The 10% Flat Tax: Tithing and the Definition of Income

Developing a fair and widely accepted income definition presents one of the greatest challenges to tax reform. To arrive at a definition separate from the federal tax code, we surveyed 1200 Latter‐day Saints about their practice of tithing. Tithing is similar to a flat tax with no deductions, where individuals voluntarily contribute 10% of self‐defined income to the church. The results of our survey indicate that most respondents operate on a cash realization basis, which excludes savings and does not allow any deductions. Respondents' income concepts generally do not coincide with current tax laws or economists' views of comprehensive income.     

Young Norwegians and their views on climate change and the future: findings from a climate concerned and oil-rich nation

Young people represent the future, but little is known about their attitudes towards climate change, one of the most serious issues facing the world today. The purpose of the present study is to contribute with improved and new knowledge of young Norwegians’ understanding of and attitudes towards this issue, with a special focus on perspectives of the future. Of particular interest is the influence of divergent framings of the climate question in Norway, due to conflicting interests between the petroleum industry and climate concern. The young people's voices are elicited through two different surveys undertaken during the fall of 2013, one national (Norwegian Citizen Panel) and one local (School survey conducted among high-school students). The study generated both quantitative and qualitative findings, stemming from closed-ended as well as open-ended questions. The data were handled through a mixed methods approach, combining quantitative and qualitative analyses. The results show that the voices tend to be oriented towards the opinion that Norway has a responsibility to help poor countries as well as a duty to prevent climate change and that the country should reduce its oil production. We further observe that young Norwegians have an optimistic view of the future, based on a pronounced belief in technology and science.     

The Identification of Behaviour Disorder within the Community

In the absence of a clinical definition of Behaviour Disorder, those termed ‘Behaviourally Disordered’ are often considered unsuitable for psychiatric servicing and many end up inappropriately contained by the correctional system. The working definitions of 213 South Australian health and welfare professionals from six client areas (child/adolescent, psychiatric, intellectually disabled, brain-damaged, correctional and general) were surveyed. Respondents generally saw Behaviour Disorder as a recognisable disorder, involving both aggressive, disruptive behaviour and deficits in social adaptation. Perceptions of its presentation varied across client groups and across professional roles. The results highlighted a need for specialised community servicing for this group.     

Language Policy in Practice: Re‐bordering the Nation

We present findings from an anthropological field study on the role of language and language policy in migration from Poland to Norway, and the larger implications for emerging language and immigration policy in Europe. Initial fieldwork in Norway found that Polish workers without knowledge of the Norwegian language struggled to secure employment in the formal economy. The 2008 financial crisis intensified competition in the labour market and underscored fluency in Norwegian as a means of discriminating among workers. Comparative case studies of language schools revealed that these organizations are active participants in channeling Polish migrants' movements into a segmented labour market, often in ways that involve cooperation between private companies and the State. We frame the Norwegian case within the larger context of Europe and the trend there toward favoring integration over multiculturalism. The emergence of restrictive language policies in Europe may be interpreted as a legally and culturally acceptable means for discouraging access to rights associated with permanent residency or citizenship by work migrants from CEE countries, while at the same time permitting them access to the labour market for temporary work. The long‐term consequences of such policies for European society are uncertain.     

Norway: relevance of the social development model for post-War welfare policy

This article examines the extent to which social policies in post-War Norway fit three key features of the social development model, namely productivism, social investment and universalism. The historical review shows that the pursuit of a social development model changes in line with economic development and the expansion of the welfare state. It reveals that policies to promote full employment have been central to the country's economic and welfare policies throughout the post-War period. Nevertheless, the extent to which the productivist objective has been emphasised and implemented has fluctuated over time. In contrast to the 1970s and 1980s, the 1990s witnessed a strengthening of the work ethic but also a continued commitment to de-commodification. The extent to which the combination of productivism and social investment is pursued is examined with reference to services for the insured and uninsured. The article concludes that the ways in which the social development perspective understands and defends universalism and social investment only partially applies to the mature Norwegian welfare state.     

