scholarly journals Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners’ Tax Scheme in Denmark *

2013 ◽  
Vol 129 (1) ◽  
pp. 333-378 ◽  
Author(s):  
Henrik Jacobsen Kleven ◽  
Camille Landais ◽  
Emmanuel Saez ◽  
Esben Schultz

Abstract This article analyzes the effects of income taxation on the international migration and earnings of top earners using a Danish preferential foreigner tax scheme and population-wide Danish administrative data. This scheme, introduced in 1991, allows new immigrants with high earnings to be taxed at a preferential flat rate for a duration of three years. We obtain two main results. First, the scheme has doubled the number of highly paid foreigners in Denmark relative to slightly less paid—and therefore ineligible—foreigners. This translates into a very large elasticity of migration with respect to 1 minus the average tax rate on foreigners, between 1.5 and 2. Second, we find compelling evidence of a negative effect of the scheme-induced reduction in the average tax rate on pretax earnings of foreign migrants at the individual level. This finding can be rationalized by a matching frictions model with wage bargaining where there is a gap between pay and marginal productivity.

2018 ◽  
Author(s):  
Mariano Calvo Martín ◽  
Stamatios C. Nicolis ◽  
Isaac Planas-Sitjà ◽  
Jean-Christophe de Biseau ◽  
Jean-Louis Deneubourg

AbstractCockroaches, like most social arthropods, are led to choose collectively among different alternative resting places. These decisions are modulated by different factors, such as environmental conditions (temperature, relative humidity) and sociality (groups size, nature of communications). The aim of this study is to establish the interplay between environmental conditions and the modulation of the interactions between individuals within a group leading to an inversion of preferences. We show that the preferences of isolated cockroaches and groups of 16 individuals, on the selection of the relative humidity of a shelter are inversed and shed light on the mechanisms involved. We suggest that the relative humidity has a multi-level influence on cockroaches, manifested as an attractant effect at the individual level and as a negative effect at the group level, modulating the interactions.


2021 ◽  
Vol 70 (99) ◽  
pp. 1-19
Author(s):  
Oliver Ehrentraut ◽  
Philipp Kreuzer ◽  
Stefan Moog ◽  
Heidrun Weinelt ◽  
Oliver Bruttel

Der Beitrag untersucht auf Basis eines Simulationsmodells und empirischer Daten die Auswirkungen des gesetzlichen Mindestlohns auf die Rentenversicherung. Dabei werden sowohl die Wirkungen auf das Rentensystem insgesamt als auch die individuellen Rentenansprüche von Beschäftigten analysiert. Auf das Rentensystem insgesamt hat der Mindestlohn praktisch keine Auswirkungen, weil der Impuls des Mindestlohns auf die gesamtwirtschaftliche Lohnsumme letztlich zu gering ist. Auf individueller Ebene können sich die Rentenanwartschaften der Versicherten je nachdem, wie deutlich ihr Verdienst aufgrund der Mindestlohneinführung gestiegen ist, erhöhen. Die Rentenanwartschaften bleiben aber bei einem Verdienst in Höhe des Mindestlohns selbst bei durchgängiger Vollzeitbeschäftigung unter dem Niveau der Grundsicherung im Alter. Abstract: The Effects of Minimum Wage on the Statutory Pension Insurance in Germany In 2015, Germany introduced a national minimum wage. Based on a simulation model and empirical data we analyse its effects on the statutory pension insurance. We will consider aggregate effects on the pension insurance system in total as well as on individual pension entitlements of employees. Our results show that the minimum wage has only negligible effects on the pension system as a whole because the minimum wage induced wage effects on the economy’s total wage bill are rather small. On the individual level, the minimum wage can help to increase individual pension entitlements. The magnitude depends on individual wage increases resulting from the minimum wage introduction. However, even continuous full-time employment at the minimum wage level will not be enough to lift individual pension entitlements above the guaranteed minimum pension level.


