Attitudes towards inheritance taxation – results from a survey experiment

Inheritance taxation divides public opinion and is among the most unpopular taxes in many countries, although only a minority of people have to pay it. Using a survey experiment with vignettes on a sample of German citizens (N = 479), we examine attitudes towards inheritance taxation. Our results reveal several relevant dimensions for a proposed fair inheritance tax rate (PITR): The PITR decreases with a close relationship between testator and heir and when the asset is a family-occupied house or family enterprise compared with a “lump sum”. It increases with the value of bequest and income of the heir representing equity considerations. Respondents advocate higher tax rates to reduce fiscal budget deficits. Respondents with a strong family orientation propose a low inheritance tax rate.     

Making Shared Print Management Happen: A Project of Five Canadian Academic Libraries

ABSTRACT

Five academic libraries in Ontario (Canada) are collaborating in a shared last print copy repository project. The project, called Keep@Downsview, aims to consolidate and rationalize low-use print materials held by the partner libraries and ensure long-term preservation of these important scholarly materials in Ontario while still providing access via document delivery and ILL. In doing so, each of the partner institutions demonstrates its commitment to the stewardship of print collections for future generations while repurposing valuable space on campus. This article describes the background, rationale, challenges, and lessons learned for this unique Canadian project--which leveraged funding from the province of Ontario and the University of Toronto's high-density preservation facility at Downsview--and the commitment of all partners to preserve the scholarly record in Ontario.     

Does it Take a Village? Migration among Rural South African Youth

In a rural African context, the saying, “it takes a village to raise a child,” suggests that community characteristics are substantially important in children’s lives as they transit to adulthood. Are these contextual factors also related to youth migration? Demographers are uncertain about how community characteristics improve our understanding of an individual’s propensity to migrate, beyond individual and household factors. In many low- and middle-income country settings, youth become migrants for the first time in their lives to provide access to resources that their families need. We employ discrete-time event history models from 2003 to 2011 Agincourt Health and socio-Demographic Surveillance System in rural South Africa to test whether markers of development in a village are associated with the likelihood of youth and young adults migrating, distinguishing between becoming temporary and permanent migrants during this critical life cycle phase. We find that village characteristics indeed differentially predict migration, but not nearly as substantially as might be expected.     

Becoming a Good Welfare Manager: Paternalistic Oppressive Othering and Neoliberal Boundary Maintenance

Using data from telephone interviews with 69 county welfare-to-work program managers in Ohio, we examine how individuals rely on paternalism and neoliberal ideology to construct themselves as “good workers” through two processes of identity work: oppressive othering and boundary maintenance. Program managers construct themselves as good workers through a process we call “paternalistic oppressive othering” in which managers draw on the dominant oppressive ideology of paternalism to present themselves as helpful. We also find managers draw on neoliberal ideology to legitimate the program and their work through a process we call “neoliberal boundary maintenance.”     

Ritualizing the Routine: Collective Identity Affirmation

Groups use rituals to create and preserve collective identities. Separation of sacred practices from customary activities has long been considered a key property of ritual. However, customary activities form the basis of some ritual celebrations. We explain how a different process of identity creation results: identity affirmation. We find that groups affirm their customary practices on ritual occasions when they intend to celebrate practices already associated with the sacred, and we explain the structure of such rituals using a case study of a university centennial celebration. We argue that attention to variation in ritual casts light on the values and collective identity of groups.     

Can Health Care Reform End Stigma Toward Mental Illness?

This article addresses the destigmatization of mental health through health care reform by incorporating antistigma efforts—a destaining of mental illness—through prevention and early intervention in community-based programs that would be mandated and funded through the auspices of Patient Protection and the Affordable Care Act (ACA). Mental health care policies under the ACA and the Mental Health Parity Act are briefly described, following a definition of mental health stigma and its impacts. Recommendations for statutory mandates in stigma reduction at the community and federal levels and guidelines for mental health/behavioral health providers form the article’s conclusion.     

Conflicts in the habitus: the emotional work of becoming modern

This article argues that Bourdieu's concept of habitus, and, in particular, the way habitus is transmitted intergenerationally, can be enhanced by considering conflictual conscious and unconscious processes that emerge in relationships. We suggest that Christopher Bollas's discussions of the ‘unthought known’ and of ‘transformational objects’ add relational depth to the concept of habitus and thus contribute to developing a more psycho‐social understanding of the relation between agency and change. Drawing on in‐depth interviews with a socially mobile chain of a middle‐class grandmother, mother and daughter in a period of rapid change, we describe how conflicts in the habitus are produced relationally and can either impede or motivate desires for change. Relational and object relational psychoanalytic theories offer a way to move beyond what we consider a problem in Bourdieu's theory of habitus that derives from his assumption of a subject who either consciously opts for change in habitus when faced with new social demands or non‐consciously and unconflictually reproduces habitus.