Rank Dependent Utility, Tax Evasion and Labor Supply

In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies. Two main types of explanation have been suggested as solutions to this puzzle: (1) Tax payers act according to some non-expected utility theory, and (2) Individual ethical norms and social stigma induce people not to cheat. In the present study we test two hypotheses within these broad explanations: (1) Tax payers are weighting subjective probabilities of being penalised according to the rank dependent utility theory, and (2) Tax payers’ beliefs about social norms have an effect on their decision to evade taxes. Our model is characterized by a simultaneous determination of tax evasion and labour supply, including the effect on tax payers of a social norm of not cheating. Using Norwegian survey data our hypotheses are corroborated. Our estimates imply that if the objective probability of being penalized is, say 3 %, the weighted probability is about 23 %. Our study provides an independent confirmation of the rank dependent expected utility theory. The model explains data 53% better than pure random choices and predicts hours worked in the regular economy, among tax evaders as well non tax evaders, rather precisely. The model is an example of a two sector choice model and the results indicate that an overall wage increase may shift labor supply away from the irregular part of the economy towards the regular.labor supply, tax evasion, rank dependent utility

How to reach trustworthy decisions for caesarean sections on maternal request: a call for beneficial power

Caesarean delivery is a common and life-saving intervention. However, it involves an overall increased risk for short-term and long-term complications for both mother and child compared with vaginal delivery. From a medical point of view, healthcare professionals should, therefore, not recommend caesarean sections without any anticipated medical benefit. Consequently, caesarean sections requested by women for maternal reasons can cause conflict between professional recommendations and maternal autonomy. How can we assure ethically justified decisions in the case of caesarean sections on maternal request in healthcare systems that also respect patients’ autonomy and aspire for shared decisions? In the maternal–professional relationship, which can be characterised in terms of reciprocal obligations and rights, women may not be entitled to demand a C-section. Nevertheless, women have a right to respect for their deliberative capacity in the decision-making process. How should we deal with a situation of non-agreement between a woman and healthcare professional when the woman requests a caesarean section in the absence of obvious medical indications? In this paper, we illustrate how the maternal–professional relationship is embedded in a nexus of power, trust and risk that reinforces a structural inferiority for women. To accommodate for beneficial use of power, these decision processes need to be trustworthy. We propose a framework, inspired by Lukes’ three-dimensional notion of power, which serves to facilitate trust and allows for beneficial power in shared processes of decision-making about the delivery mode for women requesting planned C-sections.publishedVersio

Rank dependent utility, tax evasion and labor supply

In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies. Two main types of explanation have been suggested as solutions to this puzzle: (1) Tax payers act according to some non-expected utility theory, and (2) Individual ethical norms and social stigma induce people not to cheat. In the present study we test two hypotheses within these broad explanations: (1) Tax payers are weighting subjective probabilities of being penalised according to the rank dependent utility theory, and (2) Tax payers' beliefs about social norms have an effect on their decision to evade taxes. Our model is characterized by a simultaneous determination of tax evasion and labour supply, including the effect on tax payers of a social norm of not cheating. Using Norwegian survey data our hypotheses are corroborated. Our estimates imply that if the objective probability of being penalized is, say 3 %, the weighted probability is about 23 %. Our study provides an independent confirmation of the rank dependent expected utility theory. The model explains data 53% better than pure random choices and predicts hours worked in the regular economy, among tax evaders as well non tax evaders, rather precisely. The model is an example of a two sector choice model and the results indicate that an overall wage increase may shift labor supply away from the irregular part of the economy towards the regular

Samskapende sosial innovasjon, en snarvei til et bærekraftig velferdssamfunn?

Velferdsstaten Norge trenger hjelp til å løse fremtidens velferdsbehov. Et av disse problemområdene er rusproblematikken. Statistikken for overdosedødsfall har vært lik de siste årene. Dette indikerer at eksisterende løsninger ikke er tilstrekkelige, og problemet forblir det samme. Det er behov for innovasjon og nye behandlingsmetoder innenfor dette området. I denne oppgaven ønsket vi å fordype oss i fenomenet samskapende sosial innovasjon. Dette innebærer å engasjere relevante aktører på tvers av profesjon og sektor for å sammen løse et udekket sosialt behov. Vi studerer et bestemt case og undersøker problemstillingen: Hva er samskapende sosial innovasjon i praksis? Er samarbeidet mellom Drammen kommune, Fotballstiftelsen og Strømsgodset Fotball om et gatelag i Drammen på rusomsorgsområdet et eksempel på samskapende sosial innovasjon? Strømsgodset gatelag er et samarbeid mellom Drammen kommune, Fotballstiftelsen og spillerne på laget. Fotballaget er et lavterskeltilbud for mennesker som har eller har hatt et rusproblem. Deltagelse på gatelaget har ført til positive ringvirkninger også utenfor fotballbanen. Vårt studie undersøker om samhandlingen mellom partene resulterer i samskapende sosial innovasjon. For å besvare problemstillingen vår har vi gjennomført kvalitative dybdeintervjuer med respondenter fra de tre ulike sektorene i problemstillingen. Vi har analysert våre empiriske funn opp mot eksisterende teori på samskapende sosial innovasjon. På bakgrunn av våre empiriske funn analysert opp mot relevant teori konkluderer vi med at samarbeidet mellom Drammen kommune, Fotballstiftelsen og spillerne på laget er et eksempel på samskapende sosial innovasjon. Selve prosessen og resultatet er av verdi for alle involverte parter. Kombinasjonen av ulik kunnskap og kompetanse utfyller hverandre, og samhandlingen gir resultater

