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This paper analyses how governments should tax labour income accruing to a group of highly skilled and geographically mobile individuals who divide their time or career between several jurisdictions. The analysis differs from previous models on migration and taxation by addressing optimal regulation when agents work for several principals. Optimal taxation is developed for social welfare functions with exogenous and endogenous welfare weights. Marginal income taxes are applied for screening purposes, and the rates are lower with endogenous than with exogenous welfare weights. Received: 22 January 1998/Accepted: 3 July 1999)  相似文献   
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Previous research shows that living in a non-intact family is associated with educational disadvantages. This paper compares the relationships between childhood family structure, schooling, and earnings in Sweden and the USA. This comparison is interesting because both family structure and public policies differ significantly. We find a negative relationship between living in a non-intact family and child outcomes, and the estimates are remarkably similar in both countries. After using sibling-difference models, the correlation with family structure is no longer significant. These results cast doubt on the causal interpretation of the negative relationship between non-intact family structures and child outcomes.  相似文献   
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Male and female participants were surveyed on abortion attitudes, commitment, and abortion experience. Results revealed a normal distribution of abortion attitudes rejecting the notion that the vast majority of the sample would have significantly pro-choice views. No significant difference was found in overall abortion attitudes of males vs. females, however, individuals with direct abortion experience were found to have significantly stronger pro-choice attitudes than individuals without direct abortion experience. Overall, college students reported a moderate degree of commitment to the issue of abortion. Females were significantly more committed than males, individuals with direct abortion experience were significantly more committed than individuals without direct abortion experience, and individuals with more extreme abortion attitudes were significantly more committed than those with weaker, more ambivalent, attitudes. No significant difference was found in level of commitment between pro-choice and pro-life individuals.  相似文献   
247.
In this paper we propose the use of some partially balanced incomplete block designs for blocking in complete diallel cross Method IV (Griffing, 1956) to deal with the situation when it is not desirable for all crosses to be accommodated in the block of a traditional randomized block design. A method is also proposed to analyse the MatingEnvironment designs for estimating the general combining ability effect of lines.  相似文献   
248.
Design of generalized CSP-C continuous sampling plan   总被引:1,自引:1,他引:0  
In this paper, the concept acceptance number has been incorporated to the single level continuous sampling plan CSP-1. The advantage of the proposed plan, designated as the CSP-C plan, is to achieve a reduction in the average fraction inspected at good quality levels. Nomographs for the design of the proposed plan are presented. The expressions of the performance measures for this new plan such as OC, AOQ and AFI are also provided.  相似文献   
249.
Mary K. Fagan 《Infancy》2019,24(3):338-355
Infant development has rarely been informed by the behavior of infants with sensory differences despite increasing recognition that infant behavior itself creates sensory learning opportunities. The purpose of this study of object exploration was to compare the behavior of hearing and deaf infants, with and without cochlear implants, in order to identify the effects of profound sensorineural hearing loss on infant exploration before cochlear implantation, the behavioral effects of access to auditory feedback after cochlear implantation, and the sensory motivation for exploration behaviors performed by hearing infants as well. The results showed that 9‐month‐old deaf infants explored objects as often as hearing infants but they used systematically different approaches and less variation before compared to after cochlear implantation. Potential associations between these early experiences and later learning are discussed in the context of embodied developmental theory, comparative studies, and research with adults. The data call for increased recognition of the active sensorimotor nature of infant learning and future research that investigates differences in sensorimotor experience as potential mechanisms in later learning and sequential memory development.  相似文献   
250.
More than 100 pieces of anti-lesbian, gay, bisexual, transgender (LGBT) legislation are active in 2018. In this current political climate of “conscience clause” legislation, counselor educators and supervisors are poised to adopt more holistic practices in assessing and evaluating student and supervisee readiness to work with LGBT queer (Q) clients. The purpose of this article is to present a dispositional framework for assessment and evaluation and introduce the flexibility, integrity, awareness, stability, compassion, and openness (FIASCO) rubric of professional counseling dispositions. Two court cases, Keeton v. Anderson-Wiley and Ward v. Wilbanks, are used as case examples for applying the FIASCO rubric to situations involving LGBTQ clients.  相似文献   
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