Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands

In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which will be known to the tax authority for sure, and an 'unregistered' income that will only be known with some probability. This unregistered income comes from self-employment in the Tax treatment and from black labor supplementing some unemployment compensation in the Welfare treatment. Subjects have then to decide on whether reporting their income or not, knowing the risk of detection. The results show that (i) individuals evade more in the Welfare treatment than in the Tax treatment; (ii) many subjects choose an option that allows for tax evasion or welfare fraud but report their income honestly anyway; (iii) examples of low compliance tend to increase tax evasion while examples of high compliance exert no influence; (iv) tax evasion is more frequent in France and the Netherlands; Walloons evade taxes less than the Flemish. There is no cross-country difference in welfare dodging.tax evasion, social fraud, social comparisons, cross-country comparisons, experiments

Incentive Effects on Risk Attitude in Small Probability Prospects

Most studies on the role of incentives on risk attitude report data obtained from within-subject experimental investigations. This may however raise an issue of sequentiality of effects as later choices may be influenced by earlier ones. This paper reports instead between-subject results on the effect of monetary stakes on risk attitudes for small probability prospects in a laboratory experiment. Under low stakes, we find the typical risk seeking behavior for small probabilities predicted by the prospect theory. But under high stakes, we provide some evidence that risk seeking behavior is dramatically reduced. This could suggest that utility is not consistently concave over the outcome space, but rather contains a convex section for very small amounts.risk attitude, incentives, decision, experiment

Implantation of esterified hyaluronic acid in microdissected Reinke's space after vocal fold microsurgery

laryngeal and vocal results obtained after microflap excision of benign vocal fold lesions and immediate implantation of esterified hyaluronic acid(EHA) in the surgical wound are described in this study. Prospective and comparative study on 83 patients ( 33 implanted with EHA and 50 not implanted). Longest follow up is 4 years. The objectives are to confirm the innocuity of the technique, to demonstrate the laryngeal and vocal evolution at short and long term, and to evaluate the eventual positive impact of EHA implantation on the pliability of the superficial layer of the lamina propria (SLLP) and on voice. The use of EHA implant in microdissected SLLP is safe and leads to good laryngeal and vocal outcomes in the treated patients

Production ovine et mise sous assurance qualité : l'exemple de l'agneau de l'Ardet

Dans une première partie, l'auteur dresse le bilan de l'état actuel de la filière viande ovine française à tous ses échelons. Après avoir exposé la situation de la France sur le marché international, l'auteur explique la nécessité économique pour la production française de se différencier et les moyens qu'elle se donne pour y arriver. Dans une seconde partie, l'exemple de cette mutation du monde ovin est illustré par la certification de conformité produit "Agneau de l'Adret", démarche régionale développée par la société SOFRAG depuis 1993

Rapid decline in child mortality in a rural area of Senegal

Retrospective and prospective demographic and health data collected on the population of Mlomp (6352 people in 1985), a rural area of Senegal, show that the probability of dying before the age of 5 years declined from 350 to 81 deaths per hundred livebirths in the last 25 years. This dedine is greater and faster than ever observed in Senegal. The drop in mortality mainly results from improved access to new and efficient health services-a dispensary and a maternity clinic-and from growth surveillance, health education, vaccination and malaria programmes initiated in the 1960s and 1970s. Although socioeconomic conditions have changed in the area, the influence of classical factors such as women's educational level and improvement in transportation has probably been limited. Deaths from diseases that can be prevented by immunization (such as neonatal tetanus, measles, whooping cough) are now very rare (3% of the deaths of children under 5 years during the period 1985–1989). Although the risks of dying from diarrhoea or acute respiratory infections are much lower than in other rural areas of Senegal, these are still the main causes of deaths (33% and 19% of deaths after 1 month of age). Malaria, despite its high morbidity during the rainy season, causes few deaths (4%). This reflects the success of the health education programme promoting chemoprophylaxis and early treatment of fever cases. Mlomp is one example of an African rural area where the provision of well-organized health services at a reasonable cost has produced a dramatic decline in child mortality

Beaufort : demain ? La démarche prospective par scenarii de développement. Application au village-station de Beaufort : entre identité et tourisme

