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171.
The aim of the present study is to show the potential of behavioural microsimulation models as powerful tools for the ex ante
evaluation of public policies. We analyse the impact of recent Spanish income tax reforms upon efficiency and household and
social welfare and study the effects of various (basic-income and vital-minimum) flat tax schemes. The analysis is performed
using a microsimulation model in which labour supply is explicitly taken into account. Instead of following the traditional
continuous approach (Hausman, Labour supply, Aaron and Pechman (eds.), How Taxes Affect Economic Behaviour, The Brooking Institution, Washington, DC, 1981; Econometrica, 53: 1255–1282, 1985; Taxes and labour supply, Auerbach and Feldstein, (eds.), Handbook of Public Economics, North-Holland, Amsterdam, vol. 1, 1979), we estimate the direct utility function employing the methodology proposed by Aaberge
et al. (Scand. J. Econ., 97: 635–659, 1995) and Van Soest (J. Hum. Resour., 30: 63–88, 1995). We maintain population heterogeneity by applying a social welfare analysis to the complete sample, rather
than merely focusing on the active population. The source of our data is a sample of Spanish individuals in the 1995 wave
of the EC Household Panel. We find that the redistribution policies considered have only had a minor impact on economic efficiency
but, by contrast, have significantly affected social welfare.
An erratum to this article can be found at 相似文献
172.
Andre’ Oliver Ghilamichael Andemeskel Carlise R. King Lyndsey Wallace Serie McDougal Kenneth P. Monteiro Avi Ben-Zeev 《Race and social problems》2017,9(4):313-320
We provide evidence that stereotype threat, a phenomenon that causes stigmatized individuals to experience group-based evaluative concerns (Steele in Am Psychol 52:613–629, 1997; Whistling Vivaldi and other clues to how stereotypes affect us, W.W. Norton, New York, 2010), impacts affective aspects of Black identity as a function of majority versus minority ecological contexts. Black/African-American students, enrolled in either Africana Studies (Black ecological majority) or Psychology (Black ecological minority), completed private and public regard subscales from the Multidimensional Inventory of Black Identity (Sellers et al. in Pers Soc Psychol Rev 2:18–39, 1998) at baseline (Time 1) and after being randomly assigned to a stereotype threat or no-threat/control condition (Time 2). In threat, participants were introduced to a ‘puzzle’ task as diagnostic of intellectual abilities, whereas in no-threat the same task was introduced as culture fair, such that people from different racial/ethnic groups had performed similarly on this task in the past. In Psychology, students under threat exhibited a simultaneous decrease and increase in private and public regard, respectively, a pattern shown in the literature to be associated with discrimination-based distress and lesser well-being in Black ecological minority environments. In contrast, Africana Studies students’ racial identity under threat remained intact. We discuss the protective effects of Africana Studies on racial identity and implications for educational reform. 相似文献
173.
This paper is a case study‐based investigation of aspects of the current paradigmatic approach to ‘good’ corporate governance, with its focus on the interlinked roles of internal control and risk management procedures, internal audit and external audit, overseen and coordinated by a formal structure of board committees, in particular the audit committee. The evidence that we adduce from the study of four high‐profile cases of perceived accounting and governance failure provides limited assurance that this approach will in fact be cost‐effective or efficient in preventing further such cases of accounting and governance failure. Specifically, issues as to remuneration and fee dependence, lack of relevant knowledge and expertise, social and psychological dependence upon executive management appear to have significantly and negatively affected the quality of decision‐making of governance gatekeepers. This suggests that further consideration of relevant economic, institutional and cognitive/behavioural factors beyond the rational choice model of traditional economics should underpin future developments in required modes and structures of governance. 相似文献
174.
Oliver Clarke 《LABOUR》1988,2(1):3-29
ABSTRACT: Structural change has been a necessary feature of the historical growth in real output and improved living standards and re-allocation of labour is essential if economic growth and new job creation are to result in a significant reduction in unemployment. Our societies have evolved to a point at which the State is expected to facilitate industrial activity and at which it is simply unacceptable that people should be left to struggle unaided against adversities resulting from the play of markets. Effective and equitable adjustment raises a whole range of issues for the employing enterprise, the State, and for trade unions. The policies and procedures followed are, and should be, complementary but the mix varies appreciably between countries. Here, the author deals first with what happens in the enterprise and then with the range of possible policies. 相似文献
175.
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177.
Previous research has reported that when compared to heterosexual women, lesbians may use alcohol and illicit substances to a greater degree and may experience greater psychiatric symptomatology. This study sought to describe any differences in clinical diagnoses, familial histories, and substance usage between lesbian and heterosexual women in a psychiatric outpatient clinic. A chart review was conducted and a sample of 455 heterosexuals and 75 lesbians was obtained. Data, where available, included demographic information, clinical diagnoses, time in treatment, sexual orientation, past and present substance use, and familial substance abuse and psychiatric history. Lesbians were found to have greater past illicit substance use but less current use. No significant differences were found for alcohol use. Similarly, no significant differences in clinical diagnoses were found. Significant differences were found among families. Family members of lesbians had greater substance use and psychiatric histories. These findings both support and dispute some previous research and suggest areas for future researchers to explore. 相似文献
178.
This paper analyzes the impact of securitization on access to finance for small and medium‐sized enterprises (SMEs) in the euro area. Using firm‐level survey data on SME financing conditions, we show that an increase in securitization issuance reduces the probability of SMEs facing credit constraints and decreases the costs of bank financing for nonconstrained firms. Our results reveal that in addition to the volume of securitization, its type and quality matter for credit extension to SMEs. The paper thus provides empirical support for recent initiatives to revive securitization in Europe and for effective monetary policy transmission in the euro area. (JEL D22, E44, E51, E58, G21) 相似文献
179.
The effects of regulations on small and medium‐sized enterprises (SMEs) have garnered significant political attention internationally, yet, in the academic literature, these effects remain contested. This article presents findings from a systematic literature review of qualitative evidence on the effects of regulation on SMEs. It sets out the strengths of qualitative approaches in relation to more prominent and influential quantitative approaches. It conducts a thematic synthesis of the qualitative research to develop a conceptual framework that provides a processual, embedded understanding of the effects of regulations on SMEs. The conceptual framework highlights four key, interconnected processes: identification–interpretation; strategization; negotiation; and adaptation. This conceptual framework generates insights into dynamic and potentially indirect effects of regulations in relation to a complex array of influences external to and within the business. On the basis of these insights a new research agenda is proposed. 相似文献
180.