Fiscal Exchange and Tax Compliance: Evidence From a Field Experiment

Behavioral interventions appealing to taxpayers’ reciprocity often leave tax compliance unaffected. We provide evidence that a “fiscal exchange nudge” increased tax compliance in a setting where one might not expect it: crisis-ridden Argentina. In a randomized controlled trial with over 20,000 taxpayers, a tax bill visually celebrating realized public works benefiting children increased payment rates of tax delinquents by about 20 percent, or almost 40 percent when the bills were delivered in person. Without the appeal, the new bill design generated significantly fewer payments. Changes in the design of the tax bill also increased arrears cancellation. We estimate the ratio of marginal revenues to costs for the fiscal exchange bill to be 18. The factors we associate with the unexpectedly positive impacts are consistent with strengthening an affective response. We find persistent effects of the experiment two years later. The results suggest that communities have more scope to increase tax revenues through non-threatening interventions.     

Access to Power Versus Exercise of Power Reconceptualizing the Quality of Democracy in Latin America

Research on comparative democratization has recently expanded its focus to issues of institutional quality: clientelism, corruption, abuse of executive decree authority, and weak checks and balances. However, problems of institutional quality are so different from those involved in regime transitions that it is unproductive to treat them as part of the same macro-process, democratization. Whereas regime transitions are changes in the form of access to power, problems of institutional quality involve the exercise of power. Abuses in the exercise of power affecting institutional quality are best characterized not as indicators of authoritarianism and deficiencies in democratization but as reflecting—in Weberian terms—patrimonialism and failures in bureaucratization. Moreover, struggles over the exercise of power involve causes, mechanisms, and actors that can be quite distinct from those at play in conflicts over access to power. The proposed analytical framework centered on the distinction between access and exercise enhances conceptual clarity and provides a stronger theoretical basis for tackling fundamental questions about politics in Latin America, including the failure of democratization to curb clientelism and foster other improvements of institutional quality, and the prospects of democratic stability under patrimonial administrations.     

The Europeanization of social movements in the Czech Republic: The EU and local women’s groups

The goal of this paper is to analyze the impact the EU has had on Czech women’s groups since the 1990s. Drawing on both Europeanization and social movement theories, the first section defines the theoretical framework of the paper. The second section is focused on the impact of changes in the funding of women’s groups which, since the end of the 1990s, have relied more than before on European funding. The third section analyzes the shift in the political context and the domestic political opportunity structure in the Czech Republic that has occurred in connection with the accession process. The fourth section analyzes transnational cooperation for which new opportunities have appeared with the EU’s eastward expansion. The paper concludes by summarizing its main findings.     

The color of child mortality in Brazil, 1950-2000: social progress and persistent racial inequality

Now that racism has been officially recognized in Brazil, and some universities have adopted affirmative-action admission policies, measures of the magnitude of racial inequality and analyses that identify the factors associated with changes in racial disparities over time assume particular relevance to the conduct of public debate. This study uses census data from 1950 to 2000 to estimate the probability of death in the early years of life, a robust indicator of the standard of living among the white and Afro-Brazilian populations. Associated estimates of the average number of years of life expectancy at birth show that the 6.6-year advantage that the white population enjoyed in the 1950s remained virtually unchanged throughout the second half of the twentieth century, despite the significant improvements that accrued to both racial groups. The application of multivariate techniques to samples selected from the 1960, 1980, and 2000 census enumerations further shows that, controlling for key determinants of child survival, the white mortality advantage persisted and even increased somewhat in 2000. The article discusses evidence of continued racial inequality during an era of deep transformation in social structure, with reference to the challenges of skin color classification in a multiracial society and the evolution of debates about color, class, and discrimination in Brazil.     

