An Organizational Model of Higher Education Institutions and Faculty Teaching Goals*

The theory of organizations as “open systems” is used to develop hypotheses on the relationship between academic institutions and faculty teaching goals. The effects of three measures of academic organizations–type of control, institutional functions, and institutional affluence–on faculty support for four types of teaching goals are tested with data from a nationally representative sample of 301 academic institutions. Through the use of a path analytic model, it was found that these organizational characteristics directly affect the types of teaching goals faculty members endorse and the level of support for teaching goals in general.     

Do more equal slices shrink the cake? An empirical investigation of tax-transfer reform proposals in Italy

A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that the level as well as the distribution of welfare may change, where the household-specific measures of welfare capture the value of income as well as the value of leisure. A better-designed redistribution and income support system may not only foster equality but also improve the configuration of incentives and by this route contribute in its turn to efficiency. This paper presents an empirical analysis of the welfare effects for married couples of replacing the Italian tax system by three alternative hypothetical reforms: a flat tax, a negative income tax, and a work fare scheme. We employ a microeconometric model of household labour supply that represents partners simultaneous choices, allows for constraints in the choice of hours of work, and is sufficiently flexible to capture a large variety of supply responses. These features appear to be crucial in the evaluation of reform effects. The results suggest that there is scope for improving upon the current system under both the efficiency and the equality criterion. The benefits from the reforms, however, come from unexpected directions since the largest labour supply contribution come from poor and middle class households whereas rich households appear to be much less responsive to changes in the tax rates. The simulation results reveal that a crucial role in shaping the results is played by the relatively higher behavioural responsiveness of married women living in low and average income households.All correspondence to Ugo Colombino. We would like to thank Tom Wennemo for skilful programming assistance, Anne Skoglund for technical assistance and word processing, K.A. Breke and E. Holmøy and an anonymous referee for useful comments. Special thanks to Dino Rizzi (University of Venezia), who provided us with a program written by him for the simulation of the direct and inverse 1993 tax-transfer rules (Rizzi 1996). Part of the paper was written when Aaberge and Strøm were visiting ICER and the Department of Economics in Torino. ICER is gratefully acknowledged for providing financial support and excellent working conditions. Ugo Colombino gratefully acknowledges financial and organisational support from Statistics Norway and the Department of Economics in Oslo, and from the Italian Ministry of University and Scientific Research (MURST research grants 1998 and 2000). Responsible editor: Alessandro Cigno.     

Labor supply responses and welfare effects from replacing current tax rules by a flat tax: Empirical evidence from Italy, Norway and Sweden

This paper employs a microeconometric framework to examine the labor supply responses and the welfare effects from replacing current tax systems in Italy, Norway and Sweden by a flat tax on total income. The flat tax rates are determined so that the tax revenues are equal to the revenues as of 1992. The flat tax rates vary from 23 per cent in Italy, 25 per cent in Norway, to 29 per cent in Sweden. In all three countries the labor supply responses decline sharply with pre-reform disposable income. The results show that the efficiency costs of the current tax systems relative to a flat tax may be rather high in Norway and much lower, but positive, in Italy and Sweden. In all three countries “rich” households – defined by their pre-tax-reform income – tend to benefit (in terms of welfare) more than “poor” households. In Italy and Sweden a majority will lose from a shift to a flat tax, while in Norway a majority is predicted to win. Received: 19 May 1998/Accepted: 02 July 1999     

Special Education Knowledge Seen as a Social Problem

The article is based on a historical study aiming at analysing the historical determinants for the academic content of the special educational discipline-regarding both ideological attitudes against disability and segregation and more concrete initiatives of action-as it appeared when the expert-function of special education was established during the 1920s and 1930s in Sweden. As the determinants I consider the nineteenth, as well as the twentieth cetury's socio-ideological, educational political and educational philosophical discourses. In order to describe the tendencies in contents I have used the first Scandinavian journal in the special educational field (Hjalpskolan). I have in my discussion been inspired by Michel Foucault's analysis of subtle conditions of power, in the forms of regulations and control mechanisms between the societies 'normal' and its marginal groupings. The essence of the study is that these tendencies are socially constructed within the knowledge tradition of the swedish compulsory school system. Despite their variations they can be classified as follows: a moralizing theme, where the various scientifically coloured arguments for and against segregation are discussed. A religious 'merciful' theme; the genuine human loving compassion with 'the societies least fortunate'. Finally, the sociopolitical theme with focus on socio-economical discussion.