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.     

The availability of personal and external coping resources: Thier impact on job stress and employee attitudes during organizational restructuring

This study examines the relationships among personal coping resources, social support, external coping resources, job stressors and job strains in a sample of 110 American Telephone and Telegraph employees undergoing a major organizational restructuring. The study expanded on a model suggested by Ashford (1988) by defining another category of coping resources that employees may draw upon to deal with the stressors and strains which occur during major organizational changes. External coping resources were defined as those which provided employees with a sense of 'vicarious control' in stressful situations. Results indicated that personal coping resources, social support and external coping resources had a direct effect upon job stressor and strain levels. No 'buffering' effect of these coplng resources was found. Hierarchical regression analyses indicated that external coping resources added to the prediction of job stressors and strains even when pertonal coping resources and social support were entered first into the prediction questions.     

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.     

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.