Teacher educators reflecting on case-based teaching – a collective self-study

The current study is a collective self-study on how we as 15 teacher educators at a university in Norway tried to improve our teaching through working with cases with the aim of better supporting student teachers in making links between theory and practice. We wanted to address the common criticism in teacher education concerning a perceived gap between practice and theory. Our presupposition was that one way to prepare student teachers for work and bring together theoretical and practical knowledge would be through case-based teaching. We agreed that we wanted to try different ways of working with cases and to follow our own actions with research and conduct a self-study. Throughout the project, each teacher educator experienced to learn about case-based teaching, but our joint learning was limited due to practical issues and lack of time. With teacher education as a shared responsibility, our conclusion is that teacher educators need time to develop as a team, not only as individual teachers.publishedVersio

Er konserveringsmidlene benzosyre og sorbinsyre skadelig for tarmbakterier?

Tidligere forskning viser til at mennesker er helt avhengige av bakteriene i tarmfloraen. I dette forsøket ble Escherichia coli K-12 eksponert for konserveringsmidlene benzosyre og sorbinsyre for å undersøke overlevelsesraten. Etter at sorbinsyre og benzosyre ble tilsatt på petriskåler med E .coli, ble det observert en redusert vekst av E. coli, og bakteriene ble i stor grad drept

Conservation of the endangered Arctic fox in Norway - are successful reintroductions enough?

Translocation of captive-bred animals has become a widespread conservation practice to counteract species extinctions. We analyse and discuss the apparent success and shortcomings of Arctic fox (Vulpes lagopus) reintroductions in alpine tundra areas of Norway. We followed the fate of 915 foxes between 2007 and 2020 and estimated the apparent survival and reproductive success of captive-bred and released Arctic foxes, compared to wild-born descendants. Relationship to abundance of small rodents, population size, and age were explored. Overall, apparent survival and probability of breeding were similar between captive-bred and wild-born foxes, positively linked to rodent abundance. For wild-born foxes, both breeding propensity and litter size declined with increasing fox population size. This could be a first sign of the limited capacity of single tundra patches to house self-subsistent populations. Thus, facilitating and maintaining connectivity among remnant and re-established Arctic fox populations, creating functional metapopulations, is essential for further improvement and longterm survival. Relying on the combined measures of supplementary feeding and red-fox (Vulpes vulpes) control, the Arctic fox captive-breeding and reintroduction programme has so far been highly successful. However, anthropogenic drivers facilitating red fox invasion into the Arctic fox habitat, along with climate driven irregularities and dampened small rodent cycles, could inhibit the establishment of a self-sustained population. A more holistic ecosystem approach and conservation measures to restore alpine fauna should be considered.publishedVersio

Predation of endangered Arctic foxes by Golden eagles: What do we know?

Dedicated conservation efforts spanning the past two decades have saved the Fennoscandian Arctic fox (Vulpes lagopus) population from local extinction, and ex-tensive resources continue to be invested in the species' conservation and manage-ment. Although increasing, populations remain isolated, small and are not yet viable in the longer term. An understanding of causes of mortality are consequently impor-tant to optimize ongoing conservation actions. Golden eagles (Aquila chrysaetos) are a predator of Arctic foxes, yet little information on this interaction is available in the literature. We document and detail six confirmed cases of Golden eagle depredation of Arctic foxes at the Norwegian captive breeding facility (2019–2022), where foxes are housed in large open-air enclosures in the species' natural habitat. Here, timely detection of missing/dead foxes was challenging, and new insights have been gained following recently improved enclosure monitoring. Golden eagle predation peaked during the winter months, with no cases reported from June to November. This find-ing contrasts with that which is reported from the field, both for Arctic and other fox species, where eagle depredation peaked at dens with young (summer). While the seasonality of depredation may be ecosystem specific, documented cases from the field may be biased by higher survey efforts associated with the monitoring of repro-ductive success during the summer. Both white and blue color morphs were housed at the breeding station, yet only white foxes were preyed upon, and mortality was male biased. Mitigation measures and their effectiveness implemented at the facility are presented. Findings are discussed in the broader Arctic fox population ecology and conservation context. avian predators, carnivores, interspecific competition, intraguild predation, raptors Behavioural ecology, Biodiversity ecology, Conservation ecology, Ecosystem ecology, Evolutionary ecology, ZoologypublishedVersio