The Division of Household Labor in Germany and Israel

We compare the patterns of household division of labor in Germany and Israel—two countries that share key elements of the corporatist welfare regime but differ in their gender regimes—and evaluate several hypotheses using data from the 2002 International Social Survey Program. Although time constraints and relative resources affect the division of household labor and women’s housework in both societies, we find that in Germany the gender order of household labor is more rigid, whereas in Israel the spouses’ linked labor market status exerts distinctive effects. We also find significant relationships between gender ideology and the division of household labor. We discuss the theoretical advantages of approaching the comparative study of gender inequality from the vantage point of family and gender regimes.     

Age at marriage,sex-ratios,and ethnic heterogamy

"This paper focuses on the effects of age at marriage and the sex-ratio on patterns of ethnic homogamy among Israeli women. We hypothesize that later marriages are more likely than early marriages to be heterogamous as the 'marriage market' shifts from school to the work-place. By the same token, when facing severe marriage squeezes women will be forced to out-marry. Employing data from the 1983 census, we model mate selection of women from Afro-Asian and Euro-American origin in various birth-cohorts. The results do not fully support our hypotheses: we find that in and of itself, age at marriage does not enhance ethnic heterogamy."     

Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation,intragroup debt,and leases

The European Commission has been supporting a transition from a system of separate accounting to formula apportionment. After its 2011 draft directive was rejected by the Council, the Commission presented two new draft directives in October 2016, one stipulating rules for a common tax base and another the terms for consolidation and apportionment. The aspired system of unitary taxation is considered more resistant to profit shifting and assumed to reduce compliance costs. However, there are also doubts about the extent, to which such a system will eradicate tax-planning activities of MNEs. Other concerns have arisen about the practical issue of enforcing uniform rules for asset valuation throughout the member states. We use a dynamic model of tax accounting based on neoclassical investment theory and effective tax rates to determine to what extent formula apportionment mitigates the efficiency of typical profit-shifting strategies. We focus on the roles of transfer pricing and intragroup debt financing (through loans and leases) under both separate accounting and formula apportionment. We also take into account a possible leeway for inconsistent valuation. Our results show that instead of eliminating tax planning strategies, the proposed system might simply induce a shift from manipulating reported profits to influencing the apportionment key. Inside the European Union, the CCCTB may be able to render thin capitalisation rules and transfer pricing documentation redundant. However, formula apportionment invites for new forms of tax planning. It is therefore essential to give credit to these new kinds of tax incentives when implementing a system of unitary taxation.     

Training Issues in Family Therapy*

Group versus individual supervision, the family therapy training model, videotape as a training method, and training paraprofessionals in a traditional academic setting are discussed from the authors' experience in conducting a family therapy training program. Editor.     

The Contribution of Internal and External Resources to Emotional Adjustment: A Comparison of At-Risk and Normative Adolescents

The article discusses the differences between normative and at-risk adolescents with regard to the contribution of background variables (gender and age), internal resources (mastery and emotional maturity), and external resources (parental support and peer support) to their emotional adjustment. The results indicate lower levels of mastery, emotional maturity, parental, and peer support among the at-risk adolescents, than the normative adolescents, and the former display more emotional symptoms. The findings also show that gender does not contribute to emotional adjustment in either research group. In the normative group, the age of the adolescent was found to have a small contribution. With regard to internal resources, while both mastery and emotional maturity were found to contribute significantly in the at-risk group, only the emotional maturity of the adolescent was found to contribute in the normative group. Of the external resources, contrary to the research hypotheses, the contribution of peer support was not found to be higher in the normative group. In both groups, and particularly the normative one, parental support contributed to emotional adjustment. The discussion suggests explanations for the research findings and their implications, as well as recommendations for further research.     

Perceived Equity in the Gendered Division of Household Labor

Despite huge imbalances in the division of housework between women and men, previous studies have found perceptions of equity on the part of women to be much more frequent than feelings of injustice. Taking a comparative perspective on the basis of International Social Survey Program (ISSP) 2002 data (N = 8,556), we find that, on the individual level, the explanatory frameworks that have been found to influence the actual inequality of household division of labor (time availability, resource dependence, and gender ideology) contribute to the explanation of perceptions of equity, in that they interact with the inequality of the household division of labor. On the country level, the gender‐wage ratio and the average level of inequality are important predictors.     

The Use of Multiple Family Marathon as a Teaching Device

This paper discusses the rationale and methods for using a multiple family marathon as a teaching device in the context of an intensive group-supervision family therapy training program conducted by the authors. Procedures used in the marathon are described, as well as how the concept stimulates increased focus on issues common to family therapy and broadens the experience of the students. The effects of the marathon on the students' views of their therapy families and of themselves as family therapists are explored.     

Work-family conflict in comparative perspective: The role of social policies

This study focuses on the role of social policies in mitigating work-family incompatibilities in 27 countries. We ask whether work-family conflict is reduced in countries that provide family-friendly policies and flexible employment arrangements, and whether women and men are similarly affected by such policies. The study, based on the ISSP 2002, demonstrates considerable variation among countries in the perceived work-family conflict. In all but two countries, women report higher levels of conflict than men. At the individual level, working hours, the presence of children and work characteristics affect the perception of conflict. At the macro level, childcare availability and to a certain extent maternity leave reduce women's and men's sense of conflict. Additionally, the availability of childcare facilities alleviates the adverse effect of children on work-family balance for mothers while flexible job arrangements intensify this effect.