THE UNEASY CASE FOR CAPITAL TAXATION

2006 ◽  
Vol 23 (2) ◽  
pp. 166-184
Author(s):  
Edward J. McCaffery
Keyword(s):  
Income Taxes ◽  
Capital Gains ◽  
Capital Taxation ◽  
Consumption Tax ◽  
Individual Level ◽  
Labor Earnings ◽  
Wage Tax ◽  
The Individual ◽  
The Right ◽  
Consumption Taxes

The traditional view of tax holds that consumption taxes fail tax the yield to capital, whereas income taxes do, leading to John Stuart Mill's criticism of the income tax as a "double tax" on wealth that is saved. A better analytic understanding illustrates that there are two types of consumption taxes. A prepaid consumption or (equivalently) wage tax indeed ignores the yield to capital. But a consistent progressive postpaid consumption tax gets at such yield, at the individual level, when but only when the returns to capital are used to elevate lifestyles in material terms. Such a tax allows "ordinary" savings that move around labor earnings, in constant dollar terms, to different periods of an individual's life, such as times of retirement or heightened medical or educational needs. Because a progressive postpaid consumption tax falls on the yield to capital at the right time-when its use at the individual level becomes manifest-all other taxes on capital, such as capital gains, gift and estate, and corporate income taxes, can and should be repealed, in the name of fairness.

Does Sophistication Affect Electoral Outcomes?

2016 ◽  
Vol 53 (2) ◽  
pp. 181-204 ◽  
Author(s):  
Lauri Rapeli
Keyword(s):  
Future Research ◽  
Citizen Competence ◽  
Individual Level ◽  
Electoral Outcomes ◽  
Sociodemographic Determinants ◽  
Political Left ◽  
Electoral Behaviour ◽  
Research Questions ◽  
The Individual ◽  
The Right

It is widely assumed that a representative democracy requires an enlightened citizenry in order to function properly. The competence of citizens has been studied extensively and the sociodemographic determinants of political sophistication are particularly well known. Much less is known about whether and how citizen competence affects electoral behaviour and outcomes. This article reviews the existing literature on these topics. Despite the widespread consensus that, generally speaking, citizen competence matters for electoral outcomes, the review produced a mixed result: some studies suggest that the political left would benefit from a better-informed electorate, while other studies suggest the opposite. Although the majoritarian electoral context is overrepresented in the evidence, the review shows that at the individual level, political knowledge greatly increases a person’s ability to match personal preferences with the right candidate or party in an election. The article also identifies several gaps in existing knowledge, thereby suggesting future research questions.

scholarly journals Public support for the right to euthanasia: Impact of traditional religiosity and autonomy values across 37 nations

2018 ◽  
Vol 59 (4) ◽  
pp. 301-318 ◽  
Author(s):  
Maksim Rudnev ◽  
Aleksandra Savelkaeva
Keyword(s):  
Public Support ◽  
Independent Effect ◽  
World Values Survey ◽  
Individual Level ◽  
Country Level ◽  
A Value ◽  
The Individual ◽  
The Right ◽  
Moral Attitudes

This article takes a postmodernization perspective on support for the right to euthanasia by treating it as an expression of a process of value change, as a preference for quality over quantity of life. Using the data from the fifth wave of the World Values Survey, this study attempts to answer the question of whether the mass support for the right to euthanasia is an expression of autonomy values rather than just a function of a low religiosity. Multilevel regressions demonstrate that both traditional religiosity and autonomy values have a high impact at the individual level, while at the country level only the effects of traditional religiosity are significant. Autonomy values have stronger association with attitudes to euthanasia in countries with higher levels of postmaterialism. Multilevel path analysis demonstrates that the effect of religiosity is partially and weakly mediated by the values of autonomy at both levels. Although religiosity was found to have a much stronger impact, the independent effect of autonomy values suggests that mass support for the right to euthanasia is a value-driven preference for quality over quantity of life. We conclude by suggesting that the fall in traditional religiosity might emphasize the role of values in moral attitudes regulation.

scholarly journals Creativity Versus Innovativeness: Exploring the Differences between the Two Constructs May Lead to Greater Innovation in Large Firms

2015 ◽  
Vol 10 (11) ◽  
pp. 83 ◽  
Author(s):  
John Cocco ◽  
Majdi Quttainah
Keyword(s):  
Motivational Orientation ◽  
Individual Level ◽  
Sustained Competitive Advantage ◽  
Starting Point ◽  
Seeking Behavior ◽  
Study Support ◽  
The Difference ◽  
Primary Focus ◽  
The Individual ◽  
The Right

