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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. 相似文献
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. 相似文献
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Attitudes toward the Equal Rights Amendment were not an importantfactor in the emergence of the "gender gap" in the 1980 presidentialelection. Conclusions to the contrary by news analysts, feministpolitical activists, and political scientists are based on acombination of the power of expectation, faulty analysis, andrandom bias in the most frequently used survey in politicalscience. The data analyzed herein were collected by the New York Timesand CBS News and processed by the New York Times and CBS Newsunder a grant from the Russell Sage Foundation; by Warren E.Miller and the National Election Studies of the Center for PoliticalStudies at the University of Michigan; and by the National OpinionResearch Center of the University of Chicago. The data wereprovided through the Interuniversity Consortium for Politicaland Social Research of the University of Michigan. The New YorkTimes, CBS News, the CPS, NORC, and the ICPSR bear no responsibilityfor the analysis and interpretations presented here. 相似文献
3.
Placing Children on Child Protection Registers: Risk Indicators and Local Authority Differences 总被引:1,自引:0,他引:1
Correspondence to Dr David Gordon, School for Policy Studies, University of Bristol, 8 Woodland Road, Bristol BS8 1TN, UK. Summary Wide variation in rates of children on protection registersin different authorities has led to doubts about the reliabilityof local decision making. A study of 1,752 referrals, for suspectedabuse or neglect in eight English local authorities, found thatindicators of child and family vulnerability were more importantthan local area in explaining selection for initial child protectionconference and placement on registers. There appeared to beagreement on common-sense risk indicators butstronger measurements of risk would enable child protectionprocedures to be better targeted. 相似文献
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Much of the evidence raising doubts about expected utility theory (EUT) comes from experiments involving hypothetical decisions. Most of the rest of the evidence comes from experiments where respondents are asked to make a large number of decisions, knowing that only one of these will provide the basis for payment. Concerns have often been expressed about the "realness" of such data, and their reliability as a basis for criticizing EUT and promoting alternative theories. The present article reviews this debate and reports new experimental results that directly address this issue. 相似文献
5.
LEWIS JANE; BERNSTOCK PENNY; BOVELL VIRGINIA; WOOKEY FIONA 《British Journal of Social Work》1997,27(1):5-24
Correspondence to Professor Jane Lewis, All Souls College, Oxford OX1 4AL Summary The official guidance on the new policy of community care emphasizedcare management as the means of securing needs-led services,together with user empowerment and choice. This paper uses datafrom eighteen months intensive fieldwork in five local authorities,first, to examine the very different interpretations of caremanagement in these authorities; secondly, to examine two majorsources of difficulty in the implementation of care managementsystemsthe simultaneous development of purchaser/providersplits, and the tension between needs and resourcesand,finally, to draw some conclusions about the implications ofcare management for social workers. 相似文献
6.
This article is about how UK‐based transnational corporations source expertise and move highly skilled people among their sites. TNCs rely heavily on their internal labour markets for skills. We examine patterns and trends in the ways that TNCs in two sectors, aerospace and extractives, dynamically orchestrate and deploy their networks of expertise internationally to address the demands of different markets. We chart the types of mobility that exist, identify how and why they are used, and explore some of the institutional, industrial, organizational and technological factors that influence these trends. We show that different types of mobility play distinct roles in organizations. Companies respond to mobility calls from diverse stimuli by linking together mobility options into portfolios of moves that represent negotiated responses to industrial and individual requirements. 相似文献
7.
Jane Gibbons, NISW, 5-7 Tavistock Place, London, WC1H 9SS Summary In an exploratory study, we examined the characteristics ofa sample of families referred to a branch of Home-Start (a voluntaryorganization to help stressed parents of under-fives) and thework of its volunteers. Comparison with families on social workers'case-loads suggested that Home-Start was able to work with awide variety of families, including those with severe difficulties,and that it offered a qualitatively different and complementaryservice to that of the local authority. 相似文献
8.
JANE ELLIOTT 《Gender, Work and Organization》2004,11(5):591-593
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JANE JENSON 《Revue canadienne de sociologie》1993,30(3):337-358
En tant que mouvements sociaux, les mouvements nationalistes font le choix d'un ‘nom’, autour duquel ils créent leur identités collectives. Au Canada ces dernières décennies les mouvements qui revendiquent les droits et les pouvoirs politiques aux noms des Québécois et des peuples autochtones ont recomposé l'univers de discours politique et la structure des possibilités politiques. Cet article maintient que le choix d'un nom a des conséquences importantes. La sélection d'un nom crée les ressources stratégiques. À la suite de ces choix les revendications prennent forme, les alliés et les adversaires se démarquent, et les cheminement des revendications à l'intérieur de l'État suivent. Pour les approches théoriques des mouvements sociaux, l'importance de cette argumentation est la suivante: pour bien saisir la structure des possibilités politiques il faut chercher les acteurs et les noms qu'ils ont choisis pour s'identifier. Nationalist movements are social movements involved in the definition of a collective identity; they make choices about names. In the last few decades in Canada the universe of political discourse and the political opportunity structure have been reorganized in part because of the actions of movements claiming rights and governmental powers in the name of the Québécois and Aboriginal peoples. This paper argues that self-naming by these movements involves four elements: it generates strategic resources; it defines some claims as meaningful and others as less relevant; it locates one community in relationship to allies and opponents; and it has consequences for routing claims through state institutions. The theoretical thrust of this argument for social movement analysis is that the configuration of the political opportunity structure cannot be grasped without first inquiring about who the actors are; choices of names configure the political opportunity structure. In fact, all communities larger than primordial villages of face-to-face contact (and perhaps even these) are imagined. Communities are to be distinguished, not by their falsity/genuineness, but by the style in which they are imagined (Anderson, 1991: 6). 相似文献