Optimal tax theory and the taxation of housing in the US and the UK

First, we survey recent research in the application of optimal tax theory to housing. This work suggests that the under-taxation of housing for owner occupation distorts investment so that owner occupiers are encouraged to over-invest in housing. Simulations of the US economy suggest that this is true there. But, the theoretical work excludes consideration of land and the simulations exclude consideration of taxes other than income taxes. These exclusions are important for the US and UK economies. In the US, the property tax is relatively high. We argue that excluding the property tax is wrong, so that, when the property tax is taken into account, owner occupied housing is not undertaxed in the US. In the UK, property taxes are relatively low but the cost of land has been increasing in real terms for forty years as a result of a policy of constraining land for development. The price of land for housing is now higher than elsewhere. Effectively, an implicit tax is paid by first time buyers which has reduced housing investment. When land is taken into account over-investment in housing is not encouraged in the UK either.

Evolution of immune systems: specificity and autoreactivity

Multicellularity evolved well before 600 million years ago, and all multicellular animals have evolved since then with the need to protect against pathogens. There is no reason to expect their immune systems to be any less sophisticated than ours. The vertebrate system, based on rearranging immunoglobulin-superfamily domains, appears to have evolved partly as a result of chance insertion of RAG genes by horizontal transfer. Remarkably sophisticated systems for expansion of immunological repertoire have evolved in parallel in many groups of organisms. Vaccination of invertebrates against commercially important pathogens has been empirically successful, and suggests that the definition of an adaptive and innate immune system should no longer depend on the presence of memory and specificity, since these terms are hard to define in themselves. The evolution of randomly-created immunological repertoire also carries with it the potential for generating autoreactive specificities and consequent autoimmune damage.While invertebrates may use systems analogous to ours to control autoreactive specificities, they may have evolved alternative mechanisms which operate either at the level of individuals-within-populations rather than cells-within-individuals, by linking self-reactive specificities to regulatory pathways and non-self-reactive to effector pathways.

Memory versus naive T-cell migration

Our established understanding of lymphocyte migration suggests that naive and memory T cells travel throughout the body via divergent pathways; naive T cells circulate between blood and lymph whereas memory T cells additionally migrate through non-lymphoid organs. Evidence is now gradually emerging which suggests such disparate pathways between naive and memory T cells may not strictly be true, and that naive T cells gain access to the non-lymphoid environment in numbers approaching that of memory T cells. We discuss here the evidence for naive T-cell traffic into the non-lymphoid environment, compare and contrast this movement with what is known of memory T cells, and finally discuss the functional importance of why naive T cells might access the parenchymal tissues.

Metacognitive control over memory processes under auditory distraction

Decades of research attest that memory processes suffer under conditions of auditory distraction. What is however less well understood is whether people are able to modify how their memory processes are deployed in order to compensate for disruptive effects of distraction. The metacognitive approach to memory describes a variety of ways people can exert control over their cognitive processes to optimize performance. Here we describe our recent investigations into how these control processes change under conditions of auditory distraction. We specifically looked at control of encoding in the form of decisions about how long to study a word when it is presented and control of memory reporting in the form of decisions whether to volunteer or withhold retrieved details. Regarding control of encoding, we expected that people would compensate for disruptive effects of distraction by extending study time under noise. Our results revealed, however, that when exposed to irrelevant speech, people curtail rather than extend study. Regarding control of memory reporting, we expected that people would compensate for the loss of access to memory records by volunteering responses held with lower confidence. Our results revealed, however, that people’s reporting strategies do not differ when memory task is performed in silence or under auditory distraction, although distraction seriously undermines people’s confidence in their own responses. Together, our studies reveal novel avenues for investigating the psychological effects of auditory distraction within a metacognitive framework.

Coargumenthood and the processing of reflexives

We report three eye-movement experiments and an antecedent choice task investigating the interpretation of reflexives in different syntactic contexts. This included contexts in which the reflexive and a local antecedent were coarguments of the same verbal predicate (John heard that the soldier had injured himself), and also so-called picture noun phrases, either with a possessor (John heard about the soldier’s picture of himself) or without (John heard that the soldier had a picture of himself). While results from the antecedent choice task indicated that comprehenders would choose a nonlocal antecedent (‘John’ above) for reflexives in either type of picture noun phrase, the eye-movement experiments suggested that participants preferred to initially interpret the reflexive in each context as referring to the local antecedent (‘the soldier’), as indexed by longer reading times when it mismatched in gender with the reflexive. We also observed a difference in the time-course of this effect. While it was observed during first-pass processing at the reflexive for coargument reflexives and those in picture noun phrases with a possessor, it was comparatively delayed for reflexives in possessorless picture noun phrases. These results suggest that locality constraints are more strongly weighted cues to retrieval than gender agreement for both coargument reflexives and those inside picture noun phrases. We interpret the observed time-course differences as indexing the relative ease of accessing the local antecedent in different syntactic contexts.