<p>Several individuals from top management seem to be confused about the difference between creativity and innovativeness. Amabile (1997) suggests that while innovation begins with creative ideas, creativity by individuals and teams is only a starting point for innovation. Individual creativity is necessary but not sufficient to yield breakthrough innovation in organizations. This can sometimes cause confusion in employee development efforts and actions taken by management. Companies often look for ways to hire and retain creative employees and at the same time they are also interested in establishing a creative environment for knowledge workers… but should creativity be the primary focus? These firms hope that creativity enhancing steps will eventually lead to greater innovation and therefore help it to achieve sustained competitive advantage. This paper attempts to demonstrate that there are potentially other dimensions beyond creativity related to innovativeness, which should be considered at the individual level in order to foster innovation in firms. Empirical results in this study support the idea that intrinsic motivational orientation, sociability and political astuteness are enhancers to employee innovativeness while perfection seeking behavior detracts employee innovativeness. These findings may serve to extend Amabile’s (1997) componential framework to center on the “innovativeness” construct versus creativity to help explain how firms need to hire, cultivate and retain the right talent.</p>

Definiteness in written Swedish by Finnish-speaking immersion pupils at the end of immersion

2018 ◽  
Vol 6 (1) ◽  
pp. 57-84
Author(s):  
Eeva-Liisa Nyqvist
Keyword(s):  
Control Group ◽  
Group Level ◽  
Individual Level ◽  
Definite Form ◽  
Spontaneous Writing ◽  
Acquisition Order ◽  
The Individual ◽  
The Right ◽  
Better Than

Abstract There are two primary goals for this study – first, to analyse definiteness and article use in spontaneous writing in Swedish by 15-year-old Finnish immersion students (n = 162) and secondly, to compare their performance with that of non-immersion students at the same age (n = 67). Analyses at the group level show that immersion students usually perform significantly better than the control group, but they also reveal similar problems to what L2-Swedish non-immersion students have demonstrated in previous studies, such as omission of indefinite articles and difficulty in choosing the right definite form of the noun. Still, these inaccuracies occurred less often in the data from the immersion students. The studied constructions also show at the group level an acquisition order similar to that reported in previous studies, explainable by different aspects of complexity and cross-linguistic influence. Analyses on the individual level, however, show different acquisition orders depending on the criteria being used.

scholarly journals Treatment Response Prediction and Individualized Identification of Short-Term Abstinence Methamphetamine Dependence Using Brain Graph Metrics

2021 ◽  
Vol 12 ◽  
Author(s):  
Cui Yan ◽  
Xuefei Yang ◽  
Ru Yang ◽  
Wenhan Yang ◽  
Jing Luo ◽  
...  
Keyword(s):  
Treatment Response ◽  
Response Prediction ◽  
Middle Temporal Gyrus ◽  
Precentral Gyrus ◽  
Middle Temporal ◽  
Individual Level ◽  
Graph Metrics ◽  
The Individual ◽  
The Right ◽  
Orbital Part

Background: The abuse of methamphetamine (MA) worldwide has gained international attention as the most rapidly growing illicit drug problem. The classification and treatment response prediction of MA addicts are thereby paramount, in order for effective treatments to be more targeted to individuals. However, there has been limited progress.Methods: In the present study, 43 MA-dependent participants and 38 age- and gender-matched healthy controls were enrolled, and their resting-state functional magnetic resonance imaging data were collected. MA-dependent participants who showed 50% reduction in craving were defined as responders to treatment. The present study used the machine learning method, which is a support vector machine (SVM), to detect the most relevant features for discriminating and predicting the treatment response for MA-dependent participants based on the features extracted from the functional graph metrics.Results: A classifier was able to differentiate MA-dependent subjects from normal controls, with a cross-validated prediction accuracy, sensitivity, and specificity of 73.2% [95% confidence interval (CI) = 71.23–74.17%), 66.05% (95% CI = 63.06–69.04%), and 80.35% (95% CI = 77.77–82.93%), respectively, at the individual level. The most accurate combination of classifier features included the nodal efficiency in the right middle temporal gyrus and the community index in the left precentral gyrus and cuneus. Between these two, the community index in the left precentral gyrus had the highest importance. In addition, the classification performance of the other classifier used to predict the treatment response of MA-dependent subjects had an accuracy, sensitivity, and specificity of 71.2% (95% CI = 69.28–73.12%), 86.75% (95% CI = 84.48–88.92%), and 55.65% (95% CI = 52.61–58.79%), respectively, at the individual level. Furthermore, the most accurate combination of classifier features included the nodal clustering coefficient in the right orbital part of the superior frontal gyrus, the nodal local efficiency in the right orbital part of the superior frontal gyrus, and the right triangular part of the inferior frontal gyrus and right temporal pole of middle temporal gyrus. Among these, the nodal local efficiency in the right temporal pole of the middle temporal gyrus had the highest feature importance.Conclusion: The present study identified the most relevant features of MA addiction and treatment based on SVMs and the features extracted from the graph metrics and provided possible biomarkers to differentiate and predict the treatment response for MA-dependent patients. The brain regions involved in the best combinations should be given close attention during the treatment of MA.

