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.     

Progress and cumulation in the human sciences after the fall

What do we mean by progress and cumulation in the social and human sciences? Recent thinking in the philosophy and history of science has led to an abandonment of some versions of logical positivism and of verificationism that had a strong deductive and theory testing orientation. What is to replace them is less clear. This paper argues that progress and cumulation can be seen as a process of evaluation and retention within an epistemic community. Scholarly disciplines differ in their social structure and in their epistemic and normative commitments. Since sociology is a fragmented discipline, progress and cumulation differ within its multiple subdisciplines, which to varying extents represent epistemic communities. Brief sketches of progress (advance) and cumulation in several subdisciplines are offered.     

Clinical Writing of a Therapy in Progress: Ethical Questions and Therapeutic Challenges

Clinical implications and ethical dilemmas of the use of confidential case material in clinical writing are examined, including a review of the discourse among professionals who publish clinical work. This literature is applied to a clinical illustration of psychotherapy with a client who gave consent for publication and read the clinical write-up of her case material. It is suggested that clinical writing may increase client “self-reflection” if there is a “secure base” of attachment between therapist/author and the client. The impact on the client’s treatment process is examined, in addition to a discussion of ethical questions and professional recommendations. ²Dr. Susanne Bennett is an Assistant Professor, National School of Social Service of the Catholic University of America. Dr. Bennett is also a psychotherapist in private practice in Falls Church, VA.     

Changing Gender: The Discursive Construction of Equal Opportunities

This article provides a discursive perspective on the dilemmas of sameness and difference feminisms and their consequences for change projects. It explores how equal opportunity officers dealing with gender issues and introducing equality legislation in practice construct the meaning of equal opportunities. The analysis of the interpretative repertoires and ideological dilemmas drawn upon in ten interviews shows the highly context‐specific use of four different repertoires constructing gender equality: the sameness, difference, bandwidth and deconstructive repertoire. Interpreting the shifts between repertoires from the perspective of the ideological dilemma, new avenues for change are explored. The article concludes that the simultaneous use of all possible theoretical perspectives might be a worthwhile objective.     

When the Export of Social Problems Is No Longer Possible: Immigration Policies and Unemployment in Switzerland

Throughout the twentieth century, Switzerland has been one of the OECD countries with the highest proportion of immigrants in its population. The aim of this article is to show how institutional factors have shaped the opportunities for change in immigration and immigrant‐employment‐related policies there in the 1990s. Whereas unemployment had remained low in the 1970s and 1980s, there was a marked increase at the beginning of the 1990s. Existing migration policies were considered a central cause of this increase, since the great majority of foreigners who had come and settled in Switzerland in the periods of economic expansion were low‐skilled, and were now over‐represented among the unemployed. The reforms undertaken in the field of immigration and integration policy to respond to these new problems have been determined by specific institutional factors: direct democracy, a defensive migration regime, the development of immigrant rights and the weak autonomy of the central state. These factors account to a large extent for the limited scope and specific pathways of policy reforms in these two domains.     

Interpersonal dependency of preferences

Standard decision theoretic models disregard the phenomenon of interpersonal dependency of preferences. In this paper it is argued that interpersonal dependency of preferences is a serious challenge for standard utility theory. First we sketch the more philosophical aspects of the problem and then, using a simple, formal model for the two-person case, we show that interpersonal dependency of preferences generally results in indeterminacy of preferences (resp. of subjective utility).     

Any complete preference structure without circuit admits an interval representation

This article proves that all complete preference structures where the strict preference relation (P) has no circuit admit a representation by intervals of the real line; the rule for deciding whether an interval is indifferent or preferred to another is less straightforward than for interval orders: strict preference is indeed compatible with a certain degree of overlapping of intervals, the allowed degree being specified by means of a so-called tolerance function.     

Three pseudo-paradoxes in ‘quantum’ decision theory: Apparent effects of observation on probability and utility

In quantum domains, the measurement (or observation) of one of a pair of complementary variables introduces an unavoidable uncertainty in the value of that variable's complement. Such uncertainties are negligible in Newtonian worlds, where observations can be made without appreciably disturbing the observed system. Hence, one would not expect that an observation of a non-quantum probabilistic outcome could affect a probability distribution over subsequently possible states, in a way that would conflict with classical probability calculations. This paper examines three problems in which observations appear to affect the probabilities and expected utilities of subsequent outcomes, in ways which may appear paradoxical. Deeper analysis of these problems reveals that the anomalies arise, not from paradox, but rather from faulty inferences drawn from the observations themselves. Thus the notion of quantum decision theory is disparaged.     

Network analysis in evaluation: some words of caution

Network analysis, a methodology derived from general systems' theory, can be utilized as a community mental health administrative-evaluation procedure. Evaluation parameters derived from analysis of patient data as they “flow” through a network of agency services, provide measures of systemic functioning. These parameters include “longest paths” and various ratio relationships as evaluation measures of service delivery. The limitations of network analysis are examined by means of conceptual analyses, and phenomena that emerged from research experience. The necessity for both quantitative and qualitative data to ensure a meaningful evaluation of mental health services is explained. Conclusions about the value of the network analysis approach are considered.     

网络时代农产品质量安全事件风险放大机制研究——基于价值累加理论的扎根分析

随着互联网的飞速发展,农产品质量安全事件借助网络媒体持续关联与聚合、发酵与扩散,极大地影响着公众的情感和态度,易引发集体非理性恐慌,网络时代信息扩散和迭代呈现全新特征和趋势,故加强农产品质量安全事件风险放大机制研究具有重要意义。基于斯梅尔塞的价值累加理论,结合“土坑酸菜”事件,利用Python技术获取媒体原始资料,对资料进行扎根编码分析,构建农产品质量安全事件风险放大机制模型。根据编码结果识别出农产品质量安全事件风险放大六大主范畴,包括结构性诱因、结构性紧张、一般化信念、(有效的)组织动员、社会控制、风险放大,将主范畴内容纳入价值累加理论六大因素中,分析表明农产品质量安全事件风险放大是以突发事件为分界点,分为前期蓄势、中期造势、紧急处理三个阶段,前期蓄势和中期造势阶段通过多轮循环相互反馈影响,最终放大农产品质量安全事件风险。在整个风险扩散过程中,网络是农产品质量安全事件风险的“社会放大站”,其加速了信息传播,强化了公众风险感知。本研究运用价值累加理论、基于宏观和微观整合层面,细化探究了网络时代农产品质量安全事件风险放大的完整过程机制,进一步完善了风险放大SARF研究框架,为相关研究做了有益补充。