894 resultados para fairness of taxation
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Adult-organized children's sport attracts millions of participants in Canada and the United States each year. Though there is a great deal of research that considers children's sport, little of it focuses on recreational or house league sport and less of it offers a deep examination of children's experience of their participation. Using observations, interviews, and focus groups involving ten participants in mixed-gender recreational basketball, this qualitative research project examined their experiences. With Foucault's concepts of correct training and the panoptic gaze in mind, I used discourse and deconstruction analyses to consider the children's descriptions along with my observations of their basketball experience. I was particularly looking for prevalent discourses on sport, childhood, and gender and how they affected their experiences. Despite the league's discursive emphasis on fun, participation, fairness, and respect, that was not necessarily what the children experienced. While most stated they enjoyed their season many also expressed serious disappointments. Size and particularly skill very much determined who was most involved in the action and thus actually played baskethaW. Gender also played a significant role in their sport experiences. My findings invite questions about what genuine sport participation actually is and how it might be alternatively imagined.
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Educational administrators are expected to relate social justice considerations to their actions and to the theoretical foundations of their practice. At the same time, social constructs-including those related to administrative practice, social justice, and societal norms-are important in helping administrators understand, frame, and describe administrative issues. Furthermore, as part of socially constructed language, these constructs represent discursive practices and accepted ways of knowing, valuing, and experiencing the world. Drawing on the multidimensional methods of critical discourse analysis as articulated in the writings of Michel Foucault, Norman Fairclough, and Allan Luke, and using deconstruction as a strategic device for reading and interpreting texts, this exploratory qualitative study examined how administrator knowledge, values, and experiences impact their understanding of social justice within the context of delivering social justice for students who experience bullying. Study findings reveal that school administrators interpreted social justice as equitable distribution, action, and results; fairness; and equity. Constructs embedded in these interpretations assumed common things such as universal acceptance of norms of social relations and conveyed administrator intent to secure the kind of social relations that enabled individuals to enjoy greater equality within existing social arrangements.
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The purposes of this study were: a) to examine the role of personality and selfregulation in the gambling behaviour participation of late adolescents and emerging adults. In particular, the present study examined i f certain personality traits were more prevalent in high-risk gamblers than in young people considered low or at-risk gamblers; and, b) to examine i f the ability to self-regulate helped distinguish differences among the three groups of gamblers (low-risk, at-risk, and high-risk gamblers). A sample of late adolescents and emerging adults (N = 100) attending Brock University, completed a survey that assessed current gambling behaviour (both frequency and consequence experience), personality, self-esteem, and self-regulation. It was found that high-risk gamblers had lower scores on the personality dimensions Emotionality, Conscientiousness (especially on its Prudence facet), and Honesty-Humility (especially on its Fairness, Greed Avoidance, and Modesty facets) than at-risk or low-risk gamblers and higher scores on impulsive sensation seeking and impulsivity than at-risk or low-risk gamblers. Similarly, high-risk gamblers reported lower levels of self-regulation than both at-risk and low-risk gamblers. The findings from this study support past research which suggests that young people who gamble at problematic levels differ on many personality traits and often have more difficulty self-regulating than young people who do not participate at problematic levels. Findings may aid in the development of intervention and prevention programs that utilize specific self-regulation techniques with a young gambling population.
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The purpose of this study was to explore elementary educators’ knowledge of moral development, how this knowledge relates to their beliefs and sense of efficacy pertaining to character education practices and the socio-moral reasoning of their students. It was hypothesized that educators’ beliefs and practices related to character education would reflect their pedagogy rather than knowledge of moral development theory. It was further hypothesized that there would be differences in student socio-moral reasoning specifically the beliefs and desires that guide actions would differ based on grade and gender. This mixed-method study employing self-report questionnaires, open response vignettes, and semi-structured educator interviews yielded quantitative and qualitative data. Findings indicated socio-moral reasoning of students differed according to grade (age) and gender. Knowledge of moral development theory was found to vary among participants however some practices employed by educators did align with a social cognitive approach to moral development. Significant variables identified consistently among educator and student participants included, autonomy, social competence, sense of school community, and supportiveness. These variables, in conjunction with a sense of fairness, have been identified elsewhere as foundational to moral development (Nucci, 2009), and intrinsic motivation (Ryan & Deci, 2000) and are relevant to educators working to develop student socio-moral reasoning as an aspect of character.
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We study fairness in economies with one private good and one partially excludable nonrival good. A social ordering function determines for each profile of preferences an ordering of all conceivable allocations. We propose the following Free Lunch Aversion condition: if the private good contributions of two agents consuming the same quantity of the nonrival good have opposite signs, reducing that gap improves social welfare. This condition, combined with the more standard requirements of Unanimous Indifference and Responsiveness, delivers a form of welfare egalitarianism in which an agent's welfare at an allocation is measured by the quantity of the nonrival good that, consumed at no cost, would leave her indifferent to the bundle she is assigned.
