Tax attractiveness and the location of German-controlled subsidiaries

This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. We employ a novel set of 22 tax variables, such as the taxation of dividends and capital gains, withholding taxes, the existence of a group taxation regime, and thin capitalization rules. Furthermore, we use the Tax Attractiveness Index, a new aggregate measure containing the 22 tax variables. Our count data regression analysis is based on a novel hand-collected dataset consisting of the subsidiaries of German DAX30 companies in 97 countries. Controlling for non-tax effects, we find that a country’s tax environment has a significantly positive effect on the number of German-controlled subsidiaries and, therefore, on the location decisions of German multinational enterprises. Specifically, our analysis reveals that German multinational firms place affiliates in countries that offer favorable statutory tax rates, withholding taxes, double tax treaty networks, and holding incentives. Additionally, we find that the Tax Attractiveness Index has explanatory power in subsidiary location decisions and, therefore, it can be used as alternative composite measure, for example, when 22 single tax variables are not at disposal.     

Children's Appraisals of their Experiences in Out-of-Home Care

Few studies have asked children directly about their experiences in out-of-home care. This study uses data collected from 180 nine- to-11-year-old children currently in out-of-home care who were asked about their perceptions and appraisals of out-of-home care. Analysis of variance and chi-square analyses were used to examine whether children's appraisals of their lives following removal from their families of origin differ as a function of age, gender, race/ethnicity, type and severity of maltreatment, length of time in out-of-home care, placement type, attachment to current caregivers, and rating of current caregiver/home. Youth who were sexually and emotionally abused, youth who were satisfied with their current caregivers and placements, and girls were more likely to state that their lives would have been worse had they remained with their families of origin. Youth who were physically abused were more likely to report that their lives would have remained the same. Children living in group care were more likely than those living in family foster care or with kin to report that their lives would have been better had they remained with their families of origin. Differences were not found between children living in family foster care and those living with kin nor did children's appraisals differ based on age, race, ethnicity, length of time in out-of-home care, neglect, or severity of maltreatment.     

Citation and social mobility research: self defeating behaviour?

The citation patterns of schools of researchers studying social mobility in Britain are examined, and systematic neglect by each school of the work of the others demonstrated.     

Practice-Specific Risk Perceptions and Self-Reported Food Safety Practices

The relationship between risk perception and risk avoidance is typically analyzed using self-reported measures. However, in domains such as driving or food handling, the validity of responses about usual behavior is threatened because people think about the situations in which they are self-aware, such as when they encounter a hazard. Indeed, researchers have often noted a divergence between what people say about their behavior and how they actually behave. Thus, in order to draw conclusions about risk perceptions and risk avoidance from survey data, it is important to identify particular cognitive elements, such as those measured by questions about risk and safety knowledge, risk perceptions, or information search behavior, which may be effective antecedents of self-reported safety behavior. It is also important to identify and correct for potential sources of bias that may exist in the data. The authors analyze the Food and Drug Administration's 1998 Food Safety Survey to determine whether there are consistent cognitive antecedents for three types of safe food practices: preparation, eating, and cooling of foods. An assessment of measurement biases shows that endogeneity of food choices affects reports of food preparation. In addition, response bias affects reports of cooling practices as evidenced by its relation to knowledge and information search, a pattern of cognitive effects unique to cooling practices. After correcting for these biases, results show that practice-specific risk perceptions are the primary cognitive antecedents of safe food behavior, which has implications for the design of effective education messages about food safety.     

Academic Outings

This essay is an exploration of my personal experiences with poverty and identity negotiation, specifically framed within and through my educational experiences. It is the beginnings of an answer to Denzin's (2003:259) call for a “performative politics that leads the way to radical social change.” Scholars often ignore class subjectivities and lived experiences of class. I have chosen to employ critical autoethnographic inquiry in the form of a layered account to understand my lived experiences and my positionality, simultaneously inviting the reader to enter into the discourse.     

Reassessing the Insurance Effect: A Qualitative Analysis of Fertility Behavior in Senegal and Zimbabwe

A number of prominent demographers have recently reiterated the argument that a lasting mortality decline is a key determinant of the fertility transition. Of the main hypothesized pathways linking fertility to mortality, the one least studied is the insurance hypothesis: the notion that, in high‐mortality contexts, people decide to have more children in order to anticipate possible future child deaths and lessen the risks of having too few surviving offspring. In‐depth interviews and focus groups from Zimbabwe and Senegal are used to examine this hypothesis and to extend it into a broader theory of reproductive decision making under uncertainty. Whereas insurance strategies are frequent in Zimbabwe and occur in urban Senegal, in the higher‐mortality settings—the rural Senegalese site and the recent past described by respondents in Zimbabwe and urban Senegal—deliberate fertility‐limitation strategies are rare. The data depict fundamental changes in attitudes, strategies, and behaviors concerning family size over time and, in Senegal, over space. Important reproductive goals and risks extend far beyond numbers of children and mortality. Parents seek to have healthy, successful children for many reasons including companionship, descendants, and old‐age support. Diverse investments in child quality (their education, health, etc.) and quantity (numbers of births) are the main means to attain these goals and, less recognized by demographers, are also important ways for parents to manage uncertainty in family‐building outcomes; the “classic” insurance mechanism is only one, often minor, aspect of the quantity option.