Are Tax Havens Good Neighbours? FDI Spillovers and Developing Countries

Abstract

This paper investigates the impact of tax havens on non-tax haven countries in terms of foreign direct investment (FDI). We analyze the importance of agglomeration effects by including FDI inflow levels in tax havens and capture geographic spillovers by measuring proximity to the nearest tax haven. Our analysis yields several interesting findings. First, using panel data for 142 countries, we find evidence of positive spillovers from tax havens to nearby developing countries, but not to nearby developed countries. Second, restricting our panel to developing countries, we find the positive effect of tax haven FDI on developing countries to be robust. Third, we find that geographic distance matters for financial flows: developing countries which are the closest to a nearby tax haven benefit the most in terms of FDI inflows. This result is robust to accounting for spatial interdependence of FDI.     

以积极姿态迎接新《未成年人保护法》的实施

2006年12月29日，十届全国人大常委会第二十五次会议以154票赞成、2票弃权，表决通过的新《未成年人保护法》将于今年6月1日起正式施行。与原先的《未成年人保护法》比较，修订后的新法律有许多创新和亮点，不仅明确了“未成年人享有生存权、发展权、受保护权、参与权等权利，国家根据未成年人身心发展特点给予特殊、优先保护，保障未成年人的合法权益不受侵犯”等重要内容，还就涉及未成年人身心健康发展的许多方面作了明确和具体规定，例如：禁止向未成年人出售烟酒；不得在未成年人集中活动的室内饮酒、吸烟；老师辱骂学生要受到惩处；学校不得延长未成年学生在校学习时间；     

Editor's note

This study applies Elisabeth Noelle‐Neumann's spiral of silence theory to the controversial issue of whether children with AIDS should be allowed to attend public school. The study tests the theory's hypotheses in light of two content analyses of the media's treatment of the issue. The findings offer tentative and qualified support for Noelle‐Neumann's theoretical propositions about the relationship between individuals' perceptions of the issue and the media's tenor of the issue; particularly that of television. The findings suggest the need to address the role of other agents of influence, including reference groups, and to use time‐based data to unravel the causal order of the relationships.     

Factors that Influence Mental Health Stigma Among 8th Grade Adolescents

Unmet mental health need is a significant problem for adolescents. Although stigma is identified as a major barrier to the use of mental health services among youth, there is limited research on this topic. In-depth interviews (n=57) among a sample of 8th grade students in a suburban, mid-Atlantic community portray adolescent mental health attitudes and how these views are shaped. Satisfactory personal experiences with mental health services as well as accurate mental health knowledge contribute to positive mental health attitudes among teens. The anticipation of negative responses towards mental health care-seeking from family members, peers, and school staff are key factors in teens’ comfort and willingness to address mental health concerns. The research provides critical information on the factors that contribute to the development of stigma and emphasizes the need to address stigma in youth mental health education, programs, and treatment plans. Authors are affiliated with the Johns Hopkins Bloomberg School of Public Health, Department of Population and Family Health Sciences. Dr. Chandra has a background in adolescent health, and is particularly interested in improving the accessibility and appropriateness of youth mental health services and involving young people in the translation of research into practice. Dr. Minkovitz is interested in improving preventive service delivery, enhancing quality of care, and understanding maternal factors that influence children’s receipt of health care     

Civil Service Reform as National Security: The Homeland Security Act of 2002

The events of 9/11 have influenced policy making in public administration. The Homeland Security Act of 2002, which created the Department of Homeland Security, contained language that empowered the secretary of homeland security and the director of the Office of Personnel Management to establish a personnel management system outside the normal provisions of the federal civil service. Why did civil service reform succeed as part of this legislation when previous attempts at large‐scale reform had failed? A case analysis of the enactment of civil service reform in the Homeland Security Act points to theories of policy emergence and certain models of presidential and congressional policy making. In this case, civil service reform became associated with national security instead of management reform. An assessment of the rhetorical arguments used to frame this policy image offers a powerful explanation for the adoption of the personnel management reforms in the Homeland Security Act. This case has implications for understanding how policy makers might approach future management reform agendas.     

Validation of a 16-locus fluorescent multiplex system

STR multiplexes have been indispensable for the efficient genotyping of forensic samples. The PowerPlex 16 System contains the coreCODIS loci, D3S1358, D5S818, D7S820, D8S1179, D13S317, D16S539, D18S51, D21S11, CSF1PO, FGA, THOI, TPOX, vWA, the sex determinant locus, amelogenin, and two pentanucleotide STR loci, Penta D and Penta E. This multiplex satisfies the locus requirements for most national databases and is the most efficient currently available system due to its single PCR amplification. To provide the groundwork for judicial acceptance, including the publication of primer sequences, and to evaluate laboratory-to-laboratory variation, a developmental validation for casework on this commercially available system was performed in 24 laboratories and produced the following conclusions. Amplification was reliable on a variety of thermal cyclers and product could be analyzed on either an ABI PRISM 310 Genetic Analyzer or an ABI PRISM 377 DNA Sequencer. Genotyping using single source samples was consistent between 0.25 and 2 ng of input DNA template with a few laboratories obtaining complete genotypes at 0.0625 ng. However, heterozygote allele imbalance (<60% peak height balance) caused by stochastic effects was observed at a rate of 13% with 0.125 ng DNA and 22% at 0.0625 ng DNA. Mixture analyses were done using a total of 1 ng of DNA template. Most alleles were detected in mixtures of 4 to 1 and some minor alleles were detected in mixtures of 19 to 1. Optimum amplification cycle number was dependent on the sensitivity of the detection instrument used and could also be adjusted to accommodate larger amounts of DNA on solid supports such as FTA paper. Reaction conditions including volume, annealing temperature, and concentrations of primer, AmpliTaq Gold, and magnesium were shown to be optimal yet robust enough to withstand moderate variations without affecting genotype analysis. Environmental, matrix and standard source analyses revealed an ability to obtain complete genotypes in all sample types except those exposed to 80 degrees C for 12-48 days. Finally, comparison of genotype results from the PowerPlex 16 System with other commercially available systems on non-probative reference and forensic samples showed consistent results.