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.     

A magical model to predict individual differences in mood change

We tested a mathematical model of psychological well-being (PWB) with data from a paradigm that included a negative mood induction followed by a positive induction. The propositions from the model encompass the hypothesis that the relative mood prior to either induction has implications for the magnitude of subsequent induction effects, such that relative mood is defined by current mood as a ratio of the prevailing mood that is predicted by the model. The findings confirm the hypothesis that the relative mood at baseline predicts mood change in a nonoverlapping time period, even after control for potentially mediating variables.     

Accuracy of the College Majors Finder for Three Majors

The Self-Directed Search was administered to 68 university seniors who were majoring in Chemistry/Chemical Engineering, Elementary Education, and Office Administration. Their resulting three-letter summary codes were compared with three-letter college major codes obtained from the College Majors Finder. A high degree of agreement between the two sets of codes was found for each of the three majors. Effective methods for matching people to jobs have held the interest and occupied much time for career counselors and vocational theorists since the inception of the trait-factor approach to career counseling. More recently, Holland (1985a) broadened and clarified matching procedures through the development of his typological theory of vocational choice. Just as personality types and occupational environments have been organized using Holland's framework to foster an understanding of occupational choice, Holland's theory can also be used to explain other types of choices, such as choice of a college major.     

Circuits of schooling: A sociological exploration of parental choice of school in social class contexts

Parental choice of school is one of the main platforms of government education policy and is the centre piece of the Parents Charter. But sociological understanding of choice and choice-making is woefully underdeveloped. This paper draws on an ESRC study of market forces in education to explore social class variations in choice of school in one specific locality. The complexity of choice-making is portrayed using data from interviews with parents and it is argued that middle-class parents are taking full advantage of ‘the market’ to sustain or re-assert their class advantages.     

Supervisory powers relating to foundations: A comparative analysis of foundation law

This paper compares legal approaches to foundations in six economically well-developed democracies (USA, England and Wales, Germany, Austria, France and the Netherlands). ‘Foundations’ refers to ‘non-governmental, non-membership, organisations, recognised as a legal category with a purpose in the general interest’. This covers the common field of the common law's charity and the civil law's foundation as a legal person. The countries organise public supervision of foundations in very different ways. Mostly there is governmental involvement or involvement of an independent body in the establishment and governmental supervision of foundations in action. In a few cases, the supervisory power—concerning the foundations' activities, not their establishment—is with judicial authorities. Access to information of foundations (registration) and possible requests for sanctions by interested parties are also rather different. Not all rules are in accordance with the freedom of organisation and some are less desirable. The conclusion is that a balance between the freedom of the foundation (board), the protection of the public order and the protection of the interests of others can be found in a system with systematic supervision at the establishment- and later practice—by governmental or independent authorities or in a system with good registration and incidental supervision by judicial authorities, also at the request of interested parties. Both have their advantages and disadvantages.     

Abuse of children in day care centres: Characteristics and consequences

While day care sexual abuse cases share features in common with sexual abuse in other settings, many characteristics of abuse in day care settings merit special attention. These factors include the young age of the child victims, the involvement of multiple victims and multiple perpetrators, females as perpetrators, use of extreme threats, severity of the abuse, and in some instances ritualistic activities. Research findings support clinical impressions that children are negatively impacted by sexual abuse in day care. Consequences of abuse in day care include anxiety, excessive fearfulness, behavioural disturbances, sexual acting out and sleep disorders. Parents whose children are abused in day care centres also experience psychological distress with symptom profiles consistent with post-traumatic stress disorder. Abuse of children in day care settings warrants a specialized treatment approach. A major goal of treatment is to decrease symptomatology among all family members.     

A Tabu Search Heuristic for the Location of Multi-Type Protection Devices on Electrical Supply Tree Networks

The problem of determining the number of multi-type protection devices and their locations on electrical supply tree networks with subtree dependency is investigated. The aim is to reduce the amount of inconvenience caused to customers that are affected by any given fault on the networks. An appropriate implementation of tabu search is proposed. We exploit a variable neighborhood and a soft aspiration level, and we embed a data structure and reduction tests into the search to speed up the process. Computational tests are performed on randomly generated electrical tree networks varying in size and branch complexity with encouraging results.     

The twenty-percent majority: Pro-union bias in prevailing rate determinations

Each individual wage rate set by Davis-Bacon or by any similar state or local prevailing wage determination petrifies the outcome of competing views of how construction work should be staffed and paid on public works projects. Although presented with great precision (to tenths of a cent for both wages and fringe benefits), the level of wages themselves are of surprisingly little consequence: Those set at union levels soon rise, being automatically updated to new contracts and conditions; the rest fast become obsolete in any rising market, because surveys to update them are rare. But in addition to setting wage levels, determinations also delineate which jobs get to have rates set for them, and perhaps most critically, whether those delineated are identified as union or notunion. Whatever pattern is found may remain in effect for years or even decades, influencing which journeymen and laborers own what job tasks and who may perform what. Also, if a particular job happens to be set as union, it may bring with it dozens or even hundreds of related special job categories, grades of sub-groups, fine distinctions of fringe benefits, and complex divisions of geographic applicability based on local union jurisdictional areas. This study uses determinations recently made in Pennsylvania as an example to examine the mechanics of the wage-setting process. I find that, in addition to the endemic problems one might expect associated with a complex and partly judgmental process, every step of finding and setting prevailing rates includes overwhelming deference on the part of government towards union views and methods. It shows why unions representing less than 20 percent of the private construction work force consistently set the parameters controlling most of public construction. It ends with some suggestions on how better surveys and determinations could be made.     

Childhood parental loss and adult depression

Previous research demonstrates convincingly that childhood parental deaths and parental divorces have implications for adult well-being as defined by levels of depression, educational attainment, early age at marriage, and risk of divorce. What this research has failed to examine are the interconnections among these outcomes. Specifically, are the socioeconomic and marital outcomes of parental loss implicated in the observed higher levels of depression? This analysis takes a first step in answering this question. Using data from a sample of 1,755 married men and women, I estimated regression models which examine the extent to which adult socioeconomic status and current marital quality mediate and/or modify the loss-depression relationship. Parental divorce was strongly related to socioeconomic and marital outcomes. Furthermore, current marital quality contributed importantly to understanding the higher levels of depressed mood observed among persons from divorced homes. Parental death was much more weakly related to socioeconomic and marital outcomes, and these outcomes played little role in explaining its relationship to depression. Finally, all of these relationships were stronger among women than men. These findings support the utility of life-course approaches to understanding adult mental health.