The 10% Flat Tax: Tithing and the Definition of Income

Developing a fair and widely accepted income definition presents one of the greatest challenges to tax reform. To arrive at a definition separate from the federal tax code, we surveyed 1200 Latter‐day Saints about their practice of tithing. Tithing is similar to a flat tax with no deductions, where individuals voluntarily contribute 10% of self‐defined income to the church. The results of our survey indicate that most respondents operate on a cash realization basis, which excludes savings and does not allow any deductions. Respondents' income concepts generally do not coincide with current tax laws or economists' views of comprehensive income.     

Economic integration and labor flows: stage migration in farm labor markets in Mexico and the United States

"This article examines the probable effects of the North American Free Trade Agreement (NAFTA) on migration from Mexico to the United States, disputing the view that expansion of jobs in Mexico could rapidly reduce undocumented migration. To the extent that NAFTA causes Mexican export agriculture to expand, migration to the United States will increase rather than decrease in the short run. Data collected in both California and the Mexican State of Baja California show that indigenous migrants from southern Mexico typically first undertake internal migration, which lowers the costs and risks of U.S. migration. Two features of employment in export agriculture were found to be specially significant in lowering the costs of U.S. migration: first, working in export agriculture exposes migrants to more diverse social networks and information about U.S. migration; second, agro-export employment in northern Mexico provides stable employment, albeit low-wage employment, for some members of the family close to the border (especially women and children) while allowing other members of the family to assume the risks of U.S. migration."     

Who killed change management?

A story is told here of an investigation into change management's apparent death, provoked by the dubious business novel Who Killed Change [Blanchard, K., J. Britt, P. Zigarmi, and J. Hoekstra. 2009. Who Killed Change? Solving the Mystery of Leading People Through Change. London: Harper Collins Publishers]. The story is told over eight chapters inviting you to investigate competing explanations for the death of change management using the structure of the story arc: stasis, trigger, quest, surprise, critical choice, climax, reversal and resolution. An annoying voice (sometimes interior monologue and at other times dialogue) of another reader keen to inform and frame your understanding of the status of change management remains ever present. The case is solved with the story's resolution providing insights into advantages of investigating over literature reviewing, the problematic/masculine nature of murder metaphors, the academic potential of story arcs and the mystery which characterises organizational change.     

What Drives Citizen Participation in Political Gatherings in Modern South Africa? A Quantitative Analysis of Self-Reported Behaviour

Social Indicators Research - Community and public gatherings are an important component of political participation in sub-Saharan Africa. Formal and informal community meetings and rallies are...     

Using a “child's‐eye view” of social success to understand the importance of school readiness at the transition to formal schooling

Recent research into school readiness has highlighted the importance of not only children's cognitive and socio‐emotional skills, but also the degree to which they have family support in the home. The current study examines the association between social success upon school entry and teacher‐ratings of school readiness as assessed by the Brief Early Skills and Support Index (BESSI), controlling for language ability. Importantly, social success was assessed using a “child's‐eye view” with peer‐reported assessments of both social preference and reciprocated friendships. A total of 244 children (131 boys, M_age = 61 months, SD = 4.78 months) in their first year of formal schooling participated. Child school readiness was found to be important for social preference, with the association being more marked for boys versus girls. Family support was the only independent predictor of children's reciprocated friendships. The use of the BESSI, with its broad scope compared to other measures of school readiness, highlights the importance of focusing both on a child's cognitive and socio‐emotional skills at school entry and their family support when exploring the association of school readiness to children's social success at the transition to formal schooling.