Why is There No Race to the Bottom in Capital Taxation?

This article explains the absence of a race to the bottom in capital taxation by analyzing fiscal competition under budget rigidities and tax equity constraints (fairness norms). We outline a political economic model of tax competition that treats the outcome of tax competition as one argument in the governments utility function, the others being public expenditure and tax equity. In accordance with previous theoretical research, tax competition tends to cause a reduction in taxes on mobile capital and an increase in the tax rates on relatively immobile labor in our model. Yet, our model predicts that governments do not fully abolish taxes on mobile capital. Instead, the government being least restricted by budget constraints and equity norms cuts tax rates to levels slightly below the lowest tax rates of those countries, in which governments are more constrained, where effective constraints are country size, budget rigidities and fairness norms. Analyzing data from 23 Organization for Economic Co-operation and Development countries between 1975 and 2004 we find empirical support for the hypotheses derived from our theoretical model.     

Hanging in,stepping up and stepping out: livelihood aspirations and strategies of the poor

In recent years understanding of poverty and of ways in which people escape from or fall into poverty has become more holistic. This should improve the capabilities of policy analysts and others working to reduce poverty, but it also makes analysis more complex. This article describes a simple schema which integrates multi-dimensional, multi-level, and dynamic understandings of poverty, of poor people's livelihoods, and of changing roles of agricultural systems. The article suggests three broad types of strategy pursued by poor people: ‘hanging in’, ‘stepping up’, and ‘stepping out’. This simple schema explicitly recognises the dynamic aspirations of poor people, diversity among them, and livelihood diversification. It also brings together aspirations of poor people with wider sectoral, inter-sectoral, and macro-economic questions about policies necessary for the realisation of those aspirations.     

What determines earmarked funding to international development organizations? Evidence from the new multi-bi aid data

Earmarked aid to international organizations has quadrupled over the last two decades and now represents almost 20% of total aid. This paper introduces a new dataset on earmarked aid, which alternatively has been referred to as multi-bi, restricted, non-core or trust fund aid. The data make it possible to track the rise of the new aid channel over an extended time period and in greater detail regarding, e.g., the implementing multilateral organizations. The data include more than 100,000 earmarked projects of 23 OECD donors to 290 multilateral institutions from 1990 to 2012. We graphically illustrate the patterns in earmarked aid for all actors: donor governments and their aid-providing agencies, multilateral organizations, and recipient countries. We also highlight promising research questions that can be analyzed with the multi-bi data. In a first empirical application of the data, we analyze four suggested donor motives for earmarked aid at the donor-recipient level. Contrary to donor claims, we find that earmarked aid and bilateral aid target the same recipients. We also find evidence that some donors use earmarked aid to bypass recipient countries with weak governance. Overall, our explorative analysis suggests that earmarked aid serves many purposes and that donors use it in different ways. This calls for more fine-grained research on the reasons and implications for earmarked aid.     

Heteroplasmy in hair: differences among hair and blood from the same individuals are still a matter of debate

The analysis of mitochondrial DNA (mtDNA) is a useful tool in forensic cases when sample contents too little or degraded nuclear DNA to genotype by autosomal short tandem repeat (STR) loci, but it is especially useful when the only forensic evidence is a hair shaft. Several authors have related differences in mtDNA from different tissues within the same individual, with high frequency of heteroplasmic variants in hair, as also in some other tissues. Is still a matter of debate how the differences influence the interpretation forensic protocols. One difference between two samples supposed to be originated from the same individual are related to an inconclusive result, but depending on the tissue and the position of the difference it should have a different interpretation, based on mutation-rate heterogeneity of mtDNA. In order to investigate it differences in the mtDNA control region from hair shafts and blood in our population, sequences from the hypervariable regions 1 and 2 (HV1 and HV2) from 100 Brazilian unrelated individuals were compared. The frequency of point heteroplasmy observed in hair was 10.5% by sequencing. Our study confirms the results related by other authors that concluded that small differences within tissues should be interpreted with caution especially when analyzing hair samples.     

To act or not to act, that is the question: informed consent in a criminal perspective

Some years ago the doctor was seen as the one who "knows better", and it was absolutely unconceivable that the patient could refuse the suggested treatment or even ask any questions about it. Differently, nowadays doctors face demands to keep their patients informed and can even be sued when they act without patient knowledge and consent. On the patient's side this new paradigm does not necessarily legitimate euthanasia--still criminally forbidden in most parts of the world--but allows some kind of personal power over body, health and life, materialized in advance directives. On the doctor's side, it entails a change in the list of good medical practices, imposing the doctrine of informed consent and the prohibition of dysthanasia.     

Integrating Public Service Motivation in the Job-Demands-Resources Model: An Empirical Analysis to Explain Employees’ Performance,Absenteeism, and Presenteeism

Public service motivation (PSM) is a focal construct in public management research, and while sound evidence exists that PSM is positively associated with several desired outcomes, knowledge on the underlying mechanisms which explain these associations and on potential negative consequences of PSM remains limited. Addressing these research gaps, this study investigates how PSM relates to relational job resources, work engagement, and outcomes. We thereby account for both direct and moderating effects of PSM and consider positive (employee performance) and negative outcomes (sickness absenteeism and presenteeism). We empirically test our model in the German public sector and find that the PSM dimensions relate differently to the assessed outcomes, providing varying support for our hypotheses. In particular, commitment to public value and compassion seem to drive the positive effect of PSM on employee performance, whereas self-sacrifice and client orientation are linked to reduced absenteeism, and only compassion is associated with increased presenteeism.     

‘Because I Don't Trust Him,We are Friends’: Signals Intelligence and the Reluctant Anglo-Soviet Embrace, 1917–24

Signals intelligence was crucial in helping British policymakers come to grips with Communist subversion – real or imagined – in this country. Still, though released by GCHQ in the late 1990s, Soviet diplomatic intercepts have yet to feature prominently in any study of early Anglo-Russian relations. While they ought not to be regarded on their own as the definitive source on Soviet foreign policy, GCCS intercepts tell us a great deal not only about how Moscow used the threat of subversion as a bargaining chip but also about personalities and bureaucratic rivalries on the Soviet side.     

Teacher induction appeals

The system of teacher induction appeals as introduced by the Teaching and Higher Education Act 1998 is yet to be fully implemented. The appeals system envisaged by both the Act and subsequent regulations is still evolving and matters are made more complex by the fact that the appeals will be part of the General Teaching Council's (GTC) functions in due course. The Department for Education and Employment has had the unenviable task of drafting detailed procedures which may, or may not, be adopted by the GTC. The department's system of appeals may only apply for six months before the GTC review which may not be time enough to properly evaluate the various procedures. This article attempts to set out the current procedure and to offer some thoughts on areas which may need to be carefully monitored by both the department and the GTC.