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.     

Profile of Some Patients Who Prematurely Terminate Analysis

This paper is concerned with cases in which patients who have been well established in treatment decide to end it prematurely. In examining the issue among my patients who left against my advice, I isolated in some of them a number of common traits, of which the existence of a long-standing idealizing transference was central. Four of these cases are presented, including two in which the resistance was successfully penetrated and two in which it was not and the patient left treatment. The definition of premature termination is seen in the context of that of a complete analysis.     

Block external bootstrap in partially linear models with nonstationary strong mixing error terms

The authors extend the block external bootstrap to partially linear regression models with strongly mixing, nonstationary error terms. In addition to providing an approximate distribution for the semiparametric least square estimator of the parametric component, they propose a consistent estimator of the co‐variance matrix of this estimator.     

伊拉克战争后的中东战略格局

美国发动的伊拉克战争是美国试图建立美国控制下的单极世界的第一场战争．美国在取得战争的胜利后，将在中东建立美国主导下的中东格局，并加紧实施其全球战略．中东政治力量在战后纷纷重组，尤以伊朗的海湾安全战略和以色列的中东超级大国地位确立最为典型。美国主导下的中东虽不会发生大的战争，但中东依旧是动荡之源，未来走势充满变数．     

Race and gender as bases of class fractions and their effects on earnings

Maints auteurs ont affirmé que la race et le sexe repreésentent des bases de fractions de classe en ce sens que leur construction sociale permet à des segments d'une classe de se constituer à partir de caractéristiques liées à la race et au sexe. Cependant, les études ernpiriques antérieures tendent à considérer seulernent la race et le sexe comme des facteurs de fractionnernent au sein de la classe ouvrière seulement. À l'aide des données du recensement de 1986, cette communication analyse lea effets interactifs de la race et du sexe sur le revenu considéré comme facteur de fractionnement des classes. Les recherches de l'auteur indiquent que les effets produits par le groupement par race et par sexe sont inégaux en ce qui trait au revenu, les hommes gagnant davantage que les femmes tout en étant davantage ‘fractionnés’ par le revenu que les femmes. Lorsqu'on fait abstraction des différences de revenu entre classes, la race et le sexe demeurent des facteurs explicatifs importants du niveau de revenu, bien que leurs effets soient plus marqués chez les cadres, les professionnels et les ouvriers. L'écart entre les sexes est plus prononcé, mais la race demeure importante comme facteur de fractionnement au niveau des revenus des homrnes, měme après correction pour tenir cornpte d'autres variables. L'auteur affirme que l'assimilation des relations de sexe et de race aux relations entre classes est insatisfaisante et qu'il existe de sérieuses considérations théoriques pour considérer que les causes des inégalités entre les sexes et les races se trouvent non seulement à l'intérieur du domaine de la production, mais également à l'extérieur de celui-ci. The literature has argued that race and gender are bases of class fractions in that their social construction enables segments of a class to be constituted on racialized and gender-linked characteristics. However, previous empirical works tend to consider race or gender as fractionalizing the working class only. Using the 1986 Census data, this paper analyses the interactive effects of race and gender on earnings as grounds of fractionalizing classes. The findings indicate that race and gender groupings produce unequal effects on earnings: males have an income advantage over females, but race fractionalizes the earnings of men to a greater extent than for women. When inter-class differences in earnings are removed, race and gender remain important in explaining earnings, although their effects are stronger among the managerial, the professsional, and the working class. The gender gap is more pronounced, but race remains important in fractionalizing the earnings of men even after controlling for other variables. The paper argues that it is insufficient to subsume gender and race relations under class relations, and that there are compelling theoretical grounds to consider gender and race inequality as having roots both within and outside the sphere of production.     

Forced to work and liberated from work

The work-welfare nexus is essential in all social policy regimes. The question is in what situations individuals should be entitled to social welfare benefits and in which situations they should be obliged to work. Social welfare law and administrative practices define mechanisms that separate the deserving poor from people able to work. This article analyses the functions and character of these "separation mechanisms" in Sweden during three periods in history: a) in rural society in the late 19th century; b) in industrial society during the successful years of the Swedish model from World War II until the late 1970s; and c) the present, including the period of welfare retrenchment and reconsideration since the early 1980s. The conclusion is that Swedish social policy has always been strongly work-oriented, but the specific form and content of the work ethic has varied under the influence of different ideologies and handled in different social policy institutions. Under specific conditions the work line has been either generous or restrictive and it has been based on structural attempts to improve the opportunities to work as well as on attempts to strongly pressure the individual to work. The work line of today is seen as an interesting attempt to combine an effort to create good work through improved work conditions and an effort to reinforce elements of work enforcement in the social insurance system.     

Why Did House Members Vote for H.R. 4437?1

This article examines why members of the U.S. House of Representatives voted for H.R. 4437, the controversial 2005 bill to construct a 700‐mile immigration barrier along the U.S.‐Mexican border and to criminalize illegal presence and aid to undocumented immigrants. Logit analysis suggests that being a first‐term House member or a Republican and representing a district that was in the South or the West or heavily blue‐collar substantially boosted the odds of supporting H.R. 4437. If a member's district was disproportionately Asian, Latino, or, especially, African American, he or she was instead more likely to oppose the measure.     

Empowering part-time nurses in the treatment of depressed inpatients.

1. With the consistent number of part-time nurses in the workforce, hospitals would benefit by more actively integrating them into professional nursing practice. 2. Empowering part-time nurses by affording them the opportunity to provide primary care has the potential to effectively use part-time personnel, decrease the workload for full-time staff, offer more flexibility in scheduling, and result in savings for hospitals in terms of nursing recruitment and retention. 3. This program has successfully developed and implemented a model of primary nursing that places three part-time nurses on a team capable of handling two to three primary patients. The success of this model has been attributed to excellent communication, trust in one another's professional skills, and nursing expertise.     

Liability in child welfare

Child welfare workers and agencies are vulnerable to lawsuits. Recent court rulings have more clearly defined the liability of workers. The distinguishing variable is custody. Children injured while in the custody of the state are entitled to sue for damages. Children injured by their parent, even if under the supervision of a child welfare agency, are not entitled to claim a violation of their 14th Amendment rights. These cases are reviewed and strategies designed to minimize vulnerability are offered.