A community project needs to take into account its surroundings in order to be sustainable. It should adjust to past and present evolutions, and above all anticipate the future development of the territory. To effectively orient the community’s development and in order to join project and identity together, a prospective approach is necessary. Tools, such as surveys or potential plans of development, (scenarii) help create discussion in the elaboration of an anticipated, shared, contextualized and sustainable project. The case study of the Beaufort community provides a means to understand contemporary urban issues by identifying current and potential trends showing why a prospective approach to rural and mountainous regions may be of interest. Facing changing habits in leisure activities and climate change tending towards milder winters, the way in which the future of small ski resorts, such as Arêches-Beaufort needs to take into equal account the touristic, agricultural, environmental, and social issues of its population in order to keep its entire identity.Un projet communal, pour être durable, doit être "territorialisé". Il doit entrevoir les logiques des dynamiques du territoire auquel il dépend tant celles passées qu’actuelles mais surtout anticiper sur son devenir. Pour orienter efficacement le développement communal et faire correspondre projet et identité, l’approche prospective est pertinente. Des outils, tels que les questionnaires ou l’approche par scenarii de développement, sont autant de supports de réflexion utiles à l’élaboration d’un projet anticipé, partagé, contextualisé et durable. Le cas d’étude de Beaufort permet d’appréhender les enjeux urbains contemporains, en identifiant des tendances, actuelles et à venir, et de réfléchir sur l’intérêt de la prospective en milieu rural de montagne. Face à une évolution des pratiques de loisirs et du changement climatique supposant de réfléchir « l’après-neige », la réflexion autour du devenir des villages-station, telle qu’Arêches-Beaufort, doit être entendue dans une perspective de pérennisation et de conciliation du tourisme, de l’agriculture, de l’environnement et des populations

Recent Advances in the Management of Diabetes Mellitus

peer reviewedThe recent epidemic of type 2 diabetes and the recognition that achieving specific glycemic goals can reduce morbidity have made the effective treatment of hyperglycemia a priority. The new therapeutic agents and the development of algorithms for the adjustment of therapy might contribute to an improved management of the disease. Moreover, type 2 diabetes is frequently associated with other co-morbidities (obesity, hypertension, dyslipidaemia, prothrombotic state). The appropriate management of patients with type 2 diabetes requires a global approach targeting each risk factor in order to reduce cardiovascular morbidity and mortality. This challenge represents a major public health issue. In type 1 diabetes patients, intensive therapy such as in the Diabetes Control and Complications Trial (DCCT) has been shown to obtain long-term beneficial effects on the reduction of the risk of progressive retinopathy, neuropathy and nephropathy and of the risk of cardiovascular disease. This benefit reinforces the original DCCT message that intensive therapy should be implemented as early as possible in people with type 1 diabetes. The recent development of new insulin analogues and the technical improvements of portable insulin pumps might contribute to obtain such a better metabolic control.RÉSUMÉ : L’augmentation d’incidence, quasi épidémique, du diabète de type 2 et la démonstration que l’obtention de bons taux glycémiques permettait de réduire la morbidité ont fait du traitement de l’hyperglycémie une priorité. Le développement de nouvelles classes thérapeutiques et la mise au point d’algorithmes de traitement contribuent à améliorer cette prise en charge. De plus, le diabète de type 2 est souvent associé à d’autres comorbidités (obésité, hypertension artérielle, dyslipidémies, état pro-thrombotique). La prise en charge du patient diabétique de type 2 requiert une approche globale visant à corriger chaque facteur de risque, ce qui permet de réduire substantiellement la mortalité cardio-vasculaire. Cette stratégie doit être considérée comme un objectif majeur de santé publique. Chez le sujet diabétique de type 1, un traitement intensif, comme celui imposé dans l’étude DCCT, permet d’obtenir une réduction prolongée du risque de survenue et de progression de la rétinopathie, de la neuropathie, de la néphropathie ainsi que du risque de maladie cardio-vasculaire. Ce bénéfice persistant renforce le message initial de l’étude DCCT qui avait démontré que le traitement intensif du diabète de type 1 devait être instauré dès le début de la maladie. Le développement récent des analogues de l’insuline et les améliorations techniques des pompes à insuline portables pourraient contribuer à atteindre un meilleur contrôle métabolique