Region-specific versus country-specific poverty lines in analysis of poverty

An analysis of poverty based on a country-specific income poverty line suffers from disregarding regional differences in prices and needs within a country and may, therefore, produce results that give a misleading picture of the extent of poverty as well as the geographic and demographic composition of the poor. To account for differences in prices and needs, this paper introduces an alternative method for identifying the poor based on a set of region-specific poverty lines. Applying Norwegian household register data for 2001 we find that the national level of poverty is only slightly affected by the change in definition of poverty line. However, the geographic as well as the demographic poverty profiles are shown to depend heavily on whether the method for identifying the poor relies on region- or country-specific thresholds. As expected, the results demonstrate that an analysis of poverty based on a country-specific threshold produces downward biased poverty rates in urban areas and upward biased poverty rates in rural areas. Moreover, when region-specific poverty thresholds form the basis of the poverty analysis, we find that the poverty rates among young singles and non-western immigrants are significantly higher than what is suggested by previous empirical evidence based on a joint country-specific poverty line.     

Tablet assessment of word comprehension reveals coarse word representations in 18–⁠20-month-old toddlers

The present study explores the viability of using tablets in assessing early word comprehension by means of a two-alternative forced-choice task. Forty-nine 18–20-month-old Norwegian toddlers performed a touch-based word recognition task, in which they were prompted to identify the labeled target out of two displayed items on a touchscreen tablet. In each trial, the distractor item was either semantically related (e.g., dog–cat) or unrelated (e.g., dog–airplane) to the target. Our results show that toddlers as young as 18 months can engage meaningfully with a tablet-based assessment, with minimal verbal instruction and child–administrator interaction. Toddlers performed better in the semantically unrelated condition than in the related condition, suggesting that their word representations are still semantically coarse at this age. Furthermore, parental reports of comprehension, using the Norwegian version of the MacArthur–Bates Communicative Development Inventories, predicted toddlers’ performance, with parent–child agreement stronger in the semantically unrelated condition, indicating that parents declare a word to be known by their child if it is understood at a coarse representational level. This study provides among the earliest evidence that remote data collection in 18-20 month-old toddlers is viable, as comparable results were observed from both in-laboratory and online administration of the touchscreen recognition task.     

