International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

Statistical consulting

The paper and the special issue focus on the activity of statistical consulting and its varieties. This includes academic consulting, consulting to and in industry as well as statistics in public media.     

Some results on optimality in models with heteroscedastic errors from partial optimum designs

This paper studies optimum designs for linear models when the errors are heteroscedastic. Sufficient conditions are given in order to obtainD-, A- andE-optimum designs for a complete regression model from partial optimum designs for some sub-parameters. A result about optimality for a complete model from the optimality for the submodels is included. Supported by Junta de Andalucía, research group FQM244.     

A “brer rabbit” case for reverse mandated benefits

Reverse mandated benefits is a government-mandated policy that requires employees to provide their employers with benefits that workers would not provide otherwise. Of course, only those benefits would be mandated that are worth more to employers than they cost, as determined by political authorities. My case for such a policy argues that it is at least as sensible as policies mandating that employers provide benefits to their employees that would not be provided otherwise.     

Socialization of emotion: Pathway to preschoolers' emotional and social competence

Aspects of 47 preschoolers'emotional competence—their patterns of emotional expressiveness and reactions to others' emotion displays—were observed in two settings, with mother and with peers, and their general social competence was rated by their preschool teachers. Intrapersonal and interpersonal (i.e., socialization correlates of children's emotional competence were identified, and a causal model incorporating direct and indirect influences on social competence was evaluated. Maternal patterns of expressiveness, reactions to children's emotion displays, and self-reported affective environment were associated with children's emotional competence in the preschool. Children's emotional competence with mother predicted their emotional competence in the preschool somewhat less strongly, suggesting that emotional competence may differ according to the interpersonal relationship studied. Taken as a whole, findings reassert the importance of the domain of emotional expression to the development of social competence.Reprint requests can be sent to the author, Department of Psychology, George Mason University, 4400 University Drive, Fairfax, VA 22030. Grateful acknowledgment goes to the mothers and children who so clearly expressed and reacted to emotions; thanks also are due to Christine Alban, Joanne Ayyash, Michael Casey, Elizabeth Couchoud, Huynh Dung, Merlina Hemingway, Soueang Lay, Vanna Nguyen, Emilianne Slayden and Kimberly Sproul, as well as the director and teachers of the Project for the Study of Young Children. An earlier version of this material was presented at the 1991 Biennial Meetings of the Society for Research in Child Development, Seattle, WA. University support from Grants #2-10150, 2-10176 and 2-10073 also made the research possible.     

Some Notes on Workplace Equality Renewal in the Swedish Labour Market

In 2001, Swedish authorities imposed a new obligation upon all firms with ten or more employees to undertake annual wage surveys, ‘workplace equality audits’ in which it is possible to ascertain, remedy and prevent unwarranted wage differentials and other unfair employment terms between men and women. An important implication of the new system, called ‘workplace equality renewal’ (självsanering), is that, at the level of the firm all Swedish employers must explain what they mean by work of ‘equal value’ as opposed to ‘different value’. This article discusses the practical pros and cons of the new system, and considers how the surveys can be used in research into the present state of gendered work division. A main finding is that the introduction of this new legislation in the long run might change the Swedish industrial relations system as well as the preconditions for many companies’ human resource management policies. Yet, neither the governmental agencies involved nor the parties’ confederate organizations have been able to clarify what the issue is really about to the single, small business employer or to the local trade union branches. Many employers find any interference, whatever it may be, threatening and trade unions have not realized the potentialities of the system from an employee perspective, potentialities connected to the fact that companies are now more or less forced to make transparent their wage policies at large.     

Clinical Writing of a Therapy in Progress: Ethical Questions and Therapeutic Challenges

Clinical implications and ethical dilemmas of the use of confidential case material in clinical writing are examined, including a review of the discourse among professionals who publish clinical work. This literature is applied to a clinical illustration of psychotherapy with a client who gave consent for publication and read the clinical write-up of her case material. It is suggested that clinical writing may increase client “self-reflection” if there is a “secure base” of attachment between therapist/author and the client. The impact on the client’s treatment process is examined, in addition to a discussion of ethical questions and professional recommendations. ²Dr. Susanne Bennett is an Assistant Professor, National School of Social Service of the Catholic University of America. Dr. Bennett is also a psychotherapist in private practice in Falls Church, VA.