17,709 research outputs found

    Jane Claire Dirks\u27s Correspondence with Stanley G. Jewett

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    This exchange between Jane Claire Dirks (later Jane Claire Dirks-Edmunds) and Stanley G. Jewett, a biologist with Region 1 of the Fish and Wildlife Service (serving Oregon and five other states), is an example of the type of correspondence Dirks had with various experts on the Pacific forest region while she was completing her doctoral thesis. Dirks-Edmunds began to study Zoology in Illinois immediately after earning her Bachelor\u27s degree in Biology from Linfield College in 1937. She returned to teach in the Biology department at Linfield from 1941-1974

    The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good

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    This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax. While the model has been enormously useful as an analytical device for studying two sector economies, its usefulness for understanding the incidence and excess burden of the corporate income tax remains in question. One difficulty confronting all empirical analyses of the Harberger Model is how to treat noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. The Harberger Model provides no real guide to this question since it assumes that one good is produced only by corporations and the other good is produced only by noncorporate firms. Stated differently, Harberger models the differential taxation of capital used in the production of different goods, rather than the taxation of capital used by corporations per se. This paper presents a two good model with corporate and noncorporate production of both goods. The incidence of the corporate tax in our Mutual Production Model (MPM) can differ markedly from that in the Harberger model. A hallmark of Harberger's corporate tax incidence formula is its dependence on differences across sectors in elasticities of substitution between capital and labor. In contrast, the incidence of the corporate tax in the MPM may fall 100 percent on capital regardless of sector differences in substitution elasticities. The difference between the two models in the deadweight loss from corporate taxation is also striking. Using the Harberger - Shoven data and assuming unitary substitution and demand elasticities, the deadweight loss is over ten times larger in the CES version of the MPM than in the Harberger Model. Part of the explanation for this difference is that in the Harberger Model only the difference in the average corporate tax in the two sectors is distortionary, while the entire tax is distortionary in the MPM. A second reason for the larger excess burden in the MPM is that the MPM has a very large, indeed infinite, substitution elasticity in demand between corporate and noncorporate goods; in contrast, applications of the Harberger Model assume this elasticity is quite small.

    Organization Development for Social Change

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    The field of organization development (OD) has emerged from efforts to improve the performance of organizations, largely in the for-profit sector but more recently in the public and not-for-profit sectors as well. This paper examines how OD concepts and tools can be used to solve problems and foster constructive change at the societal level as well. It examines four areas in which OD can make such contributions: (1) strengthening social change-focused organizations, (2) scaling up the impacts of such agencies, (3) creating new inter-organizational systems, and (4) changing contexts that shape the action of actors strategic to social change. It discusses examples and the kinds of change agent roles and interventions that are important for each. Finally, it discusses some implications for organization development intervention, practitioners, and the field at large.This publication is Hauser Center Working Paper No. 25. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers
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