Starker Steuerwettbewerb – starke Reformen? Ein neuer Blick auf Unternehmenssteuerreformen in 15 EU‐Staaten (1998‐2011)

Although many EU‐countries have reduced corporate taxes in the recent years, there is still a substantial variance between the 12 oldest EU‐member states. This contribution revisits this variation and analyses the determinants of corporate tax reforms and their magnitude from a perspective which is new in two respects: First, we combine logistic panel regression and fsQCA analysis allowing for an integration of qualitative assessments of tax reforms in the QCA analysis. This adds to the existing studies on tax reform which almost exclusively rely on regression techniques. Second, we focus on the time period 1998‐2011 where we expect tax competition to be especially intense. The results of our analyses confirm the major impact of tax competition on national corporate tax policies. This relationship dominates the regression analyses as well as the fsQCA. Furthermore, our findings allow nuancing the existing results on the influence of institutional constraints and partisan politics.     

Chemical identification and optimization of the 4-aminophenol colorimetric test for the differentiation between hemp-type and marijuana-type cannabis plant samples

The 4- Aminophenol (4-AP) colorimetric test is a fast, easy-to-use, and cost-effective presumptive assay of cannabis plant material producing different chromophores with THC-rich cannabis (blue color) and with CBD-rich cannabis (pink color). The main drawback of the 4-AP test is a brief observation window where the color rapidly changes to black, limiting the utility of the test. We now report for the first time, the identification of the product chromophores between 4-AP and CBD/THC as well as propose an explanation and a solution for the color degradation of the chromophores. The identification of the chromophores is provided by spectroscopic (UV–Vis), chromatography, and mass spectrometry (TLC and LC-QToF-MS). Oxidation of excess 4-AP (Reagent A) in the presence of NaOH (Reagent B) produces the black color observed for the previously reported 4-AP tests and reported in the literature. The adjustment of reactants concentrations and volumes of 4-AP:THC/CBD to a 1:1 ratio significantly reduces the black oxidation by-product and increases the observation window up to 2 h instead of the previously reported 5–10 min. For the first time, mass spectrometry and chromatography confirmed that the reaction of THC and CBD with 4-AP produced chromophores with m/z (M + H) = 420, consistent with proposed indophenol structures. The TLC method developed confirmed the separation between CBD and THC chromophores. The specificity of the test is also reported, showing false positive results for the presence of THC (blue color) for samples of thyme and oregano. LDA and SIMCA models showed that the optimized 4-AP procedure performs better than the previously reported 4-AP color test.     

The Effects of Soil Texture on the Ability of Human Remains Detection Dogs to Detect Buried Human Remains

Despite technological advances, human remains detection (HRD) dogs still remain one of the best tools for locating clandestine graves. However, soil texture may affect the escape of decomposition gases and therefore the effectiveness of HDR dogs. Six nationally credentialed HRD dogs (three HRD only and three cross‐trained) were evaluated on novel buried human remains in contrasting soils, a clayey and a sandy soil. Search time and accuracy were compared for the clayey soil and sandy soil to assess odor location difficulty. Sandy soil (p < 0.001) yielded significantly faster trained response times, but no significant differences were found in performance accuracy between soil textures or training method. Results indicate soil texture may be significant factor in odor detection difficulty. Prior knowledge of soil texture and moisture may be useful for search management and planning. Appropriate adjustments to search segment sizes, sweep widths and search time allotment depending on soil texture may optimize successful detection.     

Making sense of the case law on Ombudsman schemes

This article analyses the case law on ombudsman schemes in the UK, with the purpose of identifying some of the key trends that underpin this branch of law pre-the first Supreme Court decision in this area, JR55 v Northern Ireland Commissioner for Complaints. While the law on ombudsman schemes remains based on legislation and the various grounds of administrative law available in judicial review, distinct bespoke principles have also been relied upon. These principles are beginning to provide consistent guidance on how the law should be used and interpreted in cases involving an ombudsman scheme. One task of the Supreme Court in JR55 will be to confirm these principles, or rationalize any departure from them.     

Signaling and Counter‐Signaling in the Judicial Hierarchy: An Empirical Analysis of En Banc Review

We leverage the institutional features of American courts to evaluate the importance of whistleblowers in hierarchical oversight. Drawing on a formal theory of signaling in the judicial hierarchy, we examine the role of whistleblowing dissents in triggering en banc review of three‐judge panels by full circuits of the Courts of Appeals. The theory generates predictions about how dissent interacts with judicial preferences to influence circuits' review and reversal decisions, which we test using original and existing data. First, we show that judges who dissent counter to their preferences are more likely to see their dissents lead to review and reversal. Second, we show that dissents are most influential when the likelihood of non‐compliance by a three‐judge panel is highest. Our results underscore the importance of dissent in the judicial hierarchy and illustrate how judicial whistleblowers can help appellate courts target the most important cases for review.     

Is Voting Habit Forming? New Evidence from Experiments and Regression Discontinuities

Field experiments and regression discontinuity designs test whether voting is habit forming by examining whether a random shock to turnout in one election affects participation in subsequent elections. We contribute to this literature by offering a vast amount of new statistical evidence on the long‐term consequences of random and quasi‐random inducements to vote. The behavior of millions of voters confirms the persistence of voter turnout and calls attention to theoretically meaningful nuances in the development and expression of voting habits. We suggest that individuals become habituated to voting in particular types of elections. The degree of persistence appears to vary by electoral context and by the attributes of those who comply with an initial inducement to vote.     

Evolution,uncertainty, and the asymptotic efficiency of policy

Public Choice - Politics, like any social system, involves selection mechanisms. This paper presents a model of politics as an evolutionary process. Our model yields three main results. First, the...     

Trends in involuntary psychiatric hospitalization in Israel 1991-2000

BACKGROUND: Though information about involuntary psychiatric hospitalizations (IPH) is crucial for the planning of Israel's National Mental Health Care Policy, very few studies have been carried out to date on this subject. AIMS: To identify trends in first IPH to all inpatient psychiatric settings in Israel. METHOD: The sample included all admissions of adults (18 years and older) over the ten-year period, 1991-2000, according to the registration of such admissions in the National Psychiatric Case Registry. RESULTS: A 2.4-fold increase was found in first IPH over the decade studied. The typical profile of the involuntarily admitted patient was that of a native-born Jewish male, aged 18-24 or 65 and older, single, with less than 8 years of education, and with a diagnosis of schizophrenia or delusional psychosis. CONCLUSIONS: These findings suggest the need for improving the interfaces between hospital and community services, and for preparing specific guidelines to extend the use of involuntary ambulatory treatment orders. Further study is needed to explore the respective roles of involuntary inpatient and outpatient treatment.