What the design of an R&;D tax incentive tells about its effectiveness: a simulation of R&;D tax incentives in the European Union

Most industrialized countries apply special tax incentives to boost the R&D expenditures of firms. This study considers the design of such R&D tax incentives as applied in the European Union and simulates its effect on the post-tax R&D expenditures of firms in different industries and different profit/loss-situations by means of the simulation model European Tax Analyzer. Any restrictions and progressive tax incentives are explicitly taken into account. Our results indicate that for designing and measuring public support to R&D it is often not sufficient to focus only on tax rate effects of R&D tax incentives and the design of a tax incentive must be in accordance with the framing tax system in order to be effective. As soon as there are any limitations in place, our results suggest a considerably lower impact of R&D tax incentives on the post-tax R&D expenditures than the commonly used B-Index by the OECD. The results clearly illustrate the beneficial impact of immediate cash refunds for unused tax incentives.     

A Retributive Argument Against Punishment

This paper proposes a retributive argument against punishment, where punishment is understood as going beyond condemnation or censure, and requiring hard treatment. The argument sets out to show that punishment cannot be justified. The argument does not target any particular attempts to justify punishment, retributive or otherwise. Clearly, however, if it succeeds, all such attempts fail. No argument for punishment is immune from the argument against punishment proposed here. The argument does not purport to be an argument only against retributive justifications of punishment, and so leave open the possibility of a sound non-retributive justification of punishment. Punishment cannot be justified, the paper argues, because it cannot be demonstrated that any punishment, no matter how minimal, is not a disproportionate retributive response to criminal wrongdoing. If we are to hold onto proportionality—that is, proportionality as setting a limit to morally permissible punishment—then punishment is morally impermissible. The argument is a retributive argument against punishment insofar as a just retributive response to wrongdoing must be proportionate to the wrongdoing. The argument, that is, is concerned with proportionality as a retributive requirement. The argument against punishment is set out on the basis of a familiar version of the ‘anchoring problem’, according to which it is the problem of determining the most severe punishment to anchor or ground the punishment scale. To meet the possible criticism that we have chosen a version of the anchoring problem particularly favourable to our argument, various alternative statements of the anchoring problem are considered. Considering such statements also provides a more rounded view of the anchoring problem. One such alternative holds that the punishment scale must be anchored not just in the most severe punishment, but in the least severe punishment as well. Other alternatives hold that it is necessary and sufficient to anchor the punishment scale in any two punishments, neither of which needs to be the most or least severe punishment. A further suggestion is that one anchoring point anywhere along the punishment scale is sufficient, because it is possible to ‘project’ from such a point, so as to determine the correlative punishments for all other crimes, and so derive a complete punishment scale. Finally, the suggestion is considered that one can approach the issue of a punishment scale ‘holistically’, denying any distinction between anchoring and derived (or ‘projected’) punishments.     

“Rediscovery”, “Reinvigoration” and “Redefinition” in Perpetuity: Australian Engagement with India 1983–2011

For the past twenty‐five years Australia's bilateral relationship with India has been typified by an ongoing process of “rediscovery”, irrespective of whether Labor or Liberal administrations have steered foreign policy. This article explores the reasons why this might be the case by analysing Australia's foreign policy approaches to India spanning the period 1983 to 2011. It interrogates various Labor and Liberal strategies that have been mobilised to “reinvigorate” the relationship and searches for reasons why they have only been partially successful in strengthening Australia's rapport with India. The authors draw upon discussions with strategic affairs editors of India's major daily newspapers and current affairs journals to gain insights into Indian impressions of Australia from a political and foreign policy perspective.     

Turnout as a Habit

It is conventional to speak of voting as “habitual.” But what does this mean? In psychology, habits are cognitive associations between repeated responses and stable features of the performance context. Thus, “turnout habit” is best measured by an index of repeated behavior and a consistent performance setting. Once habit associations form, the response can be cued even in the absence of supporting beliefs and motivations. Therefore, variables that form part of the standard cognitive-based accounts of turnout should be more weakly related to turnout among those with a strong habit. We draw evidence from a large array of ANES surveys to test these hypotheses and find strong support.     

