CORPORATE TAX INCIDENCE AND INEFFICIENCY WHEN CORPORATE AND NONCORPORATE GOODS ARE CLOSE SUBSTITUTES

An important deficiency in Harberger's [1962] model of corporate income taxation is its inability to consider both corporate and noncorporate production of the same good. Within-industry substitution has potentially major implications for both the excess burden and incidence of the corporate tax.
We analyze this within-industry substitution using a model in which each industry/sector contains corporate and noncorporate firms (with identical production functions) which produce goods that are close substitutes. The scope for considerable within-industry substitution of noncorporate for corporate capital leads to a very much larger excess burden than that in the Harberger model.     

THE STRUCTURE OF SLAVE PRICES IN NEW ORLEANS, 1804 TO 1862

This paper analyzes the structure of slave prices in New Orleans from 1804 to 1862 in an attempt to shed light on such issues as the competitive nature and economic "rationality" of the slave system, the impact of the slave trade on the separation of the slave family, the extent of slave skill formation and its importance to the Southern economy, and the personal relationships between owners and slaves. The analysis is based on the Rogert Fogel and Stanley Engerman (1974) sample of New Orleans slave invoices representing over 5700 slaves sold during the years 1804 to 1862. These invoices contain a rich assortment of information detailing the characteristics and attributes of slaves sold in the market as well as the particulars of slave transactions. The data are investigated within a regression model that relates the price of slaves sold in the market to their characteristics and to other aspects of the slave sale. After discussing the data and the regression model, the paper presents general results; subsequent sections of the paper focus on questions of more particular interest.     

RISK, RATIONALITY, AND RELIGIOUS PORTFOLIOS

This paper derives a theory of religious behavior and organization from the assumption that people seek to limit the risk associated with their religious activities. Alternative risk reduction strategies lead to different styles of religion: one centering on collective production, exclusivity, and high levels of commitment; another centering on private production, diversified consumption, and fee-for-service transactions. Western religions, particularly their more sectarian forms, exemplify the collective style, whereas Asian and New Age religions approximate the private.     

'Secret Justice': The Use Made of School Reports in the Juvenile Court

Summary The data collected for this review confirmed the suspected widevariation in practice relating to school reports, with a biastowards their not being shown to parents and defendants. Nogeographic or demographic explanation for the variety of practiceemerged, however the comments of justices' clerks suggest thatin many courts it is their influence together with that of headteachersand juvenile panel members which effectively determines practice.The data also reveals a disturbing incidence of disregard forthe rules as laid down in the Magistrates Courts (Children andYoung Persons) Rules 1970.     

INTERTEMPORAL SUBSTITUTION AND CONSTRAINTS ON LABOR SUPPLY: EVIDENCE FROM PANEL DATA

This paper tests an intertemporal labor supply model for workers who say they face quantity constraints on their hours and for workers who say they do not. The data reject the model for the first group but not for the second. I conclude from this evidence that employment fluctuations result mainly from changes in the severity of constraints—that is, changes in involuntary unemployment—rather than intertemporal substitution. It also appears that liquidity constraints influence labor supply. Finally, the paper proposes a new approach to identifying intertemporal labor supply equations.     

A MODEL FOR BATCH ADVANCED AVAILABLE‐TO‐PROMISE

The available‐to‐promise (atp) function is becoming increasingly important in supply chain management since it directly links production resources with customer orders. In this paper, a mixed integer programming (mip) ATP model is presented. This model can provide an order‐promising and ‐fulfillment solution for a batch of orders that arrive within a predefined batching interval. A variety of constraints, such as raw material availability, production capacity, material compatibility, and customer preferences, are considered. Simulation experiments using the model investigate the sensitivity of supply chain performance to changes in certain parameters, such as batching interval size and customer order flexibility.     

Advocacy networks,choice and private schooling of the poor in India

This article is about the flows of rhetorics and discourses, particularly those that advocate choice and private schooling, and the role that transnational advocacy networks play in managing and driving these flows. We explore a set of network relations between advocacy groups in the UK and the USA and local ‘choice’ advocates in India, and some of the emerging impacts of local and transnational advocacy on the politics of education and education policy in India. The network advocates school choice and private schooling as solutions to the problem of achieving universal, high‐quality primary education. Individual policy entrepreneurs are active in making these connections and circulating ideas. A complex of funding, exchange, cross‐referencing, dissemination and mutual sponsorship links the Indian choice and privatization advocacy network, and connects it to other countries in a global network for neoliberalism.     

The Selection of Parents and Children for Legal Action in Connection with Unauthorized Absence from School

Summary Information was obtained about four groups of poor school attenders.Parents of one group of the children had been invited to a meetingof the LEAs School Attendance Section. Parents of a second grouphad been prosecuted for their child's poor attendance. The thirdgroup consisted of children brought before the Juvenile Courtbecause of their poor school attendance, and the fourth groupwas of poor attenders against whom no formal action had beentaken. Interviews with education welfare officers provided informationabout the presenting problem for each group and the reasonsfor the action that was taken. Interviews with social workersinvolved with the group of children before the Juvenile Courtyielded very similar information to that provided independentlyby education welfare officers. The project identified some apparentproblems in the present system.     

Goodness‐of‐Fit Test for Monotone Functions

Abstract. In this article, we develop a test for the null hypothesis that a real‐valued function belongs to a given parametric set against the non‐parametric alternative that it is monotone, say decreasing. The method is described in a general model that covers the monotone density model, the monotone regression and the right‐censoring model with monotone hazard rate. The criterion for testing is an ‐distance between a Grenander‐type non‐parametric estimator and a parametric estimator computed under the null hypothesis. A normalized version of this distance is shown to have an asymptotic normal distribution under the null, whence a test can be developed. Moreover, a bootstrap procedure is shown to be consistent to calibrate the test.