Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain

Sponsoring culture is a long-term profit-generating investment that public policy makers can achieve by means of Pigouvian subsidy or tax schemes. This paper evaluates the effectiveness of the three VAT reforms implemented between 2012 and 2018 (one tax raise reform and two tax cut reforms) in the cultural sector in Spain. We first provide visual evidence and empirical estimates of the tax shifting and the distribution of the VAT burden between consumers and producers. We then use a regression discontinuity design to assess the causal effects of these VAT reforms on performing acts and cinema consumption (both in the extensive and the intensive margin). Several interesting findings arise from our results. First, we find that producers only passed through 45% of the VAT cut to consumer prices. Second, the effect of the 2017 VAT reduction on performing arts slightly increased the number of households consuming these cultural services, whereas the 2018 tax cut on cinema had no significant effect in the number of moviegoers (extensive margin). Third, the cultural spending per household conditional on participation (intensive margin) increased after the two VAT rate reductions. Finally, we test for asymmetries in pass-through with respect to the 2012 tax raise and we find (i) no evidence of prices responding more strongly to increases than to decreases in VAT, (ii) a symmetric response of the number of households consuming these cultural services, and (iii) an asymmetric response of the average cultural spending conditional on participation.     

高频数据瞬时波动率核估计的窗宽选择及算法研究

在瞬时波动率的各种估计量中，非参数估计量因其能准确地度量瞬时波动率，一直是学者们的研究热点。然而，这类估计量在实际应用中都面临着最优窗宽的确定问题。由于最优窗宽中往往携带一些难以估计的未知参数，使得在实际应用过程中确定最优窗宽的具体数值存在困难。本文以瞬时波动率的核估计量为例，借鉴非参数回归分析中窗宽选择的思想，构建了一种能从数据中准确计算出最优窗宽具体值的算法。理论的分析和数值上的验证表明：文中所构建的算法具有良好的稳定性、适应性和收敛速度。算法的提出为瞬时波动率的后续应用研究铺平道路。     

Listening to Young People with Learning Disabilities Who Have Experienced,or Are at Risk of,Child Sexual Exploitation in the UK

This paper reports on a UK study which examined the identification of, and support for young people with learning disabilities who experience, or are at risk of, child sexual exploitation (CSE). CSE has received considerable attention in the UK, with evidence suggesting an increased risk for young people with learning disabilities. However, no study has specifically focused on this group, and their voices remain largely unheard. In‐depth interviews with 27 young people with learning disabilities were undertaken to explore how to meet their needs. This paper presents the young people's voices and identifies areas for improvements in policy and practice.     

Educational Assortative Mating and Income Dynamics in Couples: A Longitudinal Dyadic Perspective

The question of how educational assortative mating may transform couples' lives and within‐family gender inequality has gained increasing attention. Using 25 waves (1979–2012) of data from the National Longitudinal Survey of Youth 1979 and longitudinal multilevel dyad models, this study investigated how educational assortative mating shapes income dynamics in couples during the marital life course. Couples were grouped into three categories—educational hypergamy (wives less educated than their husbands), homogamy, and hypogamy (wives more educated than their husbands). Results show that change in husbands' income with marital duration is similar across couples, whereas change in wives' income varies by educational assortative mating, with wives in educational hypogamy exhibiting more positive change in income during the marital life course. The finding that husbands' long‐term economic advancement is less affected than that of wives by educational assortative mating underscores the gender‐asymmetric nature of spousal influence in heterosexual marriages.     

Women's entrepreneurship,neoliberalism and economic justice in the postfeminist era: A discourse analysis of policy change in Sweden

Since the early 1990s, there has been investment in women's entrepreneurship policy (WEP) in Sweden, which continued until 2015. During the same period, Sweden assumed neoliberal policies that profoundly changed the position of women within the world of work and business. The goals for WEP changed as a result, from entrepreneurship as a way to create a more equal society, to the goal of unleashing women's entrepreneurial potential so they can contribute to economic growth. To better understand this shift we approach WEP as a neoliberal governmentality which offers women ‘entrepreneurial’ or ‘postfeminist’ subject positions. The analysis is inspired by political theorist Nancy Fraser who theorized the change as the displacement of socioeconomic redistribution in favour of cultural recognition, or identity politics. We use Fraser's concepts in a discourse analysis of Swedish WEP over two decades, identifying two distinct discourses and three discursive displacements. Whilst WEP initially gave precedence to a radical feminist discourse that called for women's collective action, this was replaced by a postfeminist neoliberal discourse that encouraged individual women to assume an entrepreneurial persona, start their own business, compete in the marketplace and contribute to economic growth. The result was the continued subordination of women business owners, but it also obscured or rendered structural problems/solutions, and collective feminist action, irrelevant.     

Harnessing civil society's knowledge for development policy: Potential and challenges for the Republic of Yemen

This exploratory case study investigated Yemeni civil society actors’ actual and potential contribution to policy‐making, implementation, monitoring and evaluation, in the sectors prioritized in Yemen's national development strategy. Semi‐structured interviews were conducted in Sana'a between January and July 2015 with policy‐makers, researchers from academic institutions and civil society organizations. More specifically, this article discusses the role that YPRIs play in the public policy landscape of Yemen; the challenges they face in their interaction with policy‐makers; the opportunities they represent for policy actors in Yemen; and the factors enabling and limiting their influence, communication, inclusiveness and capacity. The authors conclude by contextualizing their findings within the ongoing conflict and drawing lessons for post‐war policy‐making in Yemen.     

Examining the Nursing Home Physical Environment Through Policy-Driven Culture Change

A critical need exists to challenge approaches to nursing home care due to rigid organizational factors and hospital-like culture. It has been argued that resident care needs to move toward a person-centered approach by addressing the organizational, social, and physical environments in nursing home facilities, a process often known as culture change. In response to this need, the Centers for Medicare & Medicaid Services (CMS) has created funding for pay for performance (P4P) nursing home incentive programs to allow nursing home providers to receive CMS reimbursements for culture change in the facilities. Through care staff interviews, site observations, and a document review, this qualitative study assesses the impact of a Midwestern state P4P incentive program in three participating nursing homes. Using an environment and behavior (E-B) policy orientation framework, this study examines culture change through a focus on policy, the physical environment, place attachment, and social and psychological processes in the study settings.     

Family Characteristics and Mate Selection: Evidence From Computer‐Assisted Dating in Japan

Research on mate selection rarely considers singles' preferences for their future partners' family configurations and experiences. Using online dating records from a matchmaking agency in Japan, a society with a strong emphasis on family and kinship, we examine how singles' responses to date requests correspond to potential mates' family circumstances. Results showed that singles' preferences for potential partners' family characteristics stem from a concern about future obligations toward the partner's family and stereotypes associated with certain family traits. Singles are less likely to accept requests from those from large families, which are seen as traditional. Being from a large family, however, hampers individuals' dating chances more if they are firstborn and have no brothers, two conditions that make them the designated child to care for elderly parents. We also find that Japanese singles seek partners with more of the universally valued family traits rather than traits similar to their own.