Simulation of a diffusion driven mobile robot

In this paper, we investigate the possibility to control a mobile robot via a sensory-motory coupling utilizing diffusion system. For this purpose, we implemented a simulation of the diffusion process of chemicals and the kinematics of the mobile robot. In comparison to the original Braitenberg vehicle in which sensorymotor coupling is tightly realised by hardwiring, our system employs the soft coupling. The mobile robot has two sets of independent sensory-motor unit, two sensors are implemented in front and two motors on each side of the robot. The framework used for the sensory-motor coupling was such that 1) Place two electrodes in the medium 2) Drop a certain amount of Chemical U and V related to the distance to the walls and the intensity of the light 3) Place other two electrodes in the medium 4) Measure the concentration of Chemical U and V to actuate the motors on both sides of the robot. The environment was constructed with four surrounding walls and a light source located at the center. Depending on the design parameters and initial conditions, the robot was able to successfully avoid the wall and light. More interestingly, the diffusion process in the sensory-motor coupling provided the robot with a simple form of memory which would not have been possible with a control framework based on a hard-wired electric circuit.

Dating the dead: a high-resolution radiocarbon chronology of burial Within an Early Bronze Age barrow cemetery at Over, Cambridgeshire

This paper outlines the results of a programme of radiocarbon dating and Bayesian modelling relating to an Early Bronze Age barrow cemetery at Over, Cambridgeshire. In total, 43 dates were obtained, enabling the first high-resolution independent chronology (relating to both burial and architectural events) to be constructed for a site of this kind. The results suggest that the three main turf-mound barrows were probably constructed and used successively rather than simultaneously, that the shift from inhumation to cremation seen on the site was not a straightforward progression, and that the four main ‘types’ of cremation burial in evidence were used throughout the life of the site. Overall, variability in terms of burial practice appears to have been a key feature of the site. The paper also considers the light that the fine-grained chronology developed can shed on recent much wider discussions of memory and time within Early Bronze Age barrows

Social citizenship, housing wealth and the cost of social care: is the Care Act 2014 'Fair'?

This article assesses the extent to which it is ‘fair’ for the government to require owner-occupiers to draw on the equity accumulated in their home to fund their social care costs. The question is stimulated by the report of the Commission on Funding of Care and Support, Fairer Care Funding (the Dilnot Commission) and the subsequent Care Act 2014. The enquiry is located within the framework of social citizenship and the new social contract. It argues that the individualistic, contractarian approach, exemplified by the Dilnot Commission and reflected in the Act, raises questions when considered from the perspective of intergenerational fairness. We argue that our concerns with the Act could be addressed by inculcating an expectation of drawing on housing wealth to fund older age: a policy of asset-based welfare.

Pippi Longstocking, juvenile delinquent? Hachette, self-censorship and the moral reconstruction of postwar France

This paper looks at the blockages to the publication of children’s literature caused by the intellectual climate of the postwar era, through a case study of the editorial policy of Hachette, the largest publisher for children at this time. This period witnessed heightened tensions surrounding the social and humanitarian responsibilities of literature. Writers were blamed for having created a culture of defeatism, and collaborationist authors were punished harshly in the purges. In the case of children’s literature, the discourse on responsibility was made more urgent by the assumption that children were easily influenced by their reading material, and by the centrality of the young to the discourse on the moral reconstruction of France. As the politician and education reformer Gustave Monod put it: “penser l’avenir, c’est penser le sort des enfants et de la jeunesse.” These concerns led to the expansion of associations and publications dedicated to protecting children and promoting “good” reading matter for them, and, famously, to the 1949 law regulating publications for children, which banned the depiction of crime, debauchery and violence that might demoralise young readers. Using the testimonials of former employees, along with readers’ reports and editorial correspondence preserved in the Hachette archives, this paper will examine how individual editorial decisions and self-censorship strategies were shaped by the 1949 law with its attendant discourse of moral panic on children’s reading, and how national concerns for future citizens were balanced with commercial imperatives.