Simplifying the formal structure of UK income tax

The tax system in the UK has developed through numerous ad hoc changes to its structure. This has resulted in a situation where the way in which the tax system is described does not readily correspond to the marginal rate schedule actually faced by taxpayers. This paper outlines the connection between the formal description of the tax system and the marginal rate schedule faced by taxpayers. It argues that the operation of the tax system would be greatly clarified if it were described explicitly in terms of its marginal rate schedule.

Source method biases as Implicit Personality Theory at the domain and facet levels

Objective We tested predictions about the structure and magnitude of method biases in single‐source personality trait assessments. We expected a large number of distinct biases that would parallel the observed structure of traits, at both facet and item levels. Method We analyzed multimethod ratings on the Estonian NEO Personality Inventory‐3 in a sample of 3,214 adults. By subtracting informant ratings from self‐reports, we eliminated true score variance and analyzed the size and structure of the residual method biases. We replicated analyses using data (N = 709) from the Czech Revised NEO Personality Inventory. Results The magnitude of method biases was consistent with predictions by McCrae (2018, Psychological Assessment). Factor analyses at the facet level showed a clear replication of the normative Five‐Factor Model structure in both samples. Item factor analyses within domains showed that facet‐level method biases mimicked the facet structure of the instrument. Conclusions Method biases apparently reflect implicit personality theory (IPT)—beliefs about how traits and trait indicators covary. We discuss the (collective) accuracy and possible origins of IPT. Because method biases limit the accuracy of single‐source assessments, we recommend assessments that combine information from two or more informants

Housing benefit and financial returns to employment for tenants in the social sector

This paper examines the impact of the UK housing benefit system on the financial returns to employment of people in local authority or Housing Association accommodation. It outlines the current structure of housing benefit and examines its effects on the returns to employment using data from the Family Expenditure Survey. It analyses the consequences of a number of reforms to the current system — lowering social rents, increasing the levels of housing benefit received in work and restricting the amount of rent covered by housing benefit payments. This analysis highlights the trade-offs involved in various strategies available for restructuring the present system.

Life history aspects of 19 rockfish species (Scorpaenidae: Sebastes) from the Southern California Bight

The authors investigated various life history aspects of 19 rockfish species (Sebastes chlorostictus, S. constellatus, S. dalli, S. elongatus, S. ensifer, S. entomelas, S. flavidus, S. goodei, S. hopkinsi, S. levis, S. melanostomus, S. miniatus, S. ovalis, S. paucispinis, S. rosaceus, S. rosenblatti, S. rufus, s. saxicola, S. semicinctus) from the southern California Bight. These aspects included depth distribution, age-length relationships (of 7 species), length-weight relationships, size at first maturity, spawning season, and fecundity. Growth rates of female S. elongatus, S. hopkinsi, S. ova/is, S. saxicola, and S. semicinctus were higher than male conspecifics. Multiple spawning per season was found in 12 species. Generally, most species spawned between late winter and early summer, though there was some spawning within the genus throughout the year. Spawning season duration ranged from 2 (S. flavidus) to 10 months (S. paucispinis). Spawning seasons tended to start earlier in the year and be of longer duration in the southern California Bight, compared to published data on central California conspecifics. Males matured at a smaller length in 7 of the 17 species studied. Maximum fecundities ranged from 18,000 (S. dalll) to about 2,680,000 (S. levis). (PDF file contains 44 pages.

Reliability and validity of two widely-used worry questionnaires: self-report and self-peer convergence

The reliability and validity of the Penn State Worry Questionnaire (PSWQ) and the Worry Domains Questionnaire (WDQ) were examined with self-ratings from a non-clinical sample of 148 students in a test-retest design across four weeks. Ratings from three well-acquainted peers were also obtained. With internal consistencies and test-retest correlations of at least 0.85, the present study confirmed the high reliability of the questionnaires. Moreover, both measures demonstrated substantial convergent validity: Average agreement among peers was 0.42 (PSWQ) and 0.47 (WDQ) and aggregated self-peer agreement was 0.55 (PSWQ) and 0.49 (WDQ). Self-peer agreement was not biased by social desirability. These findings challenge views that worry is an unreliable and unobservable phenomenon