Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information

This paper analyses how governments should tax labour income accruing to a group of highly skilled and geographically mobile individuals who divide their time or career between several jurisdictions. The analysis differs from previous models on migration and taxation by addressing optimal regulation when agents work for several principals. Optimal taxation is developed for social welfare functions with exogenous and endogenous welfare weights. Marginal income taxes are applied for screening purposes, and the rates are lower with endogenous than with exogenous welfare weights. Received: 22 January 1998/Accepted: 3 July 1999)     

The rights of the child enabling community development to contribute to a valid social work practice with children at risk

This paper presents a way of thinking about and doing child protection work using community development (CD) principles to guide practice. It suggests that a useful addition to CD can be found within the rights of the child provisions in Human Rights conventions. Using examples from the authors' three countries to illustrate the work that practitioners do in their work with children at risk, we argue that social work practice can be enhanced by the inclusion of these principles and practices which are essentially core generic social work practice. However, much of social work with the protection of children is bound by ‘risk’ perceptions which result in investigatory approaches being used as a first action, often to the exclusion of preventive approaches. This article demonstrates that in very different situations from different environments, CD in concert with the principles of the rights of the child can assist good outcomes with children at risk. A model is presented for unifying the worldview of human/children's rights with social work's core concern, the protection of children, using generic social work skills.     

Empowerment and globalisation in a Nordic social work education context

The Nordic countries have been experiencing paradigm shifts from a focus on problems, pathology and deficits to more strengths-based, capacity-building and inclusive approaches, especially in the field of child welfare. This article describes joint Nordic (Nordplus) Master level courses that have been introduced to promote a more inclusive and empowering way of working with children and families. The overall theme of the Nordplus project is democratisation of child welfare work. The project includes three separate courses: (i) Empowerment and family decision making in child welfare; (ii) Strengths and solution oriented child welfare work; (iii) Children, youth and participation. The project brought together masters students from the Nordic countries and professional academics from the Nordic countries, South Africa and Australia. This article describes and problematises the learning process and the outcomes of the project. An important aim of the project was to interrogate the relationship between the global and the local.