CORPORATE TAX INCIDENCE AND INEFFICIENCY WHEN CORPORATE AND NONCORPORATE GOODS ARE CLOSE SUBSTITUTES

An important deficiency in Harberger's [1962] model of corporate income taxation is its inability to consider both corporate and noncorporate production of the same good. Within-industry substitution has potentially major implications for both the excess burden and incidence of the corporate tax.
We analyze this within-industry substitution using a model in which each industry/sector contains corporate and noncorporate firms (with identical production functions) which produce goods that are close substitutes. The scope for considerable within-industry substitution of noncorporate for corporate capital leads to a very much larger excess burden than that in the Harberger model.     

Adoptive parents to children with severe developmental disabilities: A profile

A sample of 16 women and men who accompanied their adopted children with severe developmental disabilities to a medical appointment at Henry Ford Hospital's Multidisciplinary Care Clinic during the one-year period beginning July 1, 1988 are described in the context of their parental role vis-a-vis these children. Results of the study are presented through use of a six-part organizational scheme: demographic and social traits of the parents and their adopted children, the adopted children in family context, life satisfactions of the parents, adoption motives, adoption satisfactions, and humanization of the children.     

Mapping water quality by local scoring

The mean density of bacteria in a water body is commonly monitored using quantal assay. This paper describes the use of local scoring in estimating the spatial distribution of mean density from quantal assay results at a set of point locations. An application to estimating the mean density of fecal conform bacteria in a coastal pond is presented. Model diagnostics based on a parametric bootstrap are also presented.     

Employment growth in high-tech new ventures

We specify and estimate a model of the early employment growth of technology-driven new ventures. Our estimated model is derived from labor demand theory. A data set of 100 German firms is used to conduct this analysis. The study’s findings support the relevance of the theory as applied to these nascent firms. Employment growth is significantly enhanced in ventures exhibiting high profits, experienced founders, formal information processes, and outsourced product distribution. Our findings also confirm aspects of Penrose’s theory of firm growth suggesting that transactions costs associated with larger founder teams may inhibit employment growth.     

Psychosocial adaption to pregnancy in prison.

1. Childbearing for incarcerated women is complicated by characteristics of special needs associated with psychosocial adaptation to increased stress, a restrictive physical environment, alteration of social support systems, and the displacement of the maternal role functions after birth. 2. Psychiatric nurses are in a unique position to affect the health care provided for pregnant inmates by virtue of their knowledge and expertise in assessing and treating problems in psychosocial adaptation. 3. Assessment of pregnant inmates is based on identification of the presence and magnitude of dimensions of stress, environmental restrictiveness, social support systems, and maternal role displacement.     

The role of family help in the housing decisions of young people

Recent debates about flows of help within the family have indicated considerable diversity according to the type of help (money, services), and ages and gender of those involved, and have shown that values are only a partial guide to the scale of such flows. This paper focuses on a particular occasion for help, young people's housing, and a particular region, South-East England, where one would expect family financial help to be high given the capacity to help of older generations (due to higher average incomes and wealth) and the affordability problems faced by young people. It is shown that contrary to hypothesis only 12% of a sample of young people had received financial help for housing purposes since they had left home, less than found in previous studies with different samples. The amounts involved were less than young people believed their parents could afford. The role of inheritance was also found to be minor. The results from the different studies are explained as due to changes in the housing market, changing values regarding financial help and differences among the samples. Intensive re-interviews with three households from very different backgrounds are used to show the different ways in which family help operates.