Taxing Higher Incomes: What Makes the High-Income Earners Consent to More Progressive Taxation in Latin America?

When do high-income earners get ‘on board’ with the fiscal contract and accept paying a larger share of the tax burden? Progressive taxes perform particularly poorly in developing countries. We argue that the common opposition of the affluent to more progressive taxation is not merely connected to administrative limitations to coercively enforce compliance, but also to the uncertainty that high-income earners associate with the returns to taxes. Because coercion is not an option, there is a need to convince high-income earners to ‘invest’ in the public system via taxes. Trust in institutions is decisive for the fiscal contract. Expecting that paid contributions will be used in a sensible manner, high-income earners will be more supportive of progressive income taxation. We study tax composition preferences of a cross-section of Latin American countries using public opinion data from LAPOP for 2012. Findings reveal that higher levels of trust in political institutions strongly mitigate the opposition of the affluent towards more progressive taxation.     

Legitimacy in Conflict: Concepts,Practices, Challenges

ABSTRACT

The study of legitimacy in situations of conflict and peacebuilding has increased in recent years. However, current work on the topic adopts many assumptions, definitions, and understandings from classical legitimacy theory, which centers on the relationship between the nation-state and its citizens. In this introduction, we provide a detailed critical overview of current theories of legitimacy and legitimation and demonstrate why they have only limited applicability in conflict and post-conflict contexts, focusing on the three main areas that the articles included in this special issue examine: audiences for legitimacy, sources of legitimacy, and legitimation. In particular, we show how conflict and post-conflict contexts are marked by the fragmentation and personalization of power; the proliferation and fragmentation of legitimacy audiences; and ambiguity surrounding legitimation strategies.     

Mapping giant honey bee nests in Palawan,Philippines through a transdisciplinary approach

This article reports on a study that uses participatory mapping with indigenous Tagbanua honey hunters and gatherers to understand the spatial distribution of giant honey bees in a community forest in Palawan, Philippines. Through the use of global positioning system devices, digital cameras, and a solar home system as an electricity source, local collaborators mapped 31 bee nests from April to June 2015. This study provides a replicable long-term participatory methodology and promotes participatory learning and mutual knowledge creation. By combining applied sustainability research with local stakeholder participation, the article suggests that novel knowledge and solutions can aid sustainable rural development.     

Environmental disobedience and the dialogic dimensions of dissent

In this paper, the potential for applying deliberative disobedience as a legitimation framework for environmental disobedience is unpacked. At present, disobedience on behalf of non-humans is not justified within the liberal theory of disobedience put forward by Rawls. Instead of framing harms to environment as indirect harms to humans, Smith’s framework of deliberative disobedience may be invoked on the premises that disobedients publicize not fundamental rights violations, but systematically distorted communication in the process that enacted the environmental policy or decision. To this end, the paper engages in a critical discussion about the dangers of legitimating environmental disobedience through deliberative disobedience. Indeed, its justification hinges on possessing deliberative or “dialogic” credentials as an alternative mode of address to distorted official channels. But its consequence, that of characterizing environmental disobedience as dialogic, means embracing the increasingly violent, clandestine and coercive acts as dialogue. I argue, this from deliberative premises with precarious implications for the legitimacy and uptake of environmental disobedients.     

Virtopsy: postmortem minimally invasive angiography using cross section techniques--implementation and preliminary results

Postmortem investigation is increasingly supported by Computed Tomography (CT) and Magnetic Resonance Imaging (MRI). This led to the idea to implement a noninvasive or minimally invasive autopsy technique. Therefore, a minimally invasive angiography technique becomes necessary, in order to support the vascular cross section diagnostic. Preliminary experiments investigating different contrast agents for CT and MRI and their postmortem applicability have been performed using an ex-vivo porcine coronary model. MSCT and MRI angiography was performed in the porcine model. Three human corpses were investigated using minimally invasive MSCT angiography. Via the right femoral artery a plastic tube was advanced into the aortic arch. Using a flow adjustable pump the radiopaque contrast agent meglumine-ioxithalamate was injected. Subsequent MSCT scanning provided an excellent anatomic visualization of the human arterial system including intracranial and coronary arteries. Vascular pathologies such as calcification, stenosis and injury were detected. Limitations of the introduced approach are cases of major vessel injury and cases that show an advanced stage of decay.     

Experimental tests for the validation of active numerical human models

The development of numerical human models is a topic of current interdisciplinary research. In the field of automotive safety these models can be applied for the optimization of protection systems. In forensic research human models can be used for the investigation of injury mechanisms and for the prediction and reproduction of injury patterns. However, up to now human models have been validated on the basis of PMHS tests without considering the effects of muscle activity. This paper shows two experimental volunteer test set-ups for the generation of experimental validation data. In a pendulum set-up the influence of muscle activity on the human kinematics was investigated. A drop test set-up was developed for the analysis of the effects of muscle activity on impact response characteristics of muscle tissue. Experimental results, presented in this paper, can be used for the validation and optimization of active numerical human models.     

Becoming an entrepreneurial university? A case study of knowledge exchange relationships and faculty attitudes in a medium-sized,research-oriented university

This paper seeks to contribute to the growing literature on the entrepreneurial university by mapping knowledge exchange relationships of entrepreneurial faculty in a comprehensive manner and also capturing faculty attitudes towards measures taken by the university administration to promote entrepreneurship. We report on an exploratory study of Sussex University, a medium-sized, research-oriented university, which launched technology transfer activities in the mid-1990s. Our results show that, in spite of a comparatively late start, a considerable number of researchers engage in knowledge exchange processes with industry and other non-academic partners. We present evidence that suggests faculty in the social sciences and humanities as well as natural sciences and engineering maintain links to industrial partners, including multinational corporations. Furthermore, our observations indicate that schools differ in the way their faculty engage in university–industry collaborations. Further differences can be observed with respect to faculty attitudes towards technology transfer and awareness of the university’s respective codes of practice.