(Why) Should Nations Utilize Antidumping Measures?

The purpose of this paper is to present arguments that may provide support for the continuation of the international antidumping regime, and in certain measure, for the continuation of national antidumping rules. It steers an often difficult course between advocating tighter controls on the use of antidumping actions as protectionist measures, and their use to prevent potentially harmful dumping. However, this paper does not attempt to define how to produce a rational antidumping-type system, but merely provides some standards for assessing whether that system is sensible

The Age Pattern of Retirement: A Comparison of Cohort Measures

Measures of retirement that take a cohort perspective are appealing since retirement patterns may change, and it would be useful to have consistent measures that would make it possible to compare retirement patterns over time and between countries or regions. We propose and implement two measures. One is based on administrative income tax records and relates to actual cohorts; the other is based on a time-series of cross sectional labour force surveys and relates to pseudo-cohorts. We conclude that while the tax-based observations for actual cohorts provide a richer data set for analysis, the estimated measures of retirement and transition from work to retirement based on the two data sets are quite similar.

The Age Pattern of Retirement: A Comparison of Cohort Measures

Measures of retirement that take a cohort perspective are appealing since retirement patterns may change, and it would be useful to have consistent measures that would make it possible to compare retirement patterns over time and between countries or regions. We propose and implement two measures. One is based on administrative income tax records and relates to actual cohorts; the other is based on a time-series of cross sectional labour force surveys and relates to pseudo-cohorts. We conclude that while the tax-based observations for actual cohorts provide a richer data set for analysis, the estimated measures of retirement and transition from work to retirement based on the two data sets are quite similar.Measures of retirement, cohort perspective

Income Replacement in Retirement: Longitudinal Evidence from Income Tax Records

We analyse a large longitudinal data file to determine who has retired and to assess how successful they are in maintaining their incomes after retirement. Our main conclusions are as follows. First, in the two years immediately after retirement the aftertax income replacement ratios average about two-thirds when calculated across all ages of retirement. Second, the ratios tend to increase with the age of retirement. Third, the ratios increase with years in retirement, at least in the first few years. Finally, income replacement ratios are highest in the lowest income quartile and generally decline as income increases; within each quartile the replacement ratios are higher for those who retired later than for those retired earlier.income replacement, retirement

Income Replacement in Retirement: Longitudinal Evidence from Income Tax Records

We analyse a large longitudinal data file to determine who has retired and to assess how successful they are in maintaining their incomes after retirement. Our main conclusions are as follows. First, in the two years immediately after retirement the after-tax income replacement ratios average about two-thirds when calculated across all ages of retirement. Second, the ratios tend to increase with the age of retirement. Third, the ratios increase with years in retirement, at least in the first few years. Finally, income replacement ratios are highest in the lowest income quartile and generally decline as income increases; within each quartile the replacement ratios are higher for those who retired later than for those retired earlier.income replacement, retirement

Patterns of Retirement as Reflected in Income Tax Records for Older Workers

If retirement means a substantial and sustained reduction in the time spent working for pay or profit, measurement requires a definition of substantial and sufficient observations of the same individuals to determine whether a transition from “working” to “retired” status has occurred. Using the Statistics Canada Longitudinal Administrative Databank, a 20 percent sample of the individual income tax returns of all tax filers since 1980, we identify those with significant labour force attachment at ages 50-52, and follow them year by year. If retired means having no income from employment, the median age of retirement is about 63 for men, 62 for women. That is true for all cohorts. If earning up to half of one’s previous employment income is deemed consistent with being retired, the median age is about 60 for both men and women. Results obtained in this way are consistent with calculations based on Labour Force Survey data.retirement, older workers

A more critical role for silicon in the catalytic Staudinger amidation: silanes as non-innocent reductants

Amides are ubiquitous in organic chemistry and occur in some of the most important natural and non-natural molecules such as peptides, pharmaceuticals and polymers.1 For this reason, amidation reactions are some of the most frequently carried out procedures in chemical synthesis.2 Amidation reactions between azides and carboxylic acid derivatives have found widespread application owing to the fact that they can be deployed in varied and complex reaction media.3,4,5 While many of these methods use carboxylic acid-derived activated esters, the phosphine-mediated amidation reaction between free acids and azides was reported in 1983 by Garcia and co-workers (Scheme 1A).6 The utility of the process is undermined somewhat by the production of triphenylphosphine oxide as a stoichiometric by-product. However, this problem was overcome in 2012 by Ashfeld and co-workers who reported a catalytic, traceless Staudinger ligation reaction (Scheme 1B).7 This process represents a combination of Garcia’s amidation with the work of O’Brien,8 who was the first to demonstrate chemoselective phosphine oxide reduction with phenylsilane in the context of a catalytic Wittig reaction.9–14 Given that the catalytic reaction was constructed on this basis, the authors proposed a catalytic cycle (Scheme 1C) involving two key steps: (a) phosphorus-mediated amidation via an aminophosphonium carboxylate and the reactive N,O-phosphorane; and (b) chemoselective silane-mediated phosphine oxide reduction to return the phosphine catalyst. While these two steps are established as discrete processes, their conflation into a catalytic cycle presents an intriguing chemoselectivity issue, namely the reduction of triphenylphosphine oxide in the presence of reductively labile iminophosphorane, aminophosphonium and N,O-phosphorane intermediates.1

The age pattern of retirement: A comparison of cohort measures

Measures of retirement that take a cohort perspective are appealing since retirement patterns may change, and it would be useful to have consistent measures that would make it possible to compare retirement patterns over time and between countries or regions. We propose and implement two measures. One is based on administrative income tax records and relates to actual cohorts; the other is based on a time-series of cross sectional labour force surveys and relates to pseudo-cohorts. We conclude that while the tax-based observations for actual cohorts provide a richer data set for analysis, the estimated measures of retirement and transition from work to retirement based on the two data sets are quite similar