Dutch tax simplification: Unique in an international setting?

The Dutch reformed individual income tax was implemented on January 1, 1990. The rationale of the tax reform is described, and the major changes are discussed and compared to developments abroad. As far as rate reduction and base-broadening are concerned, the Netherlands has followed the trend in international tax reforms. The Dutch tax reform process, however, focussed more on simplification than in other Western countries.     

Labor-market behavior of long-term unemployed: A multidisciplinary approach

In the beginning of the eighties unemployment increased dramatically in the Netherlands. Since 1984 short-term unemployment has decreased, while at the same time long-term unemployment has continued to rise, absolutely as well as relatively. The issue of long-term unemployment is current and no solution seems to be in sight. Scientific research in the Netherlands on unemployment has put emphasis for a long time on the labor-market behavior of the unemployed. Labor-market behavior has in the 70s and 80s been investigated by researchers from various disciplines, starting from different notions of labor market behavior, applying various models and different methodologies. The disciplinary approach is therefore dominant, not only in the Netherlands but in other countries as well. In this article we have tried to elaborate a multidisciplinary model, in which economic, sociological and psychological approaches with respect to labor market behavior have been integrated into one conceptual framework. In order to do so, we have developed a non-recursive model of labor-market behavior. This model was estimated and tested applying a simultaneous estimation procedure (as implemented in the Linear Structural Relations, LISREL-program). Results show that the multidisciplinary perspective is not only theoretically appealing, but also has some empirical advantages.     

A comparison of poverty in seven European countries and regions using subjective and relative measures

This paper presents comparative results on poverty in seven countries and regions of the European Community: Belgium, The Netherlands, Luxembourg, Lorraine, Ireland, Catalonia and Greece. The data are obtained from comparable socio-economic surveys in each country. Subjective as well as relative poverty lines are used. The results indicate that the subjective poverty lines are plausible in a comparative context, although the levels of the subjective standards are rather generous. The estimated equivalence scales are much flatter than the one recommended by the OECD. The extent of poverty is much greater in the peripheral EC-countries than in the central ones. Though similar factors are found to be associated with poverty in all countries, there are also important differences in the characteristics of the poor across countries. The impact of social security transfers on poverty appears to be much smaller in the southern countries Greece and Catalonia, than in the Benelux and Lorraine.     

Paired comparisons analysis: an axiomatic approach to ranking methods

In this paper we present an axiomatic analysis of several ranking methods for general tournaments. We find that the ranking method obtained by applying maximum likelihood to the (Zermelo-)Bradley-Terry model, the most common method in statistics and psychology, is one of the ranking methods that perform best with respect to the set of properties under consideration. A less known ranking method, generalised row sum, performs well too. We also study, among others, the fair bets ranking method, widely studied in social choice, and the least squares method.     

Citizenship rights for immigrants: national political processes and cross-national convergence in western Europe, 1980-2008

Immigrant citizenship rights in the nation-state reference both theories of cross-national convergence and the resilience of national political processes. This article investigates European countries' attribution of rights to immigrants: Have these rights become more inclusive and more similar across countries? Are they affected by EU membership, the role of the judiciary, the party in power, the size of the immigrant electorate, or pressure exerted by anti-immigrant parties? Original data on 10 European countries, 1980-2008, reveal no evidence for cross-national convergence. Rights tended to become more inclusive until 2002, but stagnated afterward. Electoral changes drive these trends: growth of the immigrant electorate led to expansion, but countermobilization by right-wing parties slowed or reversed liberalizations. These electoral mechanisms are in turn shaped by long-standing policy traditions, leading to strong path dependence and the reproduction of preexisting cross-national differences.     

