Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament

The current revenue system of the EU is still structured like that of an organization based on intergovernmental cooperation, although the EU is already far advanced in legislative and political integration. This antagonism gives reason to discuss whether or not the EU should be granted an autonomous tax source. Our contribution to this debate explores the factors which shape the acceptance of the EU tax option among European policy makers. A self-conducted survey among Members of the European Parliament (MEPs), which resulted in a response of some 150 of the representatives, offers us a unique database. Concerning MEPs’ revenue system preferences, our findings confirm an important impact of party ideology and individual characteristics while they indicate that country-specific factors also contribute to understand the attitudes towards an EU tax. In the light of our findings the status quo bias in the revenue system of the EU can be attributed to the persistent importance of national interests with respect to tax policy.

Corruption and the shadow economy: an empirical analysis

This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption and the shadow economy are substitutes in high income countries while they are complements in low income countries. The hypotheses are tested for a cross-section of 98 countries. Our results show that there is no robust relationship between corruption and the size of the shadow economy when perceptions-based indices of corruption are used. Employing an index of corruption based on a structural model, however, corruption and the shadow economy are complements in countries with low income, but not in high income countries.     

Local autonomy, tax morale, and the shadow economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).     

An extreme case of undoing and posing in a case of murder-suicide. A forensic pathological approach to crime scene investigation

A 7-year-old boy was killed by his father by manual strangulation during a murder-suicide. After the killing of the son, the father showed typical "undoing" behaviour: He changed the boy's clothes and laid him down on the bed. Then he placed candles around his head, put pictures of the parents' wedding around him and a crucifix and a picture of the family into his hands. He broke off a rose in a vase next to the bed, lit the candles and took photographs of his dead son. Later he called his wife, threatened to kill the son and finally called the police to confess the murder and to announce his forthcoming suicide.     

Eruption times of permanent teeth in male children and adolescents of Tehran (Iran)

The eruption times of permanent teeth and the sequence of tooth eruption were investigated in 952 individuals aged 4 to 24 years. Wisdom teeth were excluded from the evaluation. All individuals were inhabitants of Tehran, Iran. The results were compared to results of international studies on tooth eruption of the 20th century and studies published in recent years. The teeth emerged symmetrically in each jaw. However, teeth erupted earlier in the mandible than in the maxilla, excluding the earlier eruption of maxillary premolars. The sequence of emerging teeth in the maxilla is: first molar, central incisor, lateral incisor, first premolar, second premolar, canine, and second molar. The sequence of tooth eruption of the mandible differs from the maxillary sequence: first molar, central incisor, lateral incisor, canine, first premolar, second premolar, second molar. The sequence of all teeth is: lower first molar, lower central incisor, upper first molar, upper central incisor, lower lateral incisor, upper lateral incisor, upper first premolar, lower canine, lower first premolar, upper second premolar, upper canine, lower second premolar, lower second molar, and upper second molar. The results support current theories that the differences in tooth eruption times between humans of different ethnic origin are small.     

Not Enough Pieces of the Cake? The Moro National Liberation Front (MNLF) in the Mindanao Final Agreement

Abstract

Civil wars frequently end with the signature of a peace agreement, which often includes power-sharing provisions. While most research focuses on their provisions, little research has been done on the question of how the content of peace agreements affects the groups signing them. Instead, research commonly depicts the conflict parties as unitary actors. This study tries to fill this research gap by asking how the content and implementation of the Mindanao Final Agreement affected the cohesion of the Moro National Liberation Front (MNLF). The analysis concludes that the implementation of power sharing is decisive. The failed inclusion and the low implementation of economic and territorial provisions had major effects on the cohesion of the MNLF.     

Long-term evaluation of a bimodal universal prevention program: effects on antisocial development from kindergarten to adolescence

Objectives

Only a handful of studies on developmental crime prevention contain very long-term evaluations and all these addressed high-risk groups in English-speaking countries. In contrast, this article investigates long-term outcomes of a bimodal universal prevention program within the Erlangen-Nuremberg Development and Prevention Study (ENDPS) in Germany.

Methods

The ENDPS is a combined prospective longitudinal and experimental project that originally consisted of 675 kindergarten children from 609 families who were nearly representative for the local area. In the prevention part of the project, a group-wise randomization and matched pairs design was used to evaluate a training of children’s social problem solving skills, a parent training on positive parenting behavior, and a combination of both programs. Originally, 239 children were each in the program group and control group. Outcomes were measured after ca. 3 months, and 2, 5, and 10 years. The outcome measures varied over time and contained, inter alia, reports on child behavior in the Social Behavior Questionnaire (SBQ) from kindergarten teachers, school teachers, mothers, and the youngsters themselves. The overall retention rates in the ENDPS were satisfactory (e.g., 90 % after 10 years), but missing data from various informants further reduced the groups over time. The outcome evaluation was mainly carried out by causal regression models.

Results

There were various desirable effects of the program not only in the short and medium term but also after 5 and 10 years, i.e. on externalizing behavior, property offences, and total behavioral problems. The significant effects were mostly small (d?=?.23–.59) and significances became rare over time. As a trend, the combined parent and child training and the child training alone were more effective; however, this was not consistent across all follow-ups. The outcomes did not only vary with regard to time but also between different measures and informants. The youth self-reports and teacher reports were more suitable to detect effects than the mothers’ reports. Children at higher risk seemed to benefit most from the intervention; however, this was also not fully consistent across measures and times.

Conclusions

The various desirable effects of a relatively short and inexpensive universal program are in accordance with a public health approach in developmental crime prevention. However, it should not be seen as an alternative to selective and indicated approaches, but as a ‘foot in the door’ for high-risk children and families that need more intensive and costly programs. The variations in results across time, outcome measures, informants, and program components confirm the heterogeneity of meta-analytic findings in the field. Therefore, one must be aware of ‘fishing for significances’ and research on ‘what works’ should go beyond the content of programs. More studies should investigate how characteristics of program delivery, contexts, participants, and evaluation methods contribute to effectiveness.     

Policy persistence and rent extraction

The existing literature has shown that special interest groups can have both growth enhancing and growth retarding effects on an economy. In either case, it is always assumed that the nature of the special interest groups remains constant over time. The hypothesis of this paper is that a dynamic relationship exists between politicians and lobbyists, i.e., that opportunities for rent extraction for special interest groups can evolve over time. In the short run politicians may support “projects” proposed to them by lobbies, because they yield clear economic benefits. However, continued governmental support may imply a cost to society and yield rents to the lobbies. A theoretical framework in which established and new lobbies overlap is developed to model a government’s incentives to behave in a manner consistent with the hypothesis. In this framework, voters can still rationally reelect politicians even if the latter support lobbies for an inefficiently long period of time, because if they did not, then the quality of the pool of new projects would deteriorate.