scholarly journals Odor-driven face-like categorization in the human infant brain

2021 ◽  
Vol 118 (21) ◽  
pp. e2014979118
Author(s):  
Diane Rekow ◽  
Jean-Yves Baudouin ◽  
Fanny Poncet ◽  
Fabrice Damon ◽  
Karine Durand ◽  
...  
Keyword(s):  
Right Hemisphere ◽  
Young Infant ◽  
Human Infant ◽  
Perceptual Development ◽  
Individual Level ◽  
Face Categorization ◽  
Infant Brain ◽  
The Individual ◽  
The Right ◽  
Human Faces

Understanding how the young infant brain starts to categorize the flurry of ambiguous sensory inputs coming in from its complex environment is of primary scientific interest. Here, we test the hypothesis that senses other than vision play a key role in initiating complex visual categorizations in 20 4-mo-old infants exposed either to a baseline odor or to their mother’s odor while their electroencephalogram (EEG) is recorded. Various natural images of objects are presented at a 6-Hz rate (six images/second), with face-like object configurations of the same object categories (i.e., eliciting face pareidolia in adults) interleaved every sixth stimulus (i.e., 1 Hz). In the baseline odor context, a weak neural categorization response to face-like stimuli appears at 1 Hz in the EEG frequency spectrum over bilateral occipitotemporal regions. Critically, this face-like–selective response is magnified and becomes right lateralized in the presence of maternal body odor. This reveals that nonvisual cues systematically associated with human faces in the infant’s experience shape the interpretation of face-like configurations as faces in the right hemisphere, dominant for face categorization. At the individual level, this intersensory influence is particularly effective when there is no trace of face-like categorization in the baseline odor context. These observations provide evidence for the early tuning of face-(like)–selective activity from multisensory inputs in the developing brain, suggesting that perceptual development integrates information across the senses for efficient category acquisition, with early maturing systems such as olfaction driving the acquisition of categories in later-developing systems such as vision.

scholarly journals The Ecology of Plant Interactions: A Giant with Feet of Clay

2021 ◽  
Author(s):  
Ciro Cabal ◽  
Ricardo Martínez-García ◽  
Fernando Valladares
Keyword(s):  
Biotic Interactions ◽  
Phenomenological Approach ◽  
Species Interaction ◽  
Spatial And Temporal Variability ◽  
Plant Interactions ◽  
Individual Level ◽  
Biophysical Processes ◽  
Individual Scale ◽  
The Individual ◽  
The Right

Ecologists use the net biotic interactions among plants as a major factor to predict other ecosystem features, such as species diversity, community structure, or plant atmospheric carbon uptake. By adopting this approach, ecologists have built a giant body of theory founded on observational evidence. However, growing evidence points out that this may not be the right approach. The literature addressing the biophysical mechanisms underlying the plant interactions is much scarcer. A rising number of scientists claim the need for a mechanistic understanding of plant interactions due to the limitations that a phenomenological approach raises both in empirical and theoretical studies. Scattered studies have recently taken such a mechanistic approach, but we still lack a general theoretical framework to study mechanistically plant interactions. In this review, we first recapitulate the elementary units of plant interactions, i.e., all the known biophysical processes affected by the presence of an influencing plant and the possible phenotypic responses of plants influenced by those processes. Second, we discuss how a net interaction between two plants emerges from the simultaneous effect of these elementary units. Third, we touch upon the spatial and temporal variability of the net interaction and discuss the links between this variability and the underlying biophysical processes. We conclude by discussing how to integrate these processes into a mechanistic framework for plant interactions that must necessarily focus on the individual scale and explicitly incorporate the spatial structure of the community and environmental factors: the plant interaction models (PIM). A PIM incorporates a pair or few plants interacting with their physical environment so that the biotic interaction is not imposed but emerges from the model. This type of model can provide concise, mechanistic hypotheses to be tested empirically. This review calls for a paradigm shift in the ecology of plant interactions, from the classic species interaction study towards a more mechanistic individual-level approach. It also presents a comprehensive foundation for studying the mechanisms underpinning the net interaction between two plants.

