This paper employs a microeconometric framework to examine the labor supply responses and the welfare effects from replacing
current tax systems in Italy, Norway and Sweden by a flat tax on total income. The flat tax rates are determined so that the
tax revenues are equal to the revenues as of 1992. The flat tax rates vary from 23 per cent in Italy, 25 per cent in Norway,
to 29 per cent in Sweden. In all three countries the labor supply responses decline sharply with pre-reform disposable income.
The results show that the efficiency costs of the current tax systems relative to a flat tax may be rather high in Norway
and much lower, but positive, in Italy and Sweden. In all three countries “rich” households – defined by their pre-tax-reform
income – tend to benefit (in terms of welfare) more than “poor” households. In Italy and Sweden a majority will lose from
a shift to a flat tax, while in Norway a majority is predicted to win.
Received: 19 May 1998/Accepted: 02 July 1999 相似文献
In this invited article, Andrew Pace discusses the functional gap that still exists for library operations as they relate to electronic resource management and integrated library systems. Pace also provides strategies for closing the content providers’ gap in order to fulfill the needs of the end user. Participants in the library information service framework (libraries, content suppliers, and vendors) need to examine their practices and push through these gaps to evolve solutions for effective electronic resource management and fulfillment. 相似文献
From the perspective of social system theory, religion is a label by which it is possible to study the relation between the individual expressions of the sacred, on one hand, and the organized system of meanings to be referred to the sacred, on the other, developing a relatively free chain of communication. Therefore, coherently to this approach, the author suggests to assume the notion of religion as communication: a system of belief challenges the complexity of the world, trying to reduce that, transforming the external differentiation into a internal one. This theoretical approach supports three research strategies: (a) overcoming the disputing question secularization/de-secularization, focusing on the dynamics of the relation between a system of belief and the social change occurring in a social context; (b) going beyond the polarization between tradition and modernity, confuting the assumption that modernity means necessarily the decline of religion; (c) reconsidering religion in the light of the social theory. 相似文献
Unity measure errors (UME) in numerical survey data can determine serious bias in the estimates of interest. In this paper,
a finite Gaussian mixture model is used to identify observations affected by UME and to robustly estimate the target parameters
in presence of this type of error. In the proposed model, the mixture components are associated to the different error patterns
across the variables. We follow a multiple imputation approach in a Bayesian setting that allows us to handle missing values
in data. In this framework, the assessment of the uncertainty associated with both errors and missingness is based on repeatedly
drawing from the predictive distribution of the true non contaminated data given the observed data. The draws are obtained
through a suitable version of the data augmentation algorithm. Applications to both simulated and real data are presented. 相似文献
ABSTRACTWhat’s Real is a high school marriage education curriculum designed to teach students how to develop healthy relationships and marriages. This study evaluated the effectiveness of this curriculum with 206 high school students who were in either the What’s Real group or a control group. Findings suggest that the curriculum increases knowledge of healthy relationship concepts, positively impacts attitudes related to students’ willingness to be involved in pre- and postmarital counseling, and increases students’ attitudes toward cohabitation avoidance. Implications for further development of the curriculum and other implications for practitioners and policymakers are discussed. 相似文献
ABSTRACT One potential problem area in remarriages is problems with or ties to an ex-spouse. This study focuses on identifying factors central to the relationship dynamics such as relationship satisfaction and stability. Additional emphasis is placed on specific and targeted work in a relationship with the goal of improving it, and its potential mediating effect on any negative relationship between ex-spouse ties and low relationship quality. Using secondary data from the RELATionship Evaluation Survey (RELATE), a sample of 1,546 individuals in postdivorce romantic relationships was examined. The results indicate that unresolved issues and negative interactions with an ex-spouse are negatively associated with relationship quality, but effort to mediate this negative association shows promise. Practice recommendations include exploring how family service agencies and clinicians can better serve couples in postdivorce relationships. Further, a focus on the repartnered family system and a recognition of its difference from other family system types (i.e., first marriage) are important for agencies, clinicians, and researchers interested in providing services to stepfamilies and family life after divorce. 相似文献
We examined the psychometric characteristics of the long and abbreviated versions of the Multidimensional Students’ Life Satisfaction Scale (MSLSS) in the Italian contexts. In study 1 we assessed the factorial validity and reliability of the long and abbreviated versions of the MSLSS among Italian adolescents, while in study 2 we assessed the convergent validity of the abbreviated Italian version of the MSLSS by examining the associations between life satisfaction and well-established measures of adjustment. Furthermore, we explored the effect of adolescent gender and age on life satisfaction. Participants in the study 1 were 996 adolescents (48 % males) from 14 to 18 years of age (M = 16.06; SD = 1.51). Participants in study 2 were 380 adolescents (52 % males) from 14 to 19 years of age (M = 15.76; SD = 1.65). Confirmatory factor analyses confirmed the hypothesized five-factor solution of the MSLSS, with a better goodness of fit for the abbreviated version of MSLSS. Moreover, indices of internal consistency revealed acceptable reliability coefficients across the five domains. Convergent validity was confirmed by the expected associations between the domains of the MSLSS and indexes of adjustment. Finally, results evidenced age differences, with oldest adolescents showing the highest levels of satisfaction on most of the domains. 相似文献
Pollen dispersal in tropical seed plants is established mainly by biotic vectors, both in intact and fragmented environments. In urban landscapes, the segregation of natural remnants by an artificial matrix can reduce pollinator foraging efficiency. It is unknown how nectarivorous bats, regarded as long-distance pollen dispersers, respond to such habitat structure combined with city-related factors. Here, we investigated the pollen dispersal pattern between spatially segregated individuals of the bat-pollinated Bignoniaceae Crescentia cujete within an urban environment. From 2015 to 2017, we assessed their spatiotemporal structure, breeding system and annual fruit set in order to relate these factors to the bat activity in the region. We employed fluorescent dyes as pollen analogues to infer the role of bats in pollen flow. Adding to the low density of individuals, we found a low daily flower emission and low flowering synchrony (S?=?0,092), all of which are traits that favor outcrossing. Individuals were distributed in two distant groups (>600 m), with no occurrence of dye flow between them. In contrast, flow within the same individual was intense, which points toward bats’ territorial behavior. C. cujete is self-compatible, but not autogamous; therefore, despite few outcross events, bats could be ensuring the plant’s year-round fruit production mainly through self-pollination. Our findings show restricted bat foraging extent, which affects overall pollen dispersal distance and population connectivity. These results can be extrapolated to natural metapopulations inserted in an urban matrix and serve as a groundwork for studying directly the effect of city-related factors on pollinator behavior.