Tax Amnesties and the Self-Selection of Risk-Averse Taxpayers

In this paper we model taxpayers participation in an unexpected tax amnesty, which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion coefficient and in income. We show that amnesties may fail as a self-selective device to fully separate big from small evaders and to extract resources from the former. Only taxpayers whose relative risk aversion falls within a given interval participate, while those whose evasion is too small or too large do not enter. The model is used to estimate relative risk aversion and tax evasion of participants in 1991 and 1994 Italian income tax amnesties.JEL Classification: H260, D890, K420     

破解农业相对萎缩与农民持续增收二律背反的途径

随着产业结构的转换 ,农业在国民经济中的位置将相对下降 ,这就与农民要持续增收产生矛盾。文章认为解决这一矛盾的根本途径就是推进城市化战略。     

未成年人犯罪之相对不起诉论要

检察机关依据有关法律对犯罪情节轻微、有悔罪表现、又具备帮教条件的未成年人依法作出相对不起诉的决定是保护其身心健康、培养其良好品行、预防其重新犯罪的重要法律手段。从犯罪情节、主观和客观条件的特定标准出发,正确适用相对不起诉,有利于未成年犯的成长发展和教育改造,也有利于社会的和谐稳定。     

Reproductive behaviour in the Lutheran urban family from historical Poland (the Parish of St. Peter from Poznań, the second half of the nineteenth century)

Fertility and reproductive behaviour in the nineteenth-century Lutheran family from the city of Poznań was characterized. Use was made of the St. Peter parish (Peterkirche) registers from 1840s to 1870s, upon which reconstructions of the individual histories of 463 families were based. Fertility was assessed on the basis of the length of between-birth intervals according to their order and age of women. Next, the age-specific fertility rates of women f_x and Coale Index of marital fertility I_g were calculated. From a seasonal rhythm of both marital and illegitimate births, and reconstructed on the basis of these, the annual rhythm of marital and prenuptial conceptions were characterized. In the Lutheran Parish of St. Peter from the city of Poznań illegitimate births and prenuptial conceptions accounted for almost 10% and over 5% of all births, respectively. Lack of seasonality for marital births was noted here. Illegitimate births, by contrast, were characterized by a statistically significant annual rhythm: their maximum was noted in April, which was a result of conceptions during summer. The average woman with completed reproduction cycle gave birth to the first and to the last child at the ages of 29 and 40 years, respectively. She therefore used 32% of her whole reproductive period. Late age of birth of the first child was associated with late age of marriage of women (on average 28 years). An average woman with completed reproduction gave birth to 4.8 children. The average length of the protogenesic interval was 18 months. The highest fertility occurred in women aged between 20 to 29 years. The value of the I_g index was 0.67, and proved a lack of birth control rather than conscious birth regulation. Generally, Lutheran women from Poznań were characterized by fairly high reproductive potential.     

Rising punitivity in times of economic crisis? Assessing the relationship between the economic situation and the longing for harsher sanctioning

This paper analyses if the economic situation is related to punitivity, that is, if adverse of economic patterns go along with a longing for harsher sanctions in the population. Several scholars have postulated that increased economic insecurities and anxieties may lead to the preference for harsher sanctioning. Empirical research, however, could not confirm the link between individual economic conditions and punitivity. We therefore introduce the concept of relative deprivation as mechanism between the economic situation and punitivity. Database is a nationwide representative survey (N = 3,073) with a multilevel design that allows to differentiate between the individual and the county level conditions. Our analyses confirmed the impact of the regional economic situation on punitivity. The objective individual situation, however, has no influence on punitivity, when we control for relative deprivation and education. Additionally, we find a significant impact of relative deprivation on punitivity. Relative deprivation itself is dependent on the individual economic situation as well as on the county level economic conditions.     

Kinship Guardianship,Adoption, and Foster Care: Outcomes from a U.S. National Sample

Using data from a national longitudinal survey of children referred to child protective services (NSCAW II), this article compares behavioral, child/caregiver relationship, and school performance outcomes for children residing in kinship and nonkinship settings. Up to three waves of data were gathered for each child. The analysis sample comprises 4,202 children and 10,881 observations. Two sets of regressions were completed. One represents family living settings using child-mean centered predictors while the other does so with dummy-coded variables. An advantage of the child-mean centered predictors is that omitted variables that vary between children but that are constant within each child do not introduce bias. The regressions using dummy-coded variables evidenced, on balance, somewhat better outcomes for kinship settings than for nonkinship ones. Good outcomes in these regressions were found for kinship adoption. Results with the child-mean centered regressions were more equivocal, though perhaps still favored kinship settings. Limitations and policy recommendations conclude the article.     

Preliminary Studies on the Absorbance Ratio Method Used to Determining the Age of Stamp‐pad Ink Seal

Stamp‐pad ink seals are often placed on important documents, and determining the dating of stamp‐pad ink seal is important to assess the authenticity of a document. In this study, 20 different brands and types of stamp‐pad inks were classified by ultraviolet visible spectrophotometer. Six different brands and types of papers were classified by micro‐Fourier transform infrared spectrometer and visual spectral comparator 6000. Three different brands of stamp‐pad inks and two different types of paper were used to make diachronic samples of the seals. A method was employed to date the stamp‐pad seals by comparing absorbance ratios and inks of known age. Curves were created to show the relationship between the absorbance ratio of ink and the age of the seals. The experimental results showed that the absorbance ratio method was applicable for the relative dating of stamp‐pad ink seals in some cases where the seal was placed on the document within 10 weeks.