Evaluating the Move to a Linear Tax System in Germany and Other European Countries

This paper proposes a comparison of the results of tax policy analysis obtained on the basis of unitary and collective representations of the household. We first generate labour supplies consistent with the collective rationality, by use of a model calibrated on microdata as described in Vermeulen et al. [Collective Models of Household Labor Supply with Nonconvex Budget Sets and Nonparticipation: A Calibration Approach (2006)]. A unitary model is then estimated on these collective data and unitary and collective responses to a tax reform are compared. We focus on the introduction of linear taxation in Germany. The exercise is replicated for other European countries and other topical reforms. Distortions due to the use of a unitary model turn out to be important in predicting labour supply adjustments, in the design of tax revenue neutral reforms, and in predicting a reform’s welfare implications.

Are time and money equally substitutable for all commodity groups in the household’s domestic production?

Review of Economics of the Household - This article uses time-use and household expenditure data to measure the substitutability between time and money within the Beckerian household production...     

Parental Speech and Gesture Input to Girls Versus Boys in Singletons and Twins

Journal of Nonverbal Behavior - Children show sex differences in early speech development, with girls producing a greater number and variety of words at an earlier age than boys (Berglund et al. in...     

A breakpoint detection in the mean model with heterogeneous variance on fixed time intervals

Statistics and Computing - This work is motivated by an application for the homogenization of global navigation satellite system (GNSS)-derived integrated water vapour series. Indeed, these series...     

Heterogeneous risk and time preferences

Assessing individuals’ time and risk preferences is crucial in domains such as health-related decisions (e.g., dieting, addictions), environmentally-friendly practices, and saving opportunities. We propose a new method to jointly elicit and estimate risk attitudes and intertemporal choices. We use a novel individual level estimation procedure based on a hierarchical Bayes methodology, which can integrate different functional forms for discounting and risk attitudes. This method provides individual level estimates, and allows us to explore the heterogeneity in the data. In addition, we report a negative correlation between risk and time preferences, implying that risk-seeking individuals are less patient and less willing to defer consumption.     

Stability and Change in Kindergartners' Friendships: Examination of Links with Social Functioning

Stability and change in kindergartners' friendships were examined based on a typology of profiles (stable, fluid, loss, gain, friendless). Our purpose was to determine whether children belonging to the five profiles differed in their social functioning. The sample was composed of 2353 kindergartners. Reciprocal friendships and social functioning indices were measured using peer nominations collected in October and May of the same year. A series of repeated measures analysis of variance indicated that children in the friendless profile were less accepted by their peers, more shy, more withdrawn, and more aggressive than other children. Moreover, children in the stable profile were significantly more accepted by their peers, more prosocial, and less shy than children in the fluid profile. Lastly, children in the loss profile became less accepted by their peers and less prosocial over the course of the year whereas children in the gain profile became more accepted and prosocial.     

The Inquisitorial Trial of a Cross-Dressing Lesbian: Reactions and Responses to Female Homosexuality in 18th-Century Portugal

This article analyzes the inquisitorial trial of Maria Duran, a Catalan novice in the Dominican convent of Nossa Senhora do Paraíso in Portugal. Maria Duran was arrested by the Inquisition in 1741 and, after a lengthy trial, condemned in 1744 to a public lashing and exile. She was suspected of having made a pact with the Devil and was accused by many female witnesses of possessing a “secret penis” that she had allegedly used in her amorous relations with fellow nuns and novices. Her voluminous trial dossier offers a rare and fascinating documentary insight into the often extreme reactions that female homosexuality provoked from both men and women in early modern Portugal. Using the evidence offered by the 18th-century trial of Maria Duran, this article highlights female bewilderment when faced with female-on-female sexual violence and the difficulty that men (in this case, churchmen) had coming to terms with the existence of female homosexuality. It also discusses the case in light of the acts/identity debate among historians of the history of sexuality.     

Life Satisfaction in Brazil: Testing the Psychometric Properties of the Satisfaction With Life Scale (SWLS) in Five Brazilian Samples

The aim of this paper was to validate the Brazilian-Portuguese version of the Satisfaction With Life Scale (SWLS), presenting evidence of its reliability and construct and criterion-related validity. A large Brazilian sample (2,180 participants), from five different populations (undergraduate and high school students, general population, elementary school teachers, and physicians), was considered. The results confirmed the single factorial structure and reliability (0.77 < Cronbach’s α < 0.88, mean α = 0.81) of the SWLS. Supporting its criterion-related validity, the SWLS correlated positively with positive affect and negatively with both negative affect and psychological distress across all five samples. The findings indicate that the Brazilian-Portuguese version of the SWLS is a valid instrument to use with diverse Brazilian samples.