterns And Community Convergence, Zachary K. Lange Jan 2025

How Individual Traits Predict Distribution Patterns And Community Convergence, Zachary K. Lange

Biology Dissertations - Archive

One of the fundamental questions in biology is whether natural conditions lead species and communities toward predictable outcomes. Answering this question requires understanding how traits of individual organisms are connected to species- and community-level patterns. In Chapter 2, I examined how thermal physiology and environmental temperatures interact to determine the distribution patterns of Anolis lizards on the Greater Antilles. I combined lab-measured thermal traits (critical thermal minimum: CTmin, critical thermal maximum: CTmax, thermal preference: Tpref) with occurrence and abundance data from 21 species of Anolis lizards collected from extensive mark-resight surveys of communities across …


Parsimony, Parallelism, And Presentation: The Impact Of Presentation On Evaluation, Peter Mclemore Jan 2025

Parsimony, Parallelism, And Presentation: The Impact Of Presentation On Evaluation, Peter Mclemore

Psychology Theses - Archive

In professional and academic settings, support for creative ideas often hinges on how effectively those ideas are communicated in writing. This study examined how two sentence-level rhetorical features—parsimony and parallelism—influence the evaluation, support, and recall of written proposals featuring creative restaurant concepts. Using a 2×2 within-subjects design, 211 undergraduates reviewed proposals manipulated to vary in parsimony (high vs. low) and parallelism (high vs. low). Participants rated each proposal on quality, originality, elegance, support, and completed a recall task. Contrary to expectations, proposals with low parsimony and low parallelism received the highest evaluations across all three creative indicators (i.e., quality, originality, …


Excitation And Polarization Of Isolated Neurons By High-Frequency Sine Waves For Temporal Interference Stimulation, Iurii Semenov, Vitalii Kim, Giedre Silkuniene, Andrei G. Pakhomov Jan 2025

Excitation And Polarization Of Isolated Neurons By High-Frequency Sine Waves For Temporal Interference Stimulation, Iurii Semenov, Vitalii Kim, Giedre Silkuniene, Andrei G. Pakhomov

Bioelectrics Publications

The capacity of temporal interference (TI) stimulation to target deep brain regions without affecting nearby surface electrodes remains uncertain. Using artifact-free optical recording, we compare excitation patterns and thresholds in hippocampal neurons stimulated by “pure” and amplitude-modulated sine waves, representing TI waveforms near electrodes and at the target, respectively. We show that pure 2- and 20-kHz sine waves induce repetitive firing at rates that increase up to 60–90 Hz with stronger electric fields. Beyond this limit, action potentials merge into sustained depolarization, resulting in an excitation block. Modulating the sine waves at 20 Hz aligns firing with amplitude “beats” and …


Graphene-Polymer Nanocomposite For Electromagnetic Interference Shielding, Ravi Venkata Surya Sai Mogilisetti Jan 2025

Graphene-Polymer Nanocomposite For Electromagnetic Interference Shielding, Ravi Venkata Surya Sai Mogilisetti

Mechanical and Aerospace Engineering Theses - Archive

Polymers have widespread usage in most industries, such as aerospace, automotive, telecommunications, and medicine, mainly because they have a positive lightweight nature and excellent mechanical properties. One significant advantage of polymeric materials is their ability to combine nano-fillers, greatly enhancing their mechanical, electrical, and thermal properties. In the category of polymer matrices, polypropylene (PP) is notable for its low cost, ease of processing, and balanced mechanical properties. However, its relatively lower modulus and strength limit their applications in high-performance engineering. This research explores the addition of graphene into polypropylene to improve its mechanical properties and establish a conductive network for …


Modified Core-Line Techniques For Vortex Identification Using Liutex, Bassam Albalawi Jan 2025

Modified Core-Line Techniques For Vortex Identification Using Liutex, Bassam Albalawi

Mathematics Dissertations - Archive

Vortex dynamics govern critical processes in turbulent flows, yet conventional identification methods struggle to resolve individual structures' morphology and evolutionary pathways. Detecting and extracting vortex structures by objective algorithms may lead to a better understanding of turbulence regeneration dynamics through the automated and quantitative assessment of the structures. Although there are many vortex-identification criteria available, they pinpoint only the spatial regions belonging to vortices, with no information on the specific identity, topology, and shape of individual vortices. In this dissertation, we develop a new scheme based on Vortex axis tracking by iterative propagation (VATIP), called modified VATIP algorithm, for three-dimensional …


Legal Expertise And The Litigation Risk From Carbon Emissions, Mahmud Rahman Jan 2025

Legal Expertise And The Litigation Risk From Carbon Emissions, Mahmud Rahman

Accounting Dissertations - Archive

The increasing frequency of climate-related litigation presents significant risks for high-emitting firms, leading many to adopt strategies that reduce legal exposure and associated costs. General Counsel (GC), due to their legal expertise, are increasingly integrated into top management to help firms navigate this complex regulatory environment. Using an ordered logit model, this study finds that firms with higher greenhouse gas (GHG) emissions are more likely to have a GC to their executive team. The presence of a GC in top management leads to a lower likelihood of the firm being fined for violations as well as lower penalties of federal …


Taxing Corporate Payouts, David A. Weisbach Jan 2025

Taxing Corporate Payouts, David A. Weisbach

Public Law and Legal Theory Working Papers

Corporate distributions total about $1.5 trillion per year, yet the system for taxing distributions is a mess. It favors buybacks over dividends, and therefore is a possible cause of the growth of buybacks in recent years. It is almost comically complex. And even with its fantastic level of complexity (or perhaps because of the complexity), it provides opportunities for egregious shelters.

Congress has repeatedly attempted reforms to fix these problems, with at best mixed success and often outright failure. Numerous commentators have proposed reforms but all either fail to eliminate the tax differential between buybacks and dividends or require significant …