Fertility and Life Satisfaction in Rural Ethiopia

Despite recent strong interest in the link between fertility and subjective well-being, the focus has centered on developed countries. For poorer countries, in contrast, the relationship remains rather elusive. Using a well-established panel survey—the Ethiopian Rural Household Survey (ERHS)—we investigate the empirical relationship between fertility and life satisfaction in rural Ethiopia, the largest landlocked country in Africa. Consistent with the fertility theories for developing countries and with the sociodemographic characteristics of rural Ethiopia, we hypothesize that this relationship varies by gender and across life stages, being more positive for men and for parents in old age. Indeed, our results suggest that older men benefit the most in terms of life satisfaction from having a large number of children, while the recent birth of a child is detrimental for the subjective well-being of women at reproductive ages. We address endogeneity issues by using lagged life satisfaction in ordinary least squares regressions, through fixed-effects estimation and the use of instrumental variables.     

Young people's orientations to the future: navigating the present and imagining the future

This article discusses the findings of the Imagine Sheppey project (2013–2014) which studied how young people are ‘oriented’ towards the future. The aim and approach of the project were to explore future imaginaries in a participatory, experimental, and performative way. Working with young people in a series of arts-based workshops, we intervened in different environments to alter the space as an experience of change – temporal, material, and symbolic. We documented this process visually and made use of the images produced as the basis for elicitation in focus groups with a wider group of young people. In this article we discuss young people's future orientations through the themes of reach, resources, shape, and value. In so doing, we reflect on the paths that our young respondents traced to connect their presents to what is next, what we call their modes of present–future navigation. We explore the qualities and characteristics of their stances within a wider reflection about how young people approach, imagine, and account for the future.     

Media Exposure to Terrorism and Perception of Immigrants as a Threat: The Role of Emotional Intelligence and Psychophysiological Self-Regulation

To better understand how media exposure to terrorism-related images can lead to perceiving immigrants as more threatening, in the present study we manipulated participants’ exposure to media coverage of terrorist attacks and investigated how this may influence people's perception of Arab immigrants. Considering the important role of regulatory abilities when facing stressful events like terrorist attacks, we measured individual differences in both trait emotional intelligence and resting heart rate variability (HRV). Results showed that participants perceived Arab immigrants as more threatening in the media exposure condition than in the control condition. Importantly, there were moderating effects of both trait emotional intelligence and HRV. People with lower trait emotional intelligence or lower HRV at rest felt more threatened in the media exposure condition compared to the control condition, whereas this effect was not observed among participants with higher trait emotional intelligence or higher resting HRV. The present study highlights some of the complexities related to how media exposure to terrorism-related images influences people's reactions to, and evaluations of, an outgroup that is related to the perpetrators of the attacks.     

Effective tax rates and firm size in Ethiopia

The literature on Effective Tax Rates (ETRs) focuses on high‐ and middle‐income countries, but there is very little evidence on low‐income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design. We calculate ETRs in line with the literature in this field, using profit tax at the numerator and gross profit at the denominator. We then analyse ETRs not only using panel data, focusing particularly on their relation to firm size, but also including other explanatory variables. Our main result is that, despite a proportional tax rate, small firms face a higher effective tax burden than larger firms, while middle‐sized firms face the lowest burden of all. We highlight that tax systems can have practical implications that differ largely from their policy design, due to compliance costs and imperfect enforcement. Measures to reduce compliance costs for small firms are particularly recommended.     

Retrospective Paternal and Maternal Parenting Styles,Regulatory Self-Efficacy and Adolescent Risk Taking

This study aims to calculate a scaled risk-taking behavior index and to test a model in which maternal and paternal parenting styles affect risk-taking behavior with a mediation of adolescents’ regulatory self-efficacy. Participants were 816 adolescents (44% males) responding to a self-report questionnaire about their risk-taking behavior, regulatory self-efficacy, and retrospective memories of paternal and maternal parenting styles. Results suggested an item rating in the index showing that behaviors considered less risky referred to alcohol use and the unplanned first sexual intercourse, whereas behaviors considered more risky referred to the lack of use of contraceptives and the age of the first sexual intercourse. Results revealed a significant indirect effect of authoritative and authoritarian styles on risk-taking behavior. These styles shaped the adolescents’ regulatory self-efficacy, which in turn predicted adolescent risk-taking behavior. Results underline the complex interplay of relationships between parents and their children.     

Business model in IPO prospectuses: insights from Italian Innovation Companies

How do companies to be listed deal with the voluntary disclosure of their business model? Is it true that firms with greater intellectual capital resources and technological innovation endowments are less prone to full disclosure? This paper aims to examine the choices of voluntary disclosure of the business model made by three Italian manufacturing companies in initial public offering prospectuses. The objective is to explore whether any differences exist and may be related to the type of innovation underlying the firms’ business model. A series of interviews with the top management allows to deeply understand the business model of each company. A content analysis allows to measure the level of disclosure and identify the strategic concepts of the business model and their relevance. The study provides evidence that companies with a business model based on technology-push and design-driven innovation have a lower propensity to the full disclosure of their intangible resources, particularly of those based on knowledge as some could be also invisible. The paper contributes to the ongoing debate on the role of business and financial reporting.     

Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

Although redistribution results from the simultaneous effects of taxes and transfers, analyses of their distributional effects in low‐income countries have largely been undertaken from singular perspectives. This article jointly assesses the distributional effect of taxes and transfers (through social protection) using Ethiopia as a case study. We find that Ethiopia's flagship social protection programme is more effective than income taxation in achieving poverty reduction, while neither policy achieves a sizeable reduction in overall inequality. We also find that Ethiopia does not currently have the capacity to close the poverty gap or to fully fund its main safety net programme using domestic income sources alone.     

Parenting Style and Dimensions Questionnaire: A Review of Reliability and Validity

Increasing interest in measuring parenting styles, especially with the Parenting Style and Dimensions Questionnaire, has emerged in the last 17 years. However, a critical review of studies using this instrument to assess parenting styles has not been done. The present article proposes an extensive review of studies that applied the instrument, focusing in particular on the different uses of the scale, its psychometric properties, and its association with other constructs. A discussion about the applicability, measurement reliability and validity of the instrument is provided.     

Assisted reproductive technology and women’s choice to pursue professional careers

We examine the impact of assisted reproductive technology on women’s choice to pursue professional careers. We hypothesize that the availability of assisted reproductive technology increases the expected benefits of a professional degree by allowing women to delay childbearing in their 20s and 30s while establishing their careers, thereby reaping greater financial benefit from human capital investment. State-level timing differences in the enactment of laws which mandated infertility treatment coverage in employer-sponsored health plans allow us to exploit state, year, and cohort variation in women’s ages at the time the laws are passed. These insurance mandates dramatically increase access to assisted reproductive technology. Using a triple difference strategy, we find that a mandate to cover assisted reproductive technology does increase the probability that a woman chooses to invest in a professional degree and to work in a professional career.