VHRs continue to rise in incidence and cost. By reducing recurrence rate alone, a cost saving of US $32 million dollars for each 1% reduction in operations would result. Further research is necessary for improved understanding of ventral hernia etiology and treatment and is critical to cost effective healthcare.

a one-time amnesty may increase future Does a tax amnesty raise or lower com-compliance if it is accompanied by greater pliance over time? This paper uses experi-expenditures for enforcement and stronger mental methods to analyze the long run penalties for evaders. Critics contend that impact of an amnesty. The results indicate the long run consequences of an amnesty that the average level of compliance falls are more likely to lead to a significant after an amnesty. However, a well-de-negative impact on voluntary compliance. signed amnesty may be able to overcome They present several arguments to bolthis decline. If post-amnesty enforcement ster their case. First, honest taxpayers may efforts increase, then aggregate comp,ii-perceive the amnesty as special treatance actually increases. In fact, post-am-ment for tax cheats. If the honest taxpaynesty compliance is higher when an am-ers resent the tax break given to evaders nesty is accompanied by increased and conclude that the amnesty is unfair enforcement efforts than when enforce-to them, then their compliance may dement increases without an amnesty. An cline. Second, individuals may not believe amnesty may therefore be an effective tool that the amnesty is a one-time opportufor easing the transition to a tougher tax nity to repay taxes. If they anticipate furegime. ture amnesties, then compliance may again decline. No work to date has been able to re-

Latex surgical gloves have recently been identified as a potential source of allergens. Much of the current information suggests that the soluble proteins in latex may cause significant reactions in sensitive individuals. The starch powders used as a lubricant on some latex gloves have also been identified as potential allergens in some patients. In this study, we determined these powders to act as potential carriers of latex allergens. We have produced a polyclonal antiserum to be used as a reagent to study latex proteins. By Western blot analysis, we identified a significant interaction between latex proteins and starch powders. The binding of latex proteins to starch particles results in a glove particle that may have an increased potential to act as an allergen. The latex protein-starch particles represent a potential mechanism for exposure and sensitization of health care workers to latex allergens. Elimination of these particles from the operating room should reduce the route of sensitization and the potential for adverse reactions to latex.

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