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The progressivity and equity of both state and federal individual income taxes, as well as the combined system of both taxes, are examined before and after the federal Tax Reform Act of 1986 using a variety of measures applied to federal Statistics of Income individual income tax data; state taxes are calculated using TAXSIM. Our findings are as follows: First, in both 1985 and 1987, state personal income taxes were generally less progressive and more horizontally equitable than the federal system. Second, in moving from 1985 to 1987, state personal income tax systems generally displayed decreased progressivity and horizontal inequity. The combination of the two systems displayed generally lower progressivity and horizontal equity scores when we compare 1987 to 1985. Last, the after-tax income distribution became more unequal when we compared 1987 to 1985.  相似文献   
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The impact of the Austrian Psychotherapy Act, which, in contrast to legal provisions in the United States, does not provide for any exceptions to breach confidentiality, is compared with the effects of U.S. law on dealing with confidentiality. The authors investigated the impact of this law in light of three common situations in psychotherapy that may jeopardize strict confidentiality: treating potentially dangerous patients, giving testimony, and serving as a psychotherapist in prison. Under the strict provisions of the Austrian Psychotherapy Act, a breach may be excusable in the case of a highly probable danger, but Austrian psychotherapists cannot be obliged to serve as witnesses or as experts in civil or criminal cases, as American psychotherapists can. Psychotherapy in prison, where release is contingent on the success of the therapy and the divulging of information could be in the interests of the patient as well as the court and the public, requires a modified dealing with confidentiality.  相似文献   
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The paper presents the child-raising model of the Israeli kibbutzim and describes the modal kibbutz adolescent. The relation of some of its significant constituents (multiple mothering, peer group living, institutionalization of values, and role expectations) to the course and the outcome of adolescent maturation is reviewed. The advantages and disadvantages of the extended psychosocial moratorium are considered, and it is suggested that time-limited adolescence may be a favorable factor on healthy personality growth. Kibbutz experience also seems to disprove the established concept that adolescent turmoil is a developmental necessity. It is hypothesized that the extension of the period of adolescence contributes to turmoil and that, as a result of this, healthy development may be partly endangered.Received M.D. from Vienna University, Austria. Current research interests are adolescent psychopathology and schizophrenia.Received B.S. from Western Reserve University and M.D. from Hebrew University, Hadassah Medical School. Current research interests are personality development of kibbutz children, development of children of schizophrenic parents, and other issues of early child development.  相似文献   
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