Author(s):  
Gabriel Franklin ◽  
Tibérius O. Bonates

This chapter describes an agent-based simulation of an incentive mechanism for scientific production. In the proposed framework, a central agency is responsible for devising and enforcing a policy consisting of performance-based incentives in an attempt to induce a global positive behavior of a group of researchers, in terms of number and type of scientific publications. The macro-level incentive mechanism triggers micro-level actions that, once intensified by social interactions, lead to certain patterns of behavior from individual agents (researchers). Positive reinforcement from receiving incentives (as well as negative reinforcement from not receiving them) shape the behavior of agents in the course of the simulation. The authors show, by means of computational experiments, that a policy devised to act at the individual level might induce a single global behavior that can, depending on the values of certain parameters, be distinct from the original target and have an overall negative effect. The agent-based simulation provides an objective way of assessing the quantitative effect that different policies might induce on the behavior of individual researchers when it comes to their preferences regarding scientific publications.


2017 ◽  
Vol 2 (1) ◽  
pp. 88-123 ◽  
Author(s):  
Dominic Burbidge ◽  
Nic Cheeseman

AbstractPolitical economy comparisons of Kenya and Tanzania have often found the political salience of ethnicity to be far higher in the former than the latter, with a negative impact on intercommunal trust. This difference has tended to be explained on the basis of the different kinds of leadership that the two countries experienced after independence. However, these findings have typically been demonstrated using aggregate or survey data. This paper assesses the salience of ethnicity at the individual level for the first time, deploying monetized two-round trust games in urban Kenya and Tanzania. The experimental games isolate the comparative impact of common knowledge of ethnicity and integrity among a quasi-random selection of 486 citizens. Verifying previous findings, we observe higher levels of trust and trustworthiness in Tanzania as compared with Kenya. Further, in comparison with Kenya, any shared knowledge of ethnic identities in Tanzania leads players to transfer fewer resources, while common knowledge that both players are “honest” led to higher transfers there than in Kenya. These results provide robust evidence of higher levels of trust in Tanzania, and of the negative effect in that country of common knowledge of ethnicity on levels of cooperation. The findings demonstrate the way in which political context can shape the impact of ethnic diversity, and encourage further experimental research that looks at the intersubjective dynamics of social cooperation.


2019 ◽  
Vol 29 (2) ◽  
pp. 214-226 ◽  
Author(s):  
Wine Tesseur

Purpose The purpose of this paper is to discuss the role of languages and translation in the context of capacity building in NGOs in Kyrgyzstan. It argues that language barriers can impede local capacity building, while translation can help in overcoming some of the issues encountered. Design/methodology/approach The paper reports on what NGO workers have said on the role of languages and translation in their work in 34 semi-structured interviews conducted in Kyrgyzstan in January 2018. The discussion is structured around a theoretical understanding of capacity building at three levels: the organisational level, the individual level and a broader enabling environment. Findings First, the paper demonstrates that knowledge of English plays a key role in accessing international funding and information. Second, it describes the challenges that NGO workers encounter when translating information related to development into Russian and Kyrgyz. Third, it argues that donors do not overtly consider the important role of languages. Together, the findings suggest that ignoring the role of languages and translation can have a negative effect on project outcomes and power relationships. Practical implications Policy recommendations for international NGOs and donors drawn from this case study and from comparative case studies on Peru and Malawi have been published in Crack et al. (2018). Originality/value The paper argues that taking the role of languages and translation into account can result in a more in-depth understanding of aspects that may contribute to better local capacity building.


