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.     

Verbal and nonverbal communication of warmth to children,foreigners, and retarded adults

The verbal and nonverbal communication of warmth was examined in a study in which undergraduate women taught a block design task to a listener who was either a six-year-old child, a retarded adult, a peer who spoke English as a second language (foreigner), or a peer who was a native speaker of English. The degree of warmth conveyed by the speakers differed only minimally across different categories of listeners. However, these communications did vary systematically within each category, in accord with the levels of cognitive and linguistic sophistication of each particular listener. Speakers tended to fine-tune communications by conveying more warmth to the more sophisticated children and foreigners than to the less sophisticated members of these categories. To the more sophisticated retarded persons, however, they conveyed—nonverbally—less warmth than to the less sophisticated retarded persons. The relevance of these findings to the communication of expectancy effects and to the social psychology of stigma is discussed.This paper was written while the first author was visiting at the University of Florida. We thank John Neil Bohannon, Linda Caporael, Margaret Clark, William Cooper, Monica Harris, Harry Levin, and Carol Sigelman for their helpful comments on an earlier draft of this paper. For their help in conducting this research, we thank Ann Ashworth, Pamela Brown, Linda Douglas, Susan Finkelstein, Tamara Harper, Robin Johnson, Susan Kirdendol, Sheila Larkin, Sue Limber, Jose Macaranas, Ashook Nimgade, Maria Papetti, Maurice Perry, Lester Pretlow, Carissa Smith, Laura Taswell, Tina Tedeschi, Charles Valadez, and all of our listener-subjects. We also thank the students, faculty, and administration of Dunmore High School, Dunmore, Pennslyvania, for their participation and cooperation. Support from NSF, NIMH, the National Academy of Education, and a Rackham Faculty Grant was invaluable. Most importantly, we thank Roger Brown and Robert Rosenthal for their wisdom and inspiration.     

International migration: demographic and socioeconomic consequences in the United Kingdom and Europe

"This article evaluates the consequences of international migration since World War II, with particular reference to Great Britain. It emphasizes the substantial differences between the origins and responses to immigration in the United Kingdom and that of the rest of Western Europe." It is found that "people of non-European origin from Commonwealth countries have predominated in postwar immigration to the United Kingdom. That migration neutralized the previously dominant pattern of emigration and increased U.K. population by about 3 million people through immigration and higher fertility, with only slight effects upon the age distribution."     

The design of organizations and the right to act

Recent innovations in the structure of formal organizations suggest possible directions for the design of schools to bring about high achievement. The structure of output-driven in contrast to administratively-driven schools is described, and designs are described which address both the goal of high achievement and the goal of reduced inequality.An earlier version of this paper was presented as the author's Sorokin Lecture at the annual meeting of the Eastern Sociological Society, Boston, March 1993.     

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...