Tax Competition under Minimum Rates: The Case of European Diesel Excises

This paper estimates Nash-type fiscal reaction functions for European governments competing for revenue from diesel excises. It appears that European governments strategically set their excise levels by responding to their neighbors’ tax rates. This provides evidence for the presence of tax competition in diesel excises. In fact, a 10 percent higher rate in neighboring countries (in terms of the user price) induces a country to raise its own rate by between 2 and 3 percent. This impact is robust for alternative specifications. By imposing restrictions on excise levels, EU harmonization of excises in 1987 and the introduction of a minimum in 1992 exerted a positive impact on the excise level in a number of EU countries. It has not, however, significantly reduced the intensity of tax competition. Indeed, strategic tax responses have not significantly been reduced by these harmonization policies. We also find that high-tax countries appear to compete more aggressively than low-tax countries in the sense that they feature larger strategic tax responses. There is no significant difference between large and small countries.Diesel excise, strategic tax setting, minimum rates, European Union

Introducing fairness in Norwegian air ambulance base location planning

Background A primary task of the Norwegian helicopter emergency medical services (HEMS) is to provide advanced medical care to the critical ill and injured outside of hospitals. Where HEMS bases are located, directly influences who in the population can be reached within a given response time threshold and who cannot. When studying the locations of bases, the focus is often on efficiency, that is, maximizing the total number of people that can be reached within a given set time. This approach is known to benefit people living in densely populated areas, such as cities, over people living in remote areas. The most efficient solution is thus typically not necessarily a fair one. This study aims to incorporate fairness in finding optimal air ambulance base locations. Methods We solve multiple advanced mathematical optimization models to determine optimal helicopter base locations, with different optimization criteria related to the level of aversion to inequality, including the utilitarian, Bernoulli-Nash and iso-elastic social welfare functions. This is the first study to use the latter social welfare function for HEMS. Results Focusing on efficiency, a utilitarian objective function focuses on covering the larger cities in Norway, leaving parts of Norway largely uncovered. Including fairness by rather using an iso-elastic social welfare function in the optimization avoids leaving whole areas uncovered and in particular increases service levels in the north of Norway. Conclusions Including fairness in determining optimal HEMS base locations has great impact on population coverage, in particular when the number of base locations is not enough to give full coverage of the country. As results differ depending on the mathematical objective, the work shows the importance of not only looking for optimal solutions, but also raising the essential question of ‘optimal with respect to what’.publishedVersio

Inciting protocols

This paper studies patenting decisions by firms in relation to the negotiation and signing of the Helsinki and Oslo protocol as part of the Convention on Long-Range Transboundary Air Pollution. We use a uniquely constructed patent data set on SO 2 abatement technologies filed in 15 signatory and non-signatory countries in the period 1970-1997. The data distinguish between so-called 'mother' patents, or original inventions, and 'family' patents, which represent the same invention but are patents filed in foreign countries. Our analysis suggests that not only local environmental regulations matter for patenting decisions. International environmental agreements provide incentives for additional inventive activity in and the diffusion of knowledge towards signatory countries by reducing investment uncertainty for inventing firms

Выставки. Конференции·

Background: Given the negative consequences of early alcohol use for health and social functioning, it is essential to detect children at risk of early drinking. The aim of this study is to determine predictors of early alcohol use that can easily be detected in Preventive Child Healthcare (PCH). Methods: We obtained data from the first two waves on 1261 Dutch adolescents who participated in TRAILS (TRacking Adolescents’ Individual Lives Survey) at ages 10–14 years and from the PCH records regarding ages 4–10 years. Early adolescence alcohol use (age 10–14 years) was defined as alcohol use at least once at ages 10–12 years (wave 1) and at least once in the previous 4 weeks at ages 12–14 years (wave 2). Predictors of early alcohol use concerned parent and teacher reports at wave 1 and PCH registrations, regarding the child’s psychosocial functioning, and parental and socio-demographic characteristics. Results: A total of 17.2% of the adolescents reported early alcohol use. Predictors of early alcohol use were teacher-reported aggressive behaviour [odds ratios (OR); 95% confidence interval (CI): 1.86; 1.11–3.11], being a boy (OR 1.80, 95%-CI 1.31–2.56), being a non-immigrant (OR 2.31, 95%CI 1.05–5.09), and low and middle educational level of the father (OR 1.71, 95%CI 1.12–2.62 and OR 1.77, 95%CI 1.16–2.70, respectively), mutually adjusted. Conclusion: A limited set of factors was predictive for early alcohol use. Use of this set may improve the detection of early adolescence alcohol use in PCH

Educational level and alcohol use in adolescence and early adulthood-The role of social causation and health-related selection-The TRAILS Study