The Condor ◽  
2005 ◽  
Vol 107 (3) ◽  
pp. 694-702 ◽  
Author(s):  
Matthieu Féret ◽  
Joël Bêty ◽  
Gilles Gauthier ◽  
Jean-François Giroux ◽  
Gérald Picard

AbstractAbdominal profile indices were developed to evaluate body condition in birds without capturing or handling them. We assessed the reliability of abdominal profile indices in predicting condition of spring staging Greater Snow Geese (Chen caerulescens atlantica). We first calibrated profile scores assigned to females against two direct measures of nutrient stores, abdominal fat and body mass corrected for body size. Abdominal profile indices were linearly and significantly related to both abdominal fat and body mass but the variance was high for individuals assigned to the same profile score (R2 = 0.08 and R2 = 0.09, respectively, n = 230). On average, an increase of one profile score corresponded to an increase of 100 g in body mass. Abdominal profiles were better predictors of average abdominal fat and body mass of birds assigned to the same profile category. To assess the usefulness of abdominal profiles in the field, we also examined if the technique could detect the negative effect of a spring hunt on nutrient storage by staging geese, an effect previously detected with internal measures of nutrient reserves. We monitored seasonal changes in abdominal profile indices of staging geese in years without (1997 and 1998) and with the spring hunt (1999 and 2000). In two out of three regions, abdominal profiles revealed that condition increased at a higher rate in nonhunting than in hunting years. The lack of a negative effect of hunting in the other region was likely due to variability among observers in abdominal profile scoring. We conclude that abdominal profile indices can be useful to assess body condition of spring staging Greater Snow Geese although the technique has serious limitations at the individual level, especially without proper training of observers.¿Son los Perfiles Abdominales Útiles para Determinar la Condición Corporal de Chen caerulescens atlantica durante Escalas Migratorias de Primavera?Resumen. Los índices de perfil abdominal fueron desarrollados para evaluar la condición corporal de las aves sin tener que capturarlas o manipularlas. En este estudio examinamos la confiabilidad de dichos índices para predecir la condición corporal de gansos Chen caerulescens atlantica durante la época de escalas migratorias de primavera. Inicialmente, calibramos los puntajes de los perfiles asignados a un grupo de hembras con respecto a dos medidas directas de reservas nutritivas, la grasa abdominal y la masa corregida por el tamaño corporal. Los índices de perfil abdominal estuvieron lineal y significativamente relacionados con la grasa abdominal y la masa corporal (R2 = 0.08 y R2 = 0.09, respectivamente, n = 230), pero la varianza entre individuos asignados al mismo puntaje del perfil fue alta. En promedio, un incremento de un punto en el perfil correspondió a un incremento de 100 g en la masa corporal. Los perfiles abdominales predijeron de mejor manera los promedios de grasa abdominal y masa corporal de aves asignadas a la misma categoría del perfil. Para evaluar la utilidad de los perfiles abdominales en el campo, también examinamos si la técnica podía detectar el efecto negativo de la cacería de primavera sobre el almacenamiento de nutrientes en gansos que estaban haciendo escalas migratorias, un efecto previamente detectado por medio de medidas internas de las reservas nutritivas. Monitoreamos los cambios estacionales en los índices de perfil abdominal de gansos en años que estuvieron (1997 y 1998) y no estuvieron (1999 y 2000) expuestos a cacería en la primavera. En dos de las tres regiones, los perfiles abdominales indicaron que la condición corporal se incrementó a una tasa mayor en los años sin cacería. La ausencia de un efecto negativo de la cacería en la otra región probablemente fue debida a la variabilidad entre distintos observadores al establecer los valores del perfil abdominal. Concluimos que los índices de perfil abdominal pueden ser útiles para evaluar la condición corporal de estos gansos durante la época de escalas migratorias, pero la técnica tiene limitaciones serias a nivel individual, especialmente cuando los observadores no han sido entrenados adecuadamente.


2011 ◽  
Vol 64 (11) ◽  
pp. 1401-1423 ◽  
Author(s):  
Jun Wei ◽  
Wei Zheng ◽  
Mian Zhang

This study explores how individual level and team level social capital characteristics manifest their joint influence on knowledge transfer, considering team social capital as a moderator between individual social capital and knowledge transfer. Situated in a post-training context, a survey of 390 individuals from 30 teams in a Chinese bank was conducted. Our results revealed that team social capital interacted with individual social capital in influencing knowledge transfer. At the individual level, distance and structural equivalence between the knowledge seeker and the knowledge source influenced how much knowledge was transferred between them. Furthermore, team network density mitigated the negative effect of distance on knowledge transfer, and team learning culture reduced the positive effect of structural equivalence on knowledge transfer. Theoretical implications based on the findings are drawn.