HMI conventions for process control graphics

Process operators supervise and control complex processes. To enable the operator to do an adequate job, instrumentation and process control engineers need to address several related topics, such as console design, information design, navigation, and alarm management. In process control upgrade projects, usually a 1:1 conversion of existing graphics is proposed. This paper suggests another approach, efficiently leading to a reduced number of new powerful process graphics, supported by a permanent process overview displays. In addition a road map for structuring content (process information) and conventions for the presentation of objects, symbols, and so on, has been developed. The impact of the human factors engineering approach on process control upgrade projects is illustrated by several cases.     

How can context and discourse affect teachers’ and mental health professionals’ interactions with adults with mental illness?

Patients with severe mental illness may have needs different from those of patients with more limited illnesses and might benefit from other types of intervention than traditional treatment. We interviewed health care professionals from two open, short-term psychiatric wards and teachers from two schools for adults with psychiatric diagnoses. The focus was to explore how differences in contextual factors such as time, tasks, and organizational demands might affect the actions and attitudes of health care professionals and teachers, as well as the potential consequences for patients and students. Data were collected through qualitative interviews. Participants included 14 health care professionals and 14 teachers. The informants worked with patients and students with similar diagnoses and illness durations. All interviews were conducted during the informants’ work time. Findings and interpretations showed that both teachers and health care professionals were engaged in their work and in the wellbeing of students and patients. However, they described marked differences in practice, including the amount of time spent with students/patients, the organization of their work, main tasks, amount of control over their tasks, and social structure. These differences seemed to affect relationships with students/patients, attitudes toward students/patients, norms and values, and opportunities for patient empowerment. Our findings suggest that while existing psychiatric health care might be appropriate for limited short-term problems such as single-episode depression, a model with a supportive environment, based on stable relations and possibility for learning, may improve personal development and mental health for persons with severe mental illness and disturbances in self-experience.     

Living Behind Dikes: Mimicking Flooding Experiences

Delta areas like the Netherlands are threatened by global climate change. Awareness is, however, rather low. Our research objective was to investigate whether coping responses to flooding risks could be enhanced in a virtual environment (VE). A laboratory experiment was conducted in which participants were exposed to a simulated dike breach and consequent flooding of their virtual residence. We tested the hypothesis that an interactive 3D flood simulation facilitates coping responses compared to noninteractive film and slide simulations. Our results showed that information search, the motivation to evacuate, and the motivation to buy flood insurance increased after exposure to the 3D flood simulation compared to the film and slide simulations. Mediation analyses revealed that some of these presentation mode effects were mediated by a greater sense of being present in the VE. Implications to use high‐end flood simulations in a VE to communicate real‐world flooding risks and coping responses to threatened residents will be discussed.     

Scenario Tree Modeling to Analyze the Probability of Classical Swine Fever Virus Introduction into Member States of the European Union

The introduction of classical swine fever virus (CSFV) into a country free of disease without vaccination may have huge consequences in terms of both disease spread and economic losses. More quantitative insight into the main factors determining the probability of CSFV introduction (PCSFV) is needed to optimally use resources for the prevention of CSFV introduction. For this purpose a spreadsheet model was constructed that calculates the annual PCSFV into member states of the European Union (EU). The scenario pathway approach was used as most probabilities in the model are very small. Probability distributions were used to take into account inherent variability of input parameters. The model contained pathways of CSFV introduction including the import of pigs and pork products, returning livestock trucks, and contacts with wild boar. All EU member states were included as possible sources of CSFV. Default results for the Netherlands showed a mean overall annual PCSFV of approximately 0.06, indicating that the Netherlands can expect CSFV introduction on average once every 18 years from the pathways and countries included in the model. Almost 65% of this probability could be attributed to the pathway of returning livestock trucks. The most likely sources of CSFV introduction were Germany, Belgium, and the United Kingdom. Although the calculated probabilities were rather low when compared with expert estimates and recent history, the most likely causes of CSFV introduction indicated by the model were considered to be realistic. It was therefore concluded that the model is a useful tool to structure and analyze information for decision making concerning the prevention of CSFV introduction.