Building the Field of Arts Engagement: Prospects and Challenges

The cultural sector in America is grappling with how to remain relevant to the rapidly changing society from which it draws its audiences and support. This is a demanding task -- adapting to rapid demographic and technological change is no less challenging for the cultural sector than for journalism, the music industry, publishing, or the taxi cab business today. But if the cultural sector does not take on this task, it risks marginalization. Cultural leaders therefore need to examine the mechanics of engagement in the arts in a concerted way, distill lessons from their successes and failures, and share those lessons -- in short, to build the field of arts engagement. To explore this topic, in 2015 Irvine commissioned AEA Consulting to undertake panel discussions, surveys, and bilateral interviews across the arts sector. This report contains observations and reflections by Adrian Ellis, Elizabeth Ellis, and their colleagues

Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis, questions on the distribution of the tax burden among firms of different characteristics have arisen and still remain at the heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the distribution of tax consequences among heterogeneous firms. The model processes firm-level financial accounting input data and derives the firm specific tax base and tax due endogenously in accordance with the tax code. To smooth out distortions between the sample and the population of German corporations, the sample is extrapolated on the basis of the corporate income tax statistic. The simulation results show inter alia that the average annual relief as measured by the average decline in the effective tax burden on cash flow amounts to 2.8 percentage points for large corporations and to 6 percentage points for small corporations. Furthermore, the results illustrate that firms with low profitability, high debt ratio and high capital intensity benefit least from the reform. As to tax revenues, the reform induced decrease amounts to € 9.8 billion and the trade tax gains fiscally in importance. --tax reform,microsimulation,tax policy evaluation

Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis, questions on the distribution of the tax burden among firms of different characteristics have arisen and still remain at the heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the distribution of tax consequences among heterogeneous firms. The model processes firm-level financial accounting input data and derives the firm specific tax base and tax due endogenously in accordance with the tax code. To smooth out distortions between the sample and the population of German corporations, the sample is extrapolated on the basis of the corporate income tax statistic. The simulation results show inter alia that the average annual relief as measured by the average decline in the effective tax burden on cash flow amounts to 2.8 percentage points for large corporations and to 6 percentage points for small corporations. Furthermore, the results illustrate that firms with low profitability, high debt ratio and high capital intensity benefit least from the reform. As to tax revenues, the reform induced decrease amounts to 9.8 billion and the trade tax gains fiscally in importance. --Tax reform,microsimulation,tax policy evaluation

Infrared Excess in the Be Star Delta Scorpii

We present infrared photometric observations of the Be binary system delta Scorpii obtained in 2006. The J,H and K magnitudes are the same within the errors compared to observations taken 10 months earlier. We derive the infrared excess from the observation and compare this to the color excess predicted by a radiative equilibrium model of the primary star and its circumstellar disk. We use a non-LTE computational code to model the gaseous envelope concentrated in the star's equatorial plane and calculate the expected spectral energy distribution and Halpha emission profile of the star with its circumstellar disk. Using the observed infrared excess of delta Sco, as well as Halpha spectroscopy bracketing the IR observations in time, we place constraints on the radial density distribution in the circumstellar disk. Because the disk exhibits variability in its density distribution, this work will be helpful in understanding its dynamics.Comment: 12 pages, 14 figures, to be published in PASP May 200

How Civil Society Organizations Works Politically to Promote Pro-Poor Policies in Decentralized Indonesian Cities

This paper examines how civil society organizations (CSOs) have taken advantage of the increased opportunities created by decentralization to influence the role and functions of local administrations in urban areas of Indonesia. The paper utilizes evidence from two cities in Central Java where policies were passed that expanded health insurance coverage for the poor: Semarang (pop. 1.5 million) and Pekalongan (pop. 300,000). The paper argues that CSOs are increasingly able to influence local policy outcomes -- regardless of the leadership qualities among elected officials -- by working politically. We describe the political context of each city, which varies greatly. We provide evidence of how pro-poor advocates expanded their capital by identifying allies, building coalitions and taking advantage of critical junctures in order to influence social policy. We demonstrate how developing constituent interest in public policy has helped CSOs hold government accountable to the poor. We present a fiscal analysis of municipal revenue and spending produced by CSO partners, which illustrates both the challenges of increasing allocations, as well as the outcomes in terms of expanded coverage of health services. In conclusion, we offer implications for development programming going forward

NARS-CGIAR Partnership Initiative

Report presented at MTM96 on the progress of consultations among NARS on relationships with the CGIAR following approval of a proposed outline action plan at ICW95. The update includes a summary of action taken at ICW95, a review of regional fora of NARS held December 1995 through March 1996, and a report on a meeting of facilitating donor agencies in March 1996. It notes that the preparation of a framework paper has been delayed to permit greater involvement of NARS in the process. Attached to the report is the original Outline Action Plan prepared by members of a NARS working group set up at an IFAD-sponsored consultation held at the CGIAR Mid Term Meeting, May 1995. This plan was endorsed at the CGIAR meeting in October-November 1995.Appendixes to the action plan include: an earlier progress report dated November 1995, with an agenda for regional fora and a budget for external support; a statement by European Donors at ICW1995; a background paper presented by the German Delegation at ICW95; and a description of regional fora that existed or were being developed

Learning from experience leading to engagement: for a Europe of religion and belief diversity

The Religious Diversity and Anti-Discrimination Training Program provides a remarkable opportunity for participants of all walks of life to share opinions, concerns and needs of a variety of very real and practical issues such as the role of religion in education, accommodating religious practice in the work place, adapting social services to religio-cultural needs and limitations, engaging minorities in community development, negotiating the use of public space, gender relations, etc. Not only do participants report that the training influences their own roles in local decision-making, but the issues which they raise can be very informative for policy-makers. This Policy Brief, based upon feedback gathered systematically from participants and trainers, provides new insights and ideas to European policy-makers on emerging issues and possible interventions that need to be considered.CEJ

Exploring the global and local networks of national information system integration initiatives : a case study of national cultural collection integration from an actor-network perspective

Australian Museums Online (AMOL) was the earliest attempt to make Australia&rsquo;s distributed cultural collections accessible from a single online resource. Despite early successes, significant achievements and the considerable value it offered certain groups, the project ran into operational difficulties and was eventually discontinued. By using Actor-Network Theory and analysing the global and local actor-networks, it is revealed that although the project originated from large, state museums, buy-in was restricted to individuals, rather than institutions and the most significant value was for smaller, regional institutions. Furthermore, although the global networks that governed the project could translate their visions through the local production networks, because the network&rsquo;s underlying weaknesses were never addressed, over time this destablised the global networks. This case study offers advice for projects attempting to consolidate data sources from disparate sources, and highlights the importance of individual actors in championing the project.<br /