Of Forrests and acrosn : philanthropic gift may seed other university giving

A$65 million pledge by Nicola and Andrew Forrest to all five West Australian univerisities alters the philanthropy landscape in Australia. The Forrest' donation comes less than a year after Louise and Graham Tuckwell's A$50 million donation to Australian national University.

"Gift Giving" by wild bottle-nose dolphins (tursiops sp.) to humans at a wild dolphin provisioning program, Tangalooma, Australia

Since 1992, wild dolphin provisioning has occurred on a nightly basis at Tangalooma, a resort located on Moreton Island, Australia. Each evening at dusk up to 12 bottlenose dolphins (Tursiops sp.) are provided with fish in a regulated provisioning program. Since July 1998, biologists managing the program have documented 23 occurrences of "gift giving," when several of the provisioned dolphins have offered wild-caught cephalopod or fin fish species to staff members. The characteristics of each of these events are presented, and we explore the relationships between these events and their temporal patterns, and the age and sex of the dolphins involved. We also consider the behavioral explanations for the "gift giving," including prey sharing, play, and teaching behaviors, which have previously been described for cetaceans and other higher mammals. Gift giving may occur either as a discreet behavior (that may be a sequel to one or more other behaviors such as play or food preparation), or as a part of other behaviors, such as play and/or food sharing. It is most likely a manifestation of the particular relationship between the provisioned dolphins and the human participants in the provisioning. Gift giving has become an established but infrequent part of the culture of the provisioned dolphins at Tangalooma. © ISAZ 2012 Printed in the UK.

The Gift of a Sage. Life and Wisdom of Rabbi Dr. Friedrich Hillel 1892- 1974

Manuscript by Erwin Tramer: "The Gift of a Sage. Life and Wisdom of Rabbi Dr. Friedrich Hillel". Biography of an orthodox rabbi (1865-1928), born in Wisnitz, Austrian Galicia, and who served in Leipnik, Czechoslovakia.

Taxes and decision rights in multinationals

We examine how a multinational's choice to centralize or decentralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in multinational enterprises (MNEs)—here, as a strategic precommitment device and a tax manipulation instrument—we show that centralization is more profitable when tax differentials are large. When tax differentials are small, decentralization can be performed in two different ways each providing the highest profits in a particular range of the tax differential. Hence, the paper emphasizes the organizational flexibility that MNEs have in pursuing tax optimization.

Which policy option can be more cost-effective in promoting the use of energy efficient appliances in Europe? A comparison of energy taxes, subsidies, tax credits and bans.

4 p.

Understanding Public Support for Externality-Correcting Taxes and Subsidies: A Lab Experiment

31 p.

Local air pollution and global climate change taxes: a distributional analysis

25 p.

Death or taxes? The political economy of sanitation expenditure in nineteenth-century Britain

This thesis consists of three papers studying the relationship between democratic reform, expenditure on sanitation public goods and mortality in Britain in the second half of the nineteenth century. During this period decisions over spending on critical public goods such as water supply and sewer systems were made by locally elected town councils, leading to extensive variation in the level of spending across the country. This dissertation uses new historical data to examine the political factors determining that variation, and the consequences for mortality rates.

The first substantive chapter describes the spread of government sanitation expenditure, and analyzes the factors that determined towns' willingness to invest. The results show the importance of towns' financial constraints, both in terms of the available tax base and access to borrowing, in limiting the level of expenditure. This suggests that greater involvement by Westminster could have been very effective in expediting sanitary investment. There is little evidence, however, that democratic reform was an important driver of greater expenditure.

Chapter 3 analyzes the effect of extending voting rights to the poor on government public goods spending. A simple model predicts that the rich and the poor will desire lower levels of public goods expenditure than the middle class, and so extensions of the right to vote to the poor will be associated with lower spending. This prediction is tested using plausibly exogenous variation in the extent of the franchise. The results strongly support the theoretical prediction: expenditure increased following relatively small extensions of the franchise, but fell once more than approximately 50% of the adult male population held the right to vote.

Chapter 4 tests whether the sanitary expenditure was effective in combating the high mortality rates following the Industrial Revolution. The results show that increases in urban expenditure on sanitation-water supply, sewer systems and streets-was extremely effective in reducing mortality from cholera and diarrhea.

Environmental taxes and the Double dividend hypothesis

In this End of Degree Dissertation I built a basic economic model, where two perfectly competitive markets interact, as a tool to understand, illustrate and evaluate environmentalfiscal reforms that have already been implemented or have been announced in many developed countries. Thus, in this dissertation I try to explain as simply as possible the theorical aspects of the “double dividend” hyphotesis and provide a numerical example with illustrative purpose.

From drawing board to dining table: the success story of the GIFT project

As compared to crops and livestock, the genetic enhancement of fish is in its infancy. While significant progress has been achieved in the genetic improvement of temperate fish such as salmonids, no efforts were made until the late 1980s for the genetic improvement of tropical finfish, which account for about 90 percent of global aquaculture production. This paper traces the history of the Genetic Improvement of Farmed Tilapia (GIFT) project initiated in 1988 by the WorldFish Center and its partners for the development of methods for genetic enhancement of tropical finfish using Nile tilapia (Oreochromis niloticus) as a test species. It also describes the impacts of the project on the adoption of these methods for other species and the dissemination of improved breeds in several countries in Asia and the Pacific.