Both social causation and health-related selection may influence educational gradients in alcohol use in adolescence and young adulthood. The social causation theory implies that the social environment (e.g. at school) influences adolescents’ drinking behaviour. Conversely, the health-related selection hypothesis posits that alcohol use (along other health-related characteristics) predicts lower educational attainment. From past studies it is unclear which of these mechanisms predominates, as drinking may be both a cause and consequence of low educational attainment. Furthermore, educational gradients in alcohol use may reflect the impact of ‘third variables’ already present in childhood, such as parental socioeconomic status (SES), effortful control, and IQ. We investigated social causation and health-related selection in the development of educational gradients in alcohol use from adolescence to young adulthood in a selective educational system. We used data from a Dutch population-based cohort (TRAILS Study; n = 2,229), including measurements of educational level and drinking at ages around 14, 16, 19, 22, and 26 years (waves 2 to 6). First, we evaluated the directionality in longitudinal associations between education and drinking with cross-lagged panel models, with and without adjusting for pre-existing individual differences using fixed effects. Second, we assessed the role of childhood characteristics around age 11 (wave 1), i.e. IQ, effortful control, and parental SES, both as confounders in these associations, and as predictors of educational level and drinking around age 14 (wave 2). In fixed effects models, lower education around age 14 predicted increases in drinking around 16. From age 19 onward, we found a tendency towards opposite associations, with higher education predicting increases in alcohol use. Alcohol use was not associated with subsequent changes in education. Childhood characteristics strongly predicted education around age 14 and, to a lesser extent, early drinking. We mainly found evidence for the social causation theory in early adolescence, when lower education predicted increases in subsequent alcohol use. We found no evidence in support of the health-related selection hypothesis with respect to alcohol use. By determining initial educational level, childhood characteristics also predict subsequent trajectories in alcohol use

Бюджет домохозяйств: сущность, финансовые ресурсы формирования, государственное регулирование

Цель статьи - теоретическое обоснование бюджета домашнего хозяйства и влияния на него со стороны государства, практический анализ формирования доходной и расходной частей бюджета домохозяйств

Финансово-экономические составляющие инвестиционного климата России при привлечении прямых иностранных инвестиций

В статье раскрываются финансово-экономические особенности с выделением реальных как благоприятных, так и неблагоприятных причин и факторов, способствующих развитию инвестиционного климата России при привлечении прямых иностранных инвестиций. Отражены факторы, реально сдерживающие качественное продвижение в российскую экономику иностранных инвестиций. Выделены конкретные правовые нарушения, способствующие сдерживать полноценную внешнеэкономическую деятельность предприятий сырьевой и перерабатывающей сферы. Сделан вывод, в котором выделены конкретные мероприятия, способствующие стабилизации инвестиционного климата в России.У статті розкриваються фінансово-економічні особливості з виділенням реальних як сприятливих, так і несприятливих причин і факторів, що сприяють розвитку інвестиційного клімату Росії при залученні прямих іноземних інвестицій. Відбиті фактори, що реально стримують якісне просування в російську економіку іноземних інвестицій. Виділено конкретні правові порушення, що сприяють стримувати повноцінну зовнішньоекономічну діяльність підприємств сировинної й переробної сфери. Зроблено висновок, у якому виділені конкретні заходи, що сприяють стабілізації інвестиційного клімату в Росії.Financial and economic peculiarities of Russia's investment climate development while attracting foreign direct investments are revealed with the definition of real positive and negative influential reasons and factors. Factors that restrain qualitative promotion of foreign investments into Russian economy are reflected. Specific juridical violations which restrain full-fledged foreign economic activity of companies in raw-material and processing industry are defined. Conclusions where specific actions to support stabilisation of investment climate in Russia are provided

ADHD Symptoms and Educational Level in Adolescents:The Role of the Family, Teachers, and Peers

Few studies have explored the contribution of family and school factors to the association between ADHD symptoms and lower education. Possibly, having more ADHD symptoms contributes to poorer family functioning and less social support, and consequently a lower educational level (i.e., mediation). Moreover, the negative effects of ADHD symptoms on education may be stronger for adolescents with poorer family functioning or less social support (i.e., interaction). Using data of the Dutch TRAILS Study (N = 2,229), we evaluated associations between ADHD symptoms around age 11 and educational level around age 14, as well as between ADHD symptoms around age 14 and 16 years and subsequent changes in educational level around age 16 and 19, respectively. We assessed the potential mediating role of family functioning, and social support by teachers and classmates, all measured around ages 11, 14, and 16, while additionally evaluating interactions between ADHD symptoms and these hypothesized mediators. ADHD symptoms were associated with poorer family functioning, less social support by teachers and classmates, and lower education throughout adolescence. No conclusive evidence of mediation was found, because unique associations between family functioning and social support by teachers and classmates and education were largely absent. Furthermore, we found no interactions between ADHD symptoms and family functioning and social support by teachers and classmates. Although social support by teachers and classmates and good family functioning may benefit the wellbeing and mental health of adolescents with high levels of ADHD symptoms, they will not necessarily improve their educational attainment.</p

Classroom Popularity Hierarchy Predicts Prosocial and Aggressive Popularity Norms Across the School Year

This study examined the coevolution of prosocial and aggressive popularity norms with popularity hierarchy (asymmetries in students' popularity). Cross-lagged-panel analyses were conducted on 2,843 secondary school students (N-classrooms = 120; M-age = 13.18; 51.3% girls). Popularity hierarchy predicted relative change in popularity norms over time, but not vice versa. Specifically, classrooms with few highly popular and many unpopular students increased in aggressive popularity norms at the beginning of the school year and decreased in prosocial popularity norms at the end of the year. Also, strong within-classroom asymmetries in popularity predicted relatively higher aggressive popularity norms. These findings may indicate that hierarchical contexts elicit competition for popularity, with high aggression and low prosocial behavior being seen as valuable tools to achieve popularity