Evidence on the Insurance Effect of Redistributive Taxation

If households face uninsurable idiosyncratic earnings risk, theory predicts that redistributive tax and transfer systems have both an insurance and a distortionary effect. Exploiting the substantial variation of tax and transfer systems across US states we investigate the necessary traces of these two effects in the data: that state-level measures of redistributive taxation should correlate negatively with, (a) the standard deviation, and (b) the mean, of the within-state consumption distribution. We find that the first correlation is robust, supporting strongly the presence of an insurance effect. The distortionary effect can also be detected in the data but it is less precisely estimated.Undiversi¯able Earnings Risk, Consumption Insurance, Tax Distortions

Evidence on the Insurance Effect of Redistributive Taxation

A distinguishing feature among households is whether adult members work or not, since the occupational status of adults affects their available time for home activities. Using a survey method in two countries, Belgium and Germany, we provide household incomes that retain the level of well-being across different family types, distinguished by family size and occupational status of adults. Our tests support that childcare-time costs are important determinants of household well-being. Estimates of child costs relative to an adult are higher for households that are time-constrained (all adults in the household work). Moreover, we find supportive evidence for the hypothesis that, in two-adult households, there is a potential for within-household welfare gains from specialization in market- vs. domestic activities, especially childcare.

Evidence on the Insurance Effect of Marginal Income Taxes

Marginal income taxes may have an insurance effect by decreasing the effective fluctuations of after-tax individual income. By compressing the idiosyncratic component o personal income fluctuations, higher marginal taxes should be negatively correlated with the dispersion of consumption across households, a necessary implication of an insurance effect of taxation. Our study empirically examines this negative correlation, exploiting the ample variation of state taxes across US states. We show that taxes are negatively correlated with the consumption dispersion of the within-state distribution of non-durable consumption and that this correlation is robust.Undiversifiable Earnings Risk, Consumption Insurance, Tax Distortions

Exploring Cultural Differences in HCI Education

The discipline of human-computer interaction has become a subject taught across universities around the world, outside of the cultures where it originated. However, the intercultural implication of its assimilation into the\ud syllabus of courses offered by universities around the world remains underresearched. The purpose of this ongoing research project is to provide insights for these implications in terms of the student and teacher experience of HCI. How this subject is socially represented across the different universities studied is a key question. In order to develop intercultural awareness of these questions\ud universities from UK, Namibia, Mexico and China are collaborating in a multiple case study involving students and lecturers engaged in evaluation and design tasks. Findings will then be used to propose an international HCI curriculum more supportive of local perspectives. This paper describes the initial steps of this study and some preliminary findings from Namibia, India and Mexico about cognitive styles and cultural attitudes

A cross-national study of HCI education experience and representation

The discipline of human-computer interaction has become a subjecttaught across universities around the world, outside of the cultures where itoriginated. However, the intercultural implication of its assimilation into thesyllabus of courses offered by universities around the world remains under-researched. The purpose of this ongoing research project is to provide insightsfor these implications in terms of the student and teacher experience of HCI.How this subject is socially represented and valued across the differentuniversities studied is also a key question for us. A multiple case studyinvolving students and lecturers engaged in evaluation and design tasks in theUK, Denmark, Namibia, Mexico and China is described

Evidence on the insurance effect of marginal income taxes

Marginal income taxes may have an insurance effect by decreasing the effective fluctuations of after-tax individual income. By compressing the idiosyncratic component of personal income fluctuations, higher marginal taxes should be negatively correlated with the dispersion of consumption across households, a necessary implication of an insurance effect of taxation. Our study empirically examines this negative correlation, exploiting the ample variation of state taxes across US states. We show that taxes are negatively correlated with the consumption dispersion of the within-state distribution of non-durable consumption and that this correlation is robust

Redistributive policies through taxation: theory and evidence

Increasing marginal tax rates and making payments to the poor reduce inequality and introduce savings dis-incentives. Using a heterogeneous agent model with incomplete markets, we show that higher taxes (and transfers) decrease consumption inequality but also mean savings and mean consumption. This demonstrates the trade-off between equity and efficiency. These theoretical predictions are tested by exploiting differences in tax rates across US states. Using two surveys, the Consumer Expenditure Survey and the Current Population Survey, we show that the empirical evidence supports the theory, and that there is a comparatively small fall in efficiency for a given gain in equity associated with higher taxation

A cross-national study of cognitive styles and cultural attitudes of HCI students

The discipline of human-computer interaction has become a subject taught across universities around the world, outside of the cultures where it originated. However, the intercultural implication of its assimilation into the syllabus of courses offered by universities around the world remains under-researched. The purpose of this ongoing research project is to provide insights for these implications in terms of the student and teacher experience of HCI. In order to develop intercultural awareness of these questions universities from UK, India, Namibia, Mexico and China are collaborating in a multiple case study involving students and lecturers engaged in a common and evaluation and design tasks. Findings will then be used to propose an international HCI curriculum more supportive of local perspectives. This paper describes the initial steps of this study and some preliminary findings from Namibia, India, China and Mexico about cognitive styles and cultural attitudes