Increasing older people's employment rates could reduce the economic pressures of an aging population, and many older adults say they want to delay retirement. Yet, numerous public policies and private practices continue to encourage early retirement. The Urban Institute, with support from the Alfred P. Sloan Foundation, sponsored an October 2007 roundtable to examine the value of older adults' work. Researchers, practitioners, employers, and policymakers discussed the potential supply of and demand for older workers, the benefits of working longer, barriers to continued employment, and policy solutions to encourage work at older ages. This document summarizes the issues and discussion.

In this testimony Burman outlines a plan for tax reform that would maintain progressivity, raise enough revenues to finance the government, and dovetail with plans to provide universal access to health insurance. It would combine a value-added tax (VAT) dedicated to pay for a new universal health insurance voucher with a vastly simplified and much flatter income tax. With a new financing source for health care, income tax rates could be cut sharply-the top rates could be cut to 25 percent or less. The health care voucher would also offset the inherent regressivity of a VAT. And, under the simplified system, most Americans would not have to file income tax returns.

This brief highlights trends from the seventh edition of "The Nonprofit Almanac 2008", prepared by the National Center for Charitable Statistics at the Urban Institute. The Almanac is the latest in the Urban Institute's series of statistical profiles of the nonprofit sector and focuses primarily on 501(c)(3) public charities. We also highlight key findings on private charitable contributions and volunteering, two vital components of the nonprofit sector. This brief includes the most recent available data (2005 and 2006).

Most heads of midsize nonprofits give their trustees low marks for fundraising and monitoring board performance, an Urban Institute study of nonprofits with annual expenses between $500,000 and $5 million has found.

Nonprofit boards are receiving increased attention from policymakers, media, researchers and the public. Yet most research, policy proposals, and best practice guidelines have been oriented toward large organizations. This brief helps fill a major gap in our understanding by focusing on governance among midsize nonprofits, identifying certain problem areas, and suggesting strategies that those engaged with midsize nonprofits may find helpful in strengthening their boards. The discussion uses data on the subset of 1,862 midsize organizations in our Urban Institute National Survey of Nonprofit Governance, the first national representative study of nonprofit governance.

Each year, U.S. jails process an estimated 12 million admissions and releases. Substance addiction, job and housing instability, mental illness, and a host of health problems are part of the day-to-day realities for a significant share of this population. Given that more than 80 percent of inmates are incarcerated for less than one month, jails have little time or capacity to address these deep-rooted and often overlapping issues. Life After Lockup synthesizes key findings from the Jail Reentry Roundtable and examines opportunities on the jail-to-community continuum where reentry-focused interventions can make a difference.

This report investigates the relationship between alcohol availability, type of alcohol establishment, distribution policies and violence and disorder at the block group level in the District of Columbia. We test whether density of alcohol outlets influences: (1) aggravated assault incidents, (2) calls for service for social "disorder" offenses, and (3) calls for service for a domestic incident, and examine variation in outcomes by time of day/day of week. Spatial econometric regression models are estimated using an information theoretic approach. The findings indicate that on-premise outlets, but not off-premise outlets are a significant predictor of aggravated assault.

Geared toward jail practitioners who are working to improve reentry in their jurisdictions, The Jail Administrator's Toolkit for Reentry provides key elements of the reentry process from jail staff issues and assessment screens to identifying community resources and coordinating stakeholders. The Toolkit also offers examples and materials taken from around the country to assist jail practitioners in developing reentry strategies that can serve a variety of jail populations, whether pretrial or sentenced, and in a variety of jail jurisdictions.

Whether they're running for a local office or for president, candidates on the hustings in recent weeks have turned to a new campaign issue: the rising cost of food. Voters are facing sticker shock in grocery aisles, communities are seeing food pantry stocks dwindle, and the presidential candidates are focusing on kitchen-table issues far more intensely than they might have expected when the campaign season started more than a year ago.

War and Taxes, released May 6 by the Urban Institute Press, chronicles the political arguments, economic conditions, and public opinions that made it possible for previous presidents and Congresses to raise taxes, sell bonds, and cut domestic spending to pay for wars. The book, coauthored by historian Joseph Thorndike, contrasts the tax hikes enacted to support previous military operations with the extraordinary tax cuts Americans have received during the current wars in Afghanistan and Iraq.