scholarly journals Predicting Sustainable Employability in Swedish Healthcare: The Complexity of Social Job Resources

2020 ◽  
Vol 17 (4) ◽  
pp. 1200 ◽  
Author(s):  
Marta Roczniewska ◽  
Anne Richter ◽  
Henna Hasson ◽  
Ulrica von Thiele Schwarz
Keyword(s):  
Transformational Leadership ◽  
Job Resources ◽  
Individual Level ◽  
Sustainable Employability ◽  
Final Study ◽  
Motivational Process ◽  
Leadership Group ◽  
The Individual ◽  
The Right

Achieving sustainable employability (SE), i.e., when employees are able to continue working in a productive, satisfactory, and healthy manner, is a timely challenge for healthcare. Because healthcare is a female-dominated sector, our paper investigated the role of social job resources in promoting SE. To better illustrate the complexity of the organizational environment, we incorporated resources that operate at different levels (individual, group) and in different planes (horizontal, vertical): trust (individual-vertical), teamwork (group-horizontal), and transformational leadership (group-vertical). Based on the job demands-resources model, we predicted that these resources initiate the motivational process and thus promote SE. To test these predictions, we conducted a 3-wave study in 42 units of a healthcare organization in Sweden. The final study sample consisted of 269 professionals. The results of the multilevel analyses demonstrated that, at the individual level, vertical trust was positively related to all three facets of SE. Next, at the group level, teamwork had a positive link with employee health and productivity, while transformational leadership was negatively related to productivity. These findings underline the importance of acknowledging the levels and planes at which social job resources operate to more accurately capture the complexity of organizational phenomena and to design interventions that target the right level of the environment.

scholarly journals Explaining the end of Spanish exceptionalism and electoral support for Vox

2019 ◽  
Vol 6 (2) ◽  
pp. 205316801985168 ◽  
Author(s):  
Stuart J. Turnbull-Dugarte
Keyword(s):  
Party System ◽  
Western Europe ◽  
Radical Right ◽  
Right Wing ◽  
Electoral Success ◽  
Individual Level ◽  
Electoral Support ◽  
The Individual ◽  
The Right ◽  
Regional Elections

The 2018 regional elections in Andalucía marked the end of Spain’s exceptional status as a country with a party system free from the radical right. The electoral success of the radical right-wing challenger, Vox, who gained 11% of the vote and 12 seats in the regional parliament, brought this exceptionalism to an end. This paper analyses the individual-level determinants that explain the electoral success of Vox and the emergence of the radical right within the Spanish party system. The results indicate that concerns over devolution, likely engendered by the Catalan separatist crisis, predominantly explain voters’ preferences for the right-wing challenger. This is true both amongst the general electorate as well as amongst the former voters of other right-wing parties. Significantly, against popular assumptions and empirical observations explaining the rise of radical right-wing parties across much of Western Europe, the results display no empirical link between immigration and electoral support for Vox.

Can Authoritarian Regimes Breed Loyalty? The Case of Nashi

2018 ◽  
Vol 3 (4) ◽  
pp. 461-485
Author(s):  
Virginie Lasnier
Keyword(s):  
Civil Society ◽  
Coherent State ◽  
Authoritarian Regimes ◽  
Individual Level ◽  
Youth Groups ◽  
Societal Level ◽  
The Individual ◽  
The Right ◽  
Vladimir Putin ◽  
State Projects

An important literature on Russian civil society discusses its evolution, challenges, and prospects under Vladimir Putin. In particular, scholars show how the regime skillfully uses a mixture of coercive and channeling strategies to direct civil society into the ‘right path’, namely in the service of the regime. Perhaps the most glaring example of channeling strategies is the direct creation of CSOs from above, such as pro-regime youth groups. These groups are mean to orient public participation into accepted limits fixed by the state, often mimicking and duplicating grassroot organizations. But to what extent have they been effective in creating loyalty for the regime? In this paper, I focus on the little success that one of the most famous pro-regime youth groups, Nashi (Ours), paradoxically achieved in channeling civil society. While Nashi undeniably brought important benefits to some participants at the individual level, its effects at the societal level are significantly more limited. This is because, I argue, Nashi’s fate, just like many other state-projects, depended primarily on internal competition among self-interested elites. Instead of representing a coherent state strategy toward the youth and civil society, Nashi was mirroring the influence of power-maximizing individuals. The arguments of this paper are drawn from participant observations and from interviews with (then) current and former Nashi activists, as well as with other civil society experts

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