<Emphasis Type="Italic">Society’s</Emphasis> Books of Note

Society’s Books of Note

Society’s Books of Note March/April 2011     

Gender Differences in the Educational Expectations of Urban,Low-Income African American Youth: The Role of Parents and the School

This study examined how youths’ gender is related to the educational expectations of urban, low-income African American youth, their parents, and their teachers. As predicted, African American boys (ages 9–16) reported lower expectations for future educational attainment than did their female counterparts. Parents and teachers also reported lower expectations for African American boys (ages 6–16) than for girls. These findings held even when controlling for academic achievement. Contrary to predictions, the magnitude of the difference in expectations for males vs. females did not increase as a function of youths’ age. In keeping with our hypotheses, parental expectations fully mediated the relation between youths’ gender and youths’ expectations. Finally, certain school-based factors (i.e., positive teacher expectations and positive youth perceptions of the school environment) appeared to protect youths’ expectations from the deleterious impact of low parental expectations.

Association for Methodology and Documentation in Psychiatry Profiles Predict Later Risk for Criminal Behavior and Violent Crimes in Former Inpatients with Affective Disorder*

Abstract: Few studies have investigated criminal and violent behavior in patients with affective disorders. We reviewed the national crime register for records of criminal offenses committed by 1561 patients with affective disorders and studied the predictive value of certain psychopathological symptoms assessed with the Association for Methodology and Documentation in Psychiatry (AMDP) system concerning future criminal behavior. Sixty‐five (4.2%) patients had been convicted in the 7–12 years after discharge (307 cases). Patients with the AMDP syndrome mania had a significantly higher risk for later criminal behavior. The combination with the hostility syndrome further increased the risk. These findings are in line with previous data indicating a higher risk for later criminal behavior in patients with a manic/bipolar disorder compared to depressive disorder. As previously demonstrated in another sample of schizophrenic patients, the AMDP syndromes mania (and hostility) is associated with a higher risk of later criminal behavior.     

Ossification Degrees of Cranial Sutures Determined with Flat‐Panel Computed Tomography: Narrowing the Age Estimate with Extrema

Abstract: Since Broca’s time (1824–1880), ossification of the neurocranial sutures has been used as a characteristic of age. Current approaches include the visual macroscopic examination of ecto and endocranial sutures. The evaluation of the cross‐section of sutures usually necessitates the destruction of the neurocranium. In a nondestructive alternative approach that was tested within the context of the “Digital Forensic Osteology” project that ran in cooperation with the Virtopsy^®‐Project, it emerged that the resolution of conventional multi‐slice computed tomography data sets was not high enough to image sutures. Thus for the experiments presented here, the eXplore Locus Ultra flat‐panel computed tomography scanner from GE Healthcare was used. Calottes were scanned during autopsy and then immediately returned to the corpse. So far, the skullcaps of 221 individuals have been scanned. The cross‐sections of 14 suture segments could be assessed for seven previously defined stages of ossification. In a converse step, the 14 highest and lowest age estimate values corresponding to the individual stages of suture closure found were estimated for each calotte. The obtained ranges narrowing down the age estimate were evaluated with statistics. A mean value of 43.31 years for the range of narrowed age estimates shows that this method can be a useful aid in estimating age. The results of intra‐ and inter‐observer tests showed good overall agreement between the findings of three observers. This method is suitable for a nondestructive age estimation and can be used for the entire calotte.     

Sex offender residence restriction laws: Parental perceptions and public policy

Despite a steady decline in sex crime over the past twenty years, new laws, such as residence restrictions, targeting such crime have proliferated. Some scholars have argued that public concern about sexual offending against young children has served as a catalyst for the emergence of these laws. Few studies, however, have empirically tested this claim. To address this gap and to contribute to scholarship on public opinion about crime and justice, this research tests a central implication flowing from prior work—namely, the notion that people with children will be more likely to endorse increased restrictions on where sex offenders can live. Analyses of public opinion data from a 2006 poll of Florida residents suggest that parents are indeed significantly more likely to support such restrictions. Implications of the study for research and policy are discussed.