Early teen marriage and future poverty

Both early teen marriage and dropping out of high school have historically been associated with a variety of negative outcomes, including higher poverty rates throughout life. Are these negative outcomes due to preexisting differences, or do they represent the causal effect of marriage and schooling choices? To better understand the true personal and societal consequences, in this article, I use an instrumental variables (IV) approach that takes advantage of variation in state laws regulating the age at which individuals are allowed to marry, drop out of school, and begin work. The baseline IV estimate indicates that a woman who marries young is 31 percentage points more likely to live in poverty when she is older. Similarly, a woman who drops out of school is 11 percentage points more likely to be poor. The results are robust to a variety of alternative specifications and estimation methods, including limited information maximum likelihood (LIML) estimation and a control function approach. While grouped ordinary least squares (OLS) estimates for the early teen marriage variable are also large, OLS estimates based on individual-level data are small, consistent with a large amount of measurement error.Historically, individuals were allowed to enter into a marriage contract at a very young age. In Ancient Rome, the appropriate minimum age was regarded as 14 for males and 12 for females. When Rome became Christianized, these age minimums were adopted into the ecclesiastical law of the Catholic Church. This canon law governed most marriages in Western Europe until the Reformation. When England broke away from the Catholic Church, the Anglican Church carried with it the same minimum age requirements for the prospective bride and groom. The minimum age requirements of 12 and 14 were eventually written into English civil law. By default, these provisions became the minimum marriage ages in colonial America. These common laws inherited from the British remained in force in America unless a specific state law was enacted to replace them (see “Marriage Law,” Encyclopædia Britannica 2005; http://www.britannica.com).While Roman, Catholic, English, and early American law may have allowed marriage at 12 for girls and 14 for boys, many questioned the advisability of such early unions. Researchers and policymakers around the turn of the twentieth century recognized that teens may be especially ill-prepared to assume the familial responsibilities and financial pressures associated with marriage.¹ As a result of the changing economic and social landscape of the United States, in the latter part of the nineteenth century and throughout the twentieth century, individual states began to slowly raise the minimum legal age at which individuals were allowed to marry. In the United States, as in most developed countries, age restrictions have been revised upward so that they are now between 15 and 21 years of age.During this same time period, dramatic changes were also occurring in the educational system of the United States (see Goldin 1998, 1999; Goldin and Katz 1997, 2003; Lleras-Muney 2002). Free public schooling at the elementary level spread across the United States in the middle of the nineteenth century, and free secondary schooling proliferated in the early part of the twentieth century. As secondary schooling became more commonplace, states began to pass compulsory schooling laws. States often also passed child labor laws that stipulated minimum age or schooling requirements before a work permit would be granted. These state-specific compulsory schooling and child labor laws are correlated with the legal restrictions on marriage age, indicating that it might be important to consider the impact of all the laws simultaneously.There are at least two rationales often given for the use of state laws as policy instruments to limit teenagers’ choices. The first argument is that teens do not accurately compare short-run benefits versus long-run costs. If teens are making myopic decisions, restrictive state laws could prevent decisions they will later regret. It is also argued that the adverse effects associated with teenagers’ choices impose external costs on the rest of society. If these effects can be prevented, external costs (such as higher welfare expenditures) would also argue for restrictive state laws. Both teenage marriage and dropping out of high school are closely associated with a variety of negative outcomes, including poverty later in life. To assess the relevance of either argument, however, it is important to know whether the observed effects are causal.Any observed negative effects may be due to preexisting differences rather than a causal relationship between teen marriage (or schooling choices) and adverse adult outcomes. Women who marry as teens or drop out of school may come from more disadvantaged backgrounds or possess other unobserved characteristics that would naturally lead to worse outcomes. For example, teens choosing to marry young might have lower unobserved earnings ability, making it hard to draw conclusions about the causal relationship between teenage marriage and poverty.To identify the effect of a teenager’s marriage and schooling choices on future poverty, I use state-specific marriage, schooling, and child labor laws as instruments. Variation in these laws across states and over time can be used to identify the causal impact that teen marriage and high school completion have on future economic well-being. Although compulsory schooling laws have been used as instruments in a variety of settings, this appears to be the first time marriage laws have been used as instruments. The idea of the marriage law instrument is that states with restrictive marriage laws will prevent some teenagers from marrying who would have married young had they lived in a state with more permissive laws.Using the marriage, schooling, and labor laws affecting teens as instruments for early marriage and high school completion, I find strong negative effects for both variables on future poverty status. The baseline instrumental variables (IV) estimates imply that a woman who marries young is 31 percentage points more likely to live in poverty when she is older. Similarly, a woman who drops out of school is 11 percentage points more likely to be living in a family whose income is below the poverty line. The IV results are robust to a variety of alternative specifications and estimation methods, including limited information maximum likelihood (LIML) estimation and a control function approach. In comparison, the ordinary least squares (OLS) estimates are very sensitive to how the data is aggregated, particularly for the early marriage variable. OLS estimates using grouped data are also large, while OLS estimates using individual-level data indicate a small effect for early teen marriage. Auxiliary data indicate a large amount of measurement error in the early marriage variable, suggesting the presence of attenuation bias in the individual-level OLS estimates.The remainder of the article proceeds as follows. I first briefly review the negative outcomes associated with teenage marriage and dropping out of school and discuss alternative perspectives on why teens might make these decisions. The following section describes the data and presents OLS estimates. The next section discusses the early marriage, compulsory schooling, and child labor laws that will be used as instruments. I then present the instrumental variable estimates and conduct several specification and robustness checks, including a discussion of measurement error issues and a reconciliation with the literature on teenage childbearing.