Are Charitable Giving and Religious Attendance Complements or Substitutes? The Role of Measurement Error

Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the welfare benefit of the deduction—complements increase the benefit, while substitutes decrease the benefit. This paper focuses on the effect of the deduction on one behavior in particular: religious attendance. Using data from the Independent Sector Survey of Giving and Volunteering, I estimate a tax price elasticity for religious attendance of ?0.4, which implies that charitable giving and religious attendance are complements. I resolve the difference between my estimate and a recent estimate by W. S. Gruber (2004) that implies charitable giving and religious attendance are substitutes. While Gruber imputes itemization status, an important factor in calculating tax incentives, I use survey‐reported itemization status. This imputation creates a large amount of non‐classical measurement error. I show that the measurement error is responsible for the disparate results: If I also impute itemization status, I obtain similar results as Gruber.     

Liberal Nationalism and Responsible Citizenship in South Korea

This essay explores how South Koreans have creatively acculturated the meaning of citizenship using Confucianism-originated familial affectionate sentiments (ch?ng), while resisting a liberal individualistic conception of citizenship, by investigating contemporary nationalist politics in South Korea. Its central claim is that the ch?ng-induced politico-cultural practice of collective moral responsibility (uri-responsibility), which transcends the binary of individualism and collectivism and of liberalism and nationalism, represents the essence of Korean national citizenship. In other words, this essay attempts to make a Korean case of “liberal nationalism” in its post-Confucian context.     

The future of coastal development in the Yellow Sea Rimlands

With its strategic location in East Asia, the Yellow Sea Rim is becoming an important economic region, where the socialist economies of China and North Korea and the market economies of Japan and South Korea interact and exchange for their mutual benefit. In light of the recent rapprochement among Northeast Asian countries, the article describes the emerging pattern of development in the Yellow Sea Rim. It assesses the potential gains of opening up the region by assuming a complete or partial removal of political barriers. Anticipating the future of cooperative regional development in the Yellow Sea Rimlands, the article discusses regional strategies and key issues involved in cooperation, in particular between China and South Korea.     

A FEMINIST CASE AGAINST NATIONAL FAMILY POLICY: VIEW TO THE FUTURE

This paper examines the goals of current family policy proposals from a feminist perspective. It reveals the fundamental pronatalist values that are inherent in such proposals. It reviews recent research that raises questions regarding the actual impact of Scandinavian family policies (which are often used as a model), in terms of actually achieving the stated objective of enhancing equality between the sexes. It briefly explores the family policy that already exists in the United States, having been judicially enacted by the Supreme Court, and finally, it shows how most current family based policy proposals serve to maintain inequality rather than to promote equality, both in society and the home.
The paper attempts to raise issues that policymakers need to consider in order to establish a long range policy goals that will truly benefit women and their families.