2021 ◽  
Author(s):  
Miina Lõoke ◽  
Lieta Marinelli ◽  
Cécile Guérineau ◽  
Christian Agrillo ◽  
Paolo Mongillo

AbstractThe ability to complete partially missing contours is widespread across the animal kingdom, but whether this extends to dogs is still unknown. To address this gap in knowledge, we assessed dogs’ susceptibility to one of the most common contour illusions, the Kanizsa’s triangle. Six dogs were trained to discriminate a triangle from other geometrical figures using a two-alternative conditioned discrimination task. Once the learning criterion was reached, dogs were presented with the Kanizsa’s triangle and a control stimulus, where inducers were rotated around their centre, so as to disrupt what would be perceived as a triangle by a human observer. As a group, dogs chose the illusory triangle significantly more often than control stimuli. At the individual level, susceptibility to the illusion was shown by five out of six dogs. This is the first study where dogs as a group show susceptibility to a visual illusion in the same manner as humans. Moreover, the analyses revealed a negative effect of age on susceptibility, an effect that was also found in humans. Altogether, this suggests that the underling perceptual mechanisms are similar between dogs and humans, and in sharp contrast with other categories of visual illusions to which the susceptibility of dogs has been previously assessed.


Author(s):  
Ante Glavas ◽  
Mislav Radic

Corporate social responsibility (CSR) is an important topic for both academics and practitioners because it potentially influences all aspects of an organization—from relationships with stakeholders to strategy to daily routines and practices. Thus, scholars have explored CSR for close to one hundred years. Prior research has been primarily conducted at the organizational and institutional levels, but has largely overlooked the individual-level of analysis, which is a major gap considering that CSR is enacted by and influences people. Recently, this gap has been addressed by an increased focus on the individual level of analysis—also known as “micro-CSR.” However, CSR is a multilevel construct, so even when focusing on the individual level, all levels need to be taken into consideration at the same time. Moreover, CSR is cross-disciplinary. Prior research has often focused on disciplines such as strategy, but fields such as psychology have much to offer—especially because CSR is conducted through and affects individuals. Moreover, due to the historical focus of CSR on the organizational level of analysis, most studies have aggregated CSR to the firm level. These studies have shown mixed results of the effects of CSR. One reason is that when CSR is aggregated, the variance at the individual level of analysis is lost. Employees might react both positively and negatively to CSR. For example, CSR is often extra-role (e.g., volunteering, being part of committees) and can have a negative effect of role strain and stress. For other employees, they might find tension with the way that CSR is carried out. Future research could dive more deeply into the psychology of CSR and how, when, and why employees might react to CSR differently.


2019 ◽  
Vol 74 (1) ◽  
pp. 69-104 ◽  
Author(s):  
Caroline Knight ◽  
Sharon K Parker

It is not yet clear whether work redesigns actually affect individual-, team- or organizational-level performance. In a synthesis of this literature, we conclude there is good overall evidence, with the most promising evidence at the individual level. Specifically, our systematic review assessed whether top-down work redesign interventions affect performance and, if so, why (mechanisms) and when (boundary conditions). We identified 55 heterogeneous work redesign intervention studies, of which 39 reported a positive effect on performance, two reported a negative effect, and 14 reported mixed effects. Of five types of work redesign, the evidence that work characteristics can explain the effect of redesign interventions on performance was most promising for relational interventions, and participative and non-participative job enrichment and enlargement. Autonomous work group and system-wide interventions showed initial evidence. As to ‘why’ work redesigns enhance performance, we identified change in work motivation, quick response and learning as three core mechanisms. As to ‘when’, we showed that intervention implementation, intervention context (including alignment of organizational systems, processes and the work redesign) and person factors are key boundary conditions. We synthesize our findings into an integrative multilevel model that can be used to design, implement and evaluate work redesigns aimed at improving performance.


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