Tax-benefits reforms and the labor market: evidence from Belgium and other EU countries

During the last decade, several EU countries have tried to tackle unemployment and low activity rates through extensive tax cuts. In an effort to encourage the taking up of work – especially amongst the less productive workers – policymakers have shown increasing interest in targeted tax and social security contribution rebates as well as in benefits conditional on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, the UK, France and Belgium, focussing in particular on the reforms carried out in the latter. The potential labor supply effect of the Belgian reforms are assessed via a discrete hours labor supply model. The results are then compared to similar evaluations of reforms implemented in the aforementioned countries. Results suggest than: (i) generalized tax cut are not always effective in stimulating labor supply; (ii) in several central continental Europe, social security contributions play a major role in determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility has unambiguous negative effects on the labor supply of secondary earners (i.e. mostly women); (iv) targeted reductions in taxes and social security contributions, as well as benefits conditioned on employment are effective means to promote employment, but (v) efficient design of these policies is of greatest importance in order to counter potential negative incentive effects on the population already in employment.Tax-benefit Systems – Microsimulation – Household Labour Supply – Multinomial Logit.

Is Belgium 'making work pay'?

In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform (2001) and a reform of social security contributions for low skilled employees (2004). Using a discrete hours labor supply model, this paper assesses the impact of these reforms on aggregate labor supply of males and females in couples. Results suggest that the reforms had a positive (but moderate) effect on both participation and hours worked. Targeted reductions in social security contributions, however, proved to be more effective than the newly introduced tax credit on low earnings.Tax-benefit Systems – Microsimulation – Household Labour Supply – Multinomial Logit.

A Bounded Index Test to make Robust Heterogeneous Welfare Comparisons

During last decade, improved macroeconomic and budgetary conditions have allowed for fiscal reforms in several EU countries. The main aim behind personal income tax reforms across Europe has been to reduce the tax burden on labour and to encourage work – especially for less productive workers. In this context, Anglo Saxon countries and more recently Continental European countries, including Belgium, have shown increasing interest in tax-benefit instruments awarding monetary transfers or tax reductions, conditional on employment. Using a discrete hours labour supply model, this paper assesses the impact of the 2001 Belgian Tax Reform on female labour supply. Results suggest that labour supply responses are moderate but significant by international standards. Yet, due to an uneven calibration of tax rebates and in-works benefits, the potential labour supply responses are rather dispersed over the whole range of the income distribution. Consequently, the gains from the reform do not appear to be evenly distributed across taxpayers.

Environmental Risks Monitoring of Shipwrecks in Italian Seas

After a description of the international regulatory framework, this paper examines the European project DE.E.P.P. and provides an overview of shipwreck databases in Italy. Afterwards, it reconstructs the recent history of the supertanker VLCC Haven which represents one of the largest Mediterranean shipwrecks. The findings of this paper emphasize the need to unify all the various agencies databases into a national Territorial Information System of potentially polluting wrecks. This System would be completed by all the information available in archives and press, to allow an adequate environmental risk monitoring and classification of shipwrecks in the Italian seas

Determinants and outcomes of motivation in health professions education: a systematic review based on self-determination theory

Purpose: This study aimed at conducting a systematic review in health professions education of determinants, mediators and outcomes of students’ motivation to engage in academic activities based on the self-determination theory’s perspective. Methods: A search was conducted across databases (MEDLINE, CINHAL, EMBASE, PsycINFO, and ERIC databases), hand-search of relevant journals, grey literature, and published research profile of key authors. Quantitative and qualitative studies were included if they reported research in health professions education focused on determinants, mediators, and/or outcomes of motivation from the self-determination and if meeting the quality criteria. Results: A total of 17 studies met the inclusion and quality criteria. Articles retrieved came from diverse locations and mainly from medical education and to a lesser extent from psychology and dental education. Intrapersonal (gender and personality traits) and interpersonal determinants (academic conditions and lifestyle, qualitative method of selection, feedback, and an autonomy supportive learning climate) have been reported to have a positive influence on students’ motivation to engage in academic activities. No studies were found that tested mediation effects between determinants and students’ motivation. In turn, students’ self-determined motivation has been found to be positively associated with different cognitive, affective, and behavioural outcomes. Conclusion: This study has found that generally, motivation could be enhanced by changes in the educational environment and by an early detection of students’ characteristics. Doing so may support future health practitioners’ self-determined motivation and positively influence how they process information and their emotions and how they approach their learning activities

Hypermedia for language learning: The FREE model at Coventry University

Coventry University is pioneering the integration of hypermedia into the curriculum for the teaching of Italian language and society with the creation of a package based on Nerino Rossi's novel La neve nel bicchiere. The novel was already in use as a basic course text, and developing a hypermedia package was felt to be the ideal way of creating a more stimulating means of access to it. The procedure used in creating the package is described, as are its contents, the ways in which the students use it and the tasks they are given to perform, the feedback from the students, and its impact on their performance. The testing of the prototype has helped in creating a new cognitive model: the FREE (Fluid Role‐Exchange Environment) which functions as a fluid and interactive ‘pool’ where the three main actors, or act ants, ie. the learner, the lecturer and the computer, exchange roles. Within the FREE, students were involved in the construction and evaluation of the courseware, as well as testing the various versions of the prototype. The development and use of hypermedia inside and outside the classroom has made it possible to change both the students’ and the lecturer's attitude towards the material being learnt. However, the courseware does not seem to equip students sufficiently for essay writing, and this problem needs further investigation