Is There a “Singles Tax”? The Relative Income Tax Treatment of Single Households

The existence of a "marriage tax," in which many married couples pay more taxes when married than their combined taxes as single individuals, is well known. However, largely lost in the attention devoted to married taxpayers is the treatment of single taxpayers. This article examines the relative tax treatment of single and married taxpayers. Various types of representative taxpayers are constructed, and the difference in income taxes paid by single taxpayers and married taxpayers is calculated. These calculations show that there is a "singles tax"; that is, a single individual typically pays a greater income tax liability than a married couple with identical income, especially when the main transfer programs are considered.     

Bicommunalism and Canadian Constitutional Reform

The concept of bicommunalism may be invoked in order to clarifyissues relating to Quebec's place in Canada. Since 1960 theQuebec government has put forward constitutional and fiscaldemands that have implied a view of Canada as a bicommunal polityof "two majorities" (Francophone Quebec and Anglophone Canada)in contrast to a bicommunalism of majority and minority (Englishand French Canadians). Many Canadians, however, view their countryas pluralistic and multicultural rather than bicommunal. Thesediffering perceptions help explain recent constitutional controversies—notably,Quebec's rejection of the Constitution Act, 1982. In 1987 thefirst ministers (the prime minister and provincial premiers)reached a unanimous constitutional agreement, the Meech LakeAccord. The accord goes a certain distance toward meeting thetraditional constitutional demands of Quebec, but its underlyingprinciples are not bicommunalist. Perhaps the accord marks theend of bicommunalism in Canada. One cannot be sure of this,however, because (among other reasons) the accord may neverobtain the legislative support needed to bring it into force.     

Child abuse by baby-sitters: An ecological-interactional interpretation

This study explored the social contexts in which physical abuse by baby-sitters occurred. This was accomplished through a content analysis of 98 founded case records of physical abuse committed by baby-sitters. In 70% of the case records there was evidence that sitters had a conflict with the victim prior to the abusive act. Children fighting with other children was the most common type of disturbance, followed by conflicts surrounding toilet training, children's continuous crying, disobedience, and rudeness. There was evidence that parents' explicit or implicit approval of baby-sitters' violence contributed to the child abuse in approximately one-quarter of the cases.This research was supported by a grant from the Harry Frank Guggenheim Foundation.     

The financial implications of merging proactive CCTV monitoring and directed police patrol: a cost–benefit analysis

Objectives

This study presents a cost–benefit analysis of an intervention pairing proactive CCTV monitoring with directed police patrol in Newark, NJ. A recent randomized control trial found that the strategy generated significant crime reductions in treatment areas relative to control areas. The current study focuses on the financial implications of the experimental strategy through a cost–benefit analysis.

Methods

The study begins by measuring the costs and benefits associated with the experimental strategy, the findings of which can inform agencies with existing CCTV infrastructure. Follow-up analyses measure the costs and benefits of the intervention for agencies absent existing CCTV infrastructure, meaning a CCTV system would have to be funded in addition to the intervention outputs. Alongside overall benefits, this study presents the tangible cost savings afforded to the Criminal Justice system as well as to each of the separate criminal justice (CJ) system components: Policing, Courts, and Corrections.

Results

We found the experimental strategy to be highly cost effective for agencies with existing CCTV infrastructure. However, when the cost of the CCTV system is considered, the strategy is largely cost prohibitive. While the cumulative societal and criminal justice findings suggest some evidence of a modest cost savings, the strategy is highly cost prohibitive for each of the individual CJ system components when CCTV system costs are included.

Conclusions

Results suggest that the experimental strategy is a worthwhile investment for agencies with existing CCTV infrastructure. Agencies absent CCTV may want to consider whether funds would be better allocated towards alternate strategies.

     

Canada: The Supreme Court Sets Rules for the Secession of Quebec

The Supreme Court of Canada ruled in 1998 that neither the Canadianconstitution nor international law allows Quebec to secede fromCanada unilaterally. Secession would require amending the constitution.However, if a clear majority of Quebecers unambiguously optsfor secession, the federal government and the other provinceswould have a constitutional duty to negotiate. This is an obligationthat the court declared to be implicit in four principles that"inform and sustain the constitutional text"—federalism,democracy, constitutionalism and the rule of law, and respectfor minorities. The same set of principles would govern thenegotiations themselves. Accordingly, Quebec could not dictatethe terms of secession, and one cannot assume that agreementwould be reached. If negotiations fail, and Quebec declaresindependence unilaterally, the international community wouldhave to decide whether Quebec's action was legitimate.     

Predictors of Attrition in a Treatment Program for Battering Men

This study examines factors associated with the high attrition rate in treatment programs for men who batter. In accord with past research, we expected demographic variables of age, race, employment status, relationship status, and socioeconomic status to predict attrition. We also hypothesized that attitudinal and personality variables, as well as contextual/program variables, might account for attrition more parsimoniously. Specifically, we hypothesized that attrition would be predicted by frequency and severity of violence, denial of a problem with violence, rigidity of thinking, low levels of self-disclosure, and higher anxiety and constriction in social situations. In addition, we predicted attrition would relate to dependency, maladaptive personality styles, and expectations regarding group counseling (e.g., whether treatment is perceived as aversive). Finally, we proposed that attrition would relate to whether batterer participation in treatment was self-motivated or the result of external pressures. Participants were 61 men enrolled in a batterer treatment program in a mid-sized city. Analyses of variance and discriminant analyses indicated that program attrition was unrelated to demographic, attitudinal, or personality variables. Only the contextual/program variables of mileage traveled to attend and external monitoring of attendance significantly differentiated treatment rejecters, drop-outs, and treatment continuers. Findings are discussed with regard to intrinsic and extrinsic motivational factors. Future directions for exploration are discussed.     

Women on the Sidelines: Women's Representation on Committees in Latin American Legislatures

This article explores how new groups can be marginalized after they gain representation in the legislature. We use data from six Latin American legislatures to examine the effect of institutional and political factors on how traditionally dominant male political leaders distribute scarce political resources—committee assignments—to female newcomers. In general, we find that women tend to be isolated on women's issues and social issues committees and kept off of power and economics/foreign affairs committees as the percentage of legislators who are women increases, when party leaders or chamber presidents control committee assignments, and when the structure of the committee system provides a specific committee to deal with women's issues. Thus, to achieve full incorporation into the legislative arena, newcomers must do more than just win seats. They must change the institutions that allow the traditionally dominant group to hoard scarce political resources .