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.     

Organizational Compatibility and Workplace Drug Testing: Modeling the Adoption of Innovative Social Control Practices

Few researchers have examined organizational variation in the adoption of workplace drug testing, but innovation theory suggests that adoption is more likely when it is compatible with an organization's values, previously introduced ideas, and needs. Using data from the 1997 National Employee Survey, this research models the effects of organizational compatibility, industry, and establishment size on the adoption of drug testing. The data reveal that compatibility, as measured by an organization's rules orientation, presence of an employee assistance program, and mechanization, is associated with the adoption of drug testing. As predicted, the adoption of drug testing varies across industries and by establishment size.     

Trait Expressiveness and Marital Satisfaction: The Role of Idealization Processes

This study examined the processes that underlie the association between trait expressiveness and marital satisfaction. A total of 168 newlywed couples participated in a four‐wave, 13‐year longitudinal study of marriage. Cross‐sectional and longitudinal path analyses suggested that expressiveness promotes satisfaction by leading spouses to engage in affectionate behavior and by leading them to idealize their partner. Expressive people formed idealized images of their partner because they brought out the best in their partner's behavior and because they interpreted their partner's behavior in a favorable light. The study extends previous research by showing that the benefits of trait expressiveness extend into the second decade of marriage and by providing a plausible explanation of the connections between trait expressiveness and marital satisfaction.     

A “brer rabbit” case for reverse mandated benefits

Reverse mandated benefits is a government-mandated policy that requires employees to provide their employers with benefits that workers would not provide otherwise. Of course, only those benefits would be mandated that are worth more to employers than they cost, as determined by political authorities. My case for such a policy argues that it is at least as sensible as policies mandating that employers provide benefits to their employees that would not be provided otherwise.     

A case of suspected child abuse by an adolescent mother: The use of short-term psychotherapy

The incidence of pregnancy during adolescence has escalated dramatically in recent years, with an estimated half a million infants born to teenagers each year in the United States. A disproportionately high amount of child abuse and/or neglect is encountered among adolescent parents, underscoring the need for an effective intervention strategy. Short-term psychotherapy may be beneficial in these cases for forging a therapeutic alliance expeditiously and rigorously challenging the patient's resistance. The case described involves alleged abuse by a 16-year-old mother. An intervention was designed to clarify the allegations surrounding the abusive incident, help the mother confront episodes of loss in her own life and overcome feelings of hopelessness engendered by separation from her infant.     

Values and Vegetarianism: An Exploratory Analysis1

The American diet has changed substantially over the last few decades. These changes provide a test for social theory and have substantial effects on the demand for various food products, thus impacting U.S. agriculture. In this paper a rapidly growing dietary choice—vegetarianism—is explored. Prevalence of various forms of vegetarianism is estimated in a representative sample of a suburban population and factors that influence choice of a vegetarian diet are examined. About 7 percent of the sample report they are vegetarians. The prevalence of vegetarianism is not influenced by age, gender, or education, but individuals holding traditional values are less likely to be vegetarian than others. There also is some evidence mat individuals holding altruistic values are more likely than others to be vegetarians.     

A Process for Incorporating Comparative Risk into Environmental Policymaking in Louisiana

The goal of Louisiana's 1990–1991 comparative risk project, also called the Louisiana Environmental Action Plan (LEAP), was to incorporate risk assessment into state environmental planning and policymaking. Scientists, government officials, and citizens were brought together to estimate the relative risk to human health, natural resources, and quality of life posed by 33 selected environmental issues. The issues were then ranked according to their relative estimated risks. It was hoped that this ranking of "comparative risks" would enable state policymakers to target the most important environmental problems and allocate scarce public resources more rationally and efficiently. As a result of the project, the governor issued an Executive Order forming a permanent Public Advisory Committee to continue this type of comparative risk assessment in Louisiana.     

RURAL POVERTY, URBAN POVERTY, AND PSYCHOLOGICAL WELL-BEING

Data from the National Survey of Families and Households are used to compare the psychological well-being of the rural and urban poor. Overall, the urban poor are higher in perceived health than the rural poor, although no differences are apparent in happiness or depression. Significant interactions are present between rural/urban poverty and sex, race, and family status. The psychological well-being of poor African Americans is higher in rural than urban areas, whereas the well-being of poor whites is higher in urban than rural areas. This trend is especially pronounced for depression among males. In addition, single men without children have especially high depression scores in rural areas, whereas married women without children have especially low depression scores in urban areas. The results are interpreted in terms of the environmental quality of inner-city neighborhoods and attitudes toward poverty in urban and rural communities.