Patronage und Geld

In the light of the increasing political influence on German universities (amongst others, the excellence initiative) with effects on the selection of top positions, this article examines the appointment of chairs (department heads) in a “small” surgical specialty during the last 30 years. Following the delineation of official indicators of competence (inclusion criteria) within an appointment procedure, it can be shown that a broad distribution of institutions and persons that meet these criteria exists. The empirical examination of the actually successful occupations shows that closure mechanisms play a role because the successful candidates stem from no more than 10 out of 34 clinical departments. The monetary capital in terms of third-party funds is the most important allocation criterion, but cannot sufficiently explain the way appointments take place. As there are candidates who in formal terms are in a wide measure equally qualified, and a consequential uncertainty of the basis of decision within an appointment procedure, the derivation of the candidate in terms of a personal relationship to a chair holder (department head) from whose clinic he applies and who acts as a patron, proves to be the decisive distinction following the examination of all inclusion criteria. This results in a reproduction of the chair holders (department heads) largely from the same clinical departments and the formation of an academic caste system. In perspective, this cartel-like closure appears to be getting increasingly worse.     

Near‐fatal Intoxication with the “New” Synthetic Opioid U‐47700: The First Reported Case in the Czech Republic

Recreational use of the potent synthetic opioid 3,4‐ dichloro‐N‐(2‐(dimethylamino)cyclohexyl)‐N‐methylbenzamide (U‐47700) is rising, accompanied by increasingly frequent cases of serious intoxication. This article reports a case of near‐fatal U‐47700 intoxication. A man was found unconscious (with drug powder residues). After 40 h in hospital (including 12 h of supported ventilation), he recovered and was discharged. Liquid chromatography/high‐resolution mass spectrometry (LC/HRMS) or gas chromatography/mass spectrometry (GC/MS) were used to detect and quantify substances in powders, serum and urine. Powders contained U‐47700 and two synthetic cannabinoids. Serum and urine were positive for U‐47700 (351.0 ng/mL), citalopram (<LOQ), tetrahydrocannabinol (THC: 3.3 ng/mL), midazolam (<LOQ) and a novel benzodiazepine, clonazolam (6.8 ng/mL) and their metabolites but negative for synthetic cannabinoids. If potent synthetic opioids become cheaper and more easily obtainable than their classical counterparts (e.g., heroin), they will inevitably replace them and users may be exposed to elevated risks of addiction and overdose.     

Medellín: Body and Territory

International Journal for the Semiotics of Law - Revue internationale de Sémiotique juridique - Medellín has been a privileged subject in Colombian cinema. In films whose stories take...     

Severity of neurocognitive impairment in women who have experienced intimate partner violence in Spain

This study examines neuropsychological impairment in women who have experienced intimate partner violence using DSM 5 criteria for mild and severe cognitive impairment. A total of 108 females in Spain were included in one of three groups: psychological abuse (n = 24), physical and psychological abuse (n = 45), and no-abuse (n = 39). There were differences between the control and IPV groups in attention and executive functioning. Furthermore, approximately 25% of women experiencing IPV suffer mild neuropsychological alterations and 5% severe, mostly in memory and executive function domains. This evidence supports the growth in research that suggests psychological violence on its own to be as strongly related to poor health outcomes as physical violence in intimate partner relationships.     

Can analysis of a small clod of soil help to solve a murder case?

Soil forensics utilizes extensive soil information to answer legal questions and test hypotheses. The main difficulty often is the determination of different variables from a small amount of soil sample collected on the suspect. We developed a sequential mineralogical and chemical analyses to assess a limited quantity of soil vestiges (0.5 g) from a suspect's vehicle (adhered to the outside rear-view mirror and to the left front fender) involved in a murder case and compared them with the surface samples found at the victim's body disposal site at the Graciosa Road, Paraná State, Brazil. All results affirm that the suspect’s vehicle could have been in contact with the edge of the Graciosa Road, approximately the place where the victim’s body was located. As a result of the soil analysis and comparison, the results support the likely contact of the suspect’s vehicle with the crime scene.     

Market freedoms and private interactions under EU law

China-EU Law Journal - The Court of Justice of the European Union has ascertained that free movement provisions as enshrined in European Union primary law entail not only mandatory rules...