Predictors of behavioural problems in foster children: the key role of impulsivity

Although several variables have been reported to be associated with behavioural problems in foster children, few studies have sought to establish more precisely the extent to which these variables may explain problematic behaviour. The main aim of this study is to determine the extent to which certain variables may predict behavioural problems shown by foster children. Participants included 104 foster children and their respective foster families. Multiple linear regression analysis revealed that the following variables predict behavioural problems in foster children: impulsivity/attention deficit in the child, level of burden in the foster carers, rigid or authoritarian parental discipline, and criticism/rejection by the foster parents. The model explained 46% of the variance in behaviour problems, with the greatest predictive power (29%) corresponding to the variable ‘impulsivity/attention deficit’. The results show that impulsivity/attention deficit is the most powerful predictor of behavioural problems in foster children. This is consistent with the findings of various studies that have reported an association between a lack of inhibitory control and problematic behaviour.     

The importance of taxes in entrepreneurial decisions: an analysis of practicing physicians’ behavior

An irrational strong importance of taxes in an individual’s decision-making behavior is one of the most popular assumptions about the behavioral effects of taxation. However, empirical research about this phenomenon is rare. In a study of German physicians, this paper analyzes whether tax aspects are over weighted in entrepreneurial decision-making. Furthermore, factors that may influence the irrational decision-making behavior of actors are analyzed. As research method, a conjoint analysis is used that permits measurement of the relative importance of tax aspects in decisions. The first result of the study is that the majority of the respondents (practicing physicians) misestimate their own marginal tax rate. The main result of the study is that––in comparison to the neoclassical model of rational maximization of consumption utility––most of the respondents overweight tax aspects. No evidence can be found for any relationship between indicators of a possible tax aversion (e.g., low satisfaction with the tax system) and attention to tax aspects in the decisions analyzed.

个人所得税、减贫效应与居民收入增长的相对益贫性

本文结合国际前沿收入分配测度方法,基于贫困增长曲线（poverty growth curve,PGC）和收入增长相对益贫性（Relative pro-poorness of Growth,RPG）测度指标,应用2013年发布的新一轮中国健康与营养调查（CHNS）微观数据,从居民收入增长的相对益贫性这一新视角分析个人所得税的减贫效应及其对中国城乡居民收入分配的影响,由此阐释个人所得税对居民收入增长相对益贫性的影响机理,并得到更具针对性的个人所得税政策启示。     

The Impact of Age and Health on Vehicle Choices among Elders

We examine older Americans’ choice of vehicle types and the impact of age and health status on this choice. Using the 1998 and 2000 Health and Retirement Study (HRS) and the 2001 HRS Consumption and Activities Mail Survey (CAMS), we estimate a multinomial logit model of older Americans’ choice of vehicle types. We find that both age and health status influence the type of vehicle purchased or leased. Compared to Americans aged 50–59, those aged 70 or older prefer passenger cars to trucks and sport utility vehicles (SUVs). We also find that elders with health problems are more likely to prefer SUVs to passenger cars than those without health problems.

Collective Models of Labor Supply with Nonconvex Budget Sets and Nonparticipation: A Calibration Approach

We suggest a methodology to calibrate a collective model with household-specific bargaining rules and marriage-specific preferences that incorporate leisure externalities. The empirical identification relies on the assumption that some aspects of individual preferences remain the same after marriage, so that estimation on single individuals can be used. The procedure maps the complete Pareto frontier of each household in the dataset and we define alternative measures of a power index. The latter is then regressed on relevant bargaining factors, including a set of variables retracing the potential relative contributions of the spouses to household disposable income. In its capacity to handle complex budget sets and labor force participation decisions of both spouses, this framework allows the comparison of unitary and collective predictions of labor supply reactions and welfare changes entailed by fiscal reforms in a realistic setting (see Michal Myck et al., 2006; Denis Beninger et al., 2006).

所得税会计之中美差异

由于所得税税法的不同和会计理论研究水平的不一致 ,中国与美国的所得税会计在许多方面存在差异。本文通过对中美所得税会计的比较 ,就我国的所得税会计提出了建议。     

中国近代裁撤厘金与当前税费改革比较研究

虽然任何一种税费制度安排都有其客观原因,但若制度方案的选择出现失误,则必然造成弊端丛生,尾大不掉,从而使制度改革陷入困境.厘金制度和农村税费制度因其"不得已"的安排,引发了农民负担加重等不良后果.当前农民税费制度改革要走出"黄宗羲定律"所述的"历史"怪圈,必须进行从政治体制到财政体制全方位的配套改革.     

对彭阳县农村税费改革的调查与思考

作为宁夏回族自治区首批农村税费改革试点县,彭阳县的农村税费改革在切实减轻农民负担、维护社会稳定方面取得了阶段性成果,但也存在一些问题,应及时调整改革思路,不断完善改革方案,在进一步积累经验、深化农村机构改革过程中加以解决。     

贪污罪赃款去向的举证责任--兼论我国法律应该确立被告人举证责任

贪污罪被告人将赃款去向辩解为用于公务,导致司法机关无法处理,其原因在于现行对举证责任的规定有其不合理性.国外多见被告人举证责任的规定,这不但不违反无罪推定原则,反而能更好地实现公正和效率,且具有可行性.我国也应该建立被告人举证责任制度,在某些情况下由被告人对自己的主张承担举证责任.