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This paper examines empirically the effects of distortionary taxation on labor supply using a general equilibrium framework. The long-term relations predicted by the model are derived and tested using Canadian data between 1966 and 1993. While the cointegrating predictions of the model without taxation are rejected, the ones of the model with labor taxation are not. Persistent labor tax rate increases appear to play an important role in the observed downward trend in hours worked.
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We study the problem of provision and cost-sharing of a public good in large economies where exclusion, complete or partial, is possible. We search for incentive-constrained efficient allocation rules that display fairness properties. Population monotonicity says that an increase in population should not be detrimental to anyone. Demand monotonicity states that an increase in the demand for the public good (in the sense of a first-order stochastic dominance shift in the distribution of preferences) should not be detrimental to any agent whose preferences remain unchanged. Under suitable domain restrictions, there exists a unique incentive-constrained efficient and demand-monotonic allocation rule: the so-called serial rule. In the binary public good case, the serial rule is also the only incentive-constrained efficient and population-monotonic rule.
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"Thèse présentée à la Faculté des études supérieures en vue de l'obtention du grade de Docteur en Droit (LL.D.) et à la Faculté de Droit et de Sciences Politiques de l'Université de Nantes en vue de l'obtention du grade de Docteur"
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This article represents a prime example of applied ethics in public health policy development. The article provides guidance on the development of food allergy policies for child care settings based on core ethical principles in bioethics and public health ethics.
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Les analyses statistiques ont été réalisées avec le logiciels SPSS 11.0(Statistical Package for Social Sciences) et AMOS 6 (Analysis of Moment Structures. La base de données de l'étude a été crée et receuillie par Caroline Despatie en collaboration avec Dr. Dianne Casoni.
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Une multitude de recherches évaluatives ont démontré que les victimes de crime, qu’elles soient victimes d’un crime contre les biens ou contre la personne, apprécient l’approche réparatrice. Cependant, nous sommes toujours à la recherche des facteurs théoriques qui expliqueraient la satisfaction des victimes en ce qui concerne leur expérience avec les interventions réparatrices. La recherche décrite dans cette thèse concerne l’exploration des facteurs contribuant à la satisfaction des victimes de crime avec l’approche réparatrice ainsi que ses liens avec la théorie de justice procédurale. Selon la théorie de justice procédurale, la perception de justice n’est pas uniquement associée à l’appréciation du résultat d’une intervention, mais également à l’appréciation de la procédure, et que la procédure et le résultat peuvent être évalués de façon indépendante. Les procédures qui privilégient la confiance, la neutralité et le respect, ainsi que la participation et la voix des parties sont plus appréciées. Notre objectif de recherche était d’explorer l’analogie entre l’appréciation de la justice réparatrice et le concept de justice procédurale. En outre, nous avons voulu déterminer si la justice réparatrice surpasse, en termes de satisfaction, ceux prévus par la théorie de justice procédurale. Nous avons également examiné la différence dans l’appréciation de l’approche réparatrice selon le moment de l’application, soit avant ou après adjudication pénale. Ainsi, nous avons exploré le rôle d’une décision judiciaire dans l’évaluation de l’approche réparatrice. Pour répondre à nos objectifs de recherche, nous avons consulté des victimes de crime violent au sujet de leur expérience avec l’approche réparatrice. Nous avons mené des entrevues semi-directives avec des victimes de crime violent qui ont participé à une médiation auteur-victime, à une concertation réparatrice en groupe ou aux rencontres détenus-victimes au Canada (N=13) et en Belgique (N=21). Dans cet échantillon, 14 répondants ont participé à une intervention réparatrice avant adjudication judiciaire et 14 après adjudication. Nous avons observé que l’approche réparatrice semble être en analogie avec la théorie de justice procédurale. D’ailleurs, l’approche réparatrice dépasse les prémisses de la justice procédurale en étant flexible, en offrant de l’aide, en se concentrant sur le dialogue et en permettant d’aborder des raisons altruistes. Finalement, le moment de l’application, soit avant ou après adjudication, ne semble pas affecter l’appréciation des interventions réparatrices. Néanmoins, le rôle attribué à l’intervention réparatrice ainsi que l’effet sur l’évaluation du système judiciaire diffèrent selon le moment d’application. Les victimes suggèrent de continuer à développer l’approche réparatrice en tant que complément aux procédures judiciaires, plutôt qu’en tant que mesure alternative. Les témoignages des victimes servent la cause de l’offre réparatrice aux victimes de crime violent. L’offre réparatrice pourrait aussi être élargie aux différentes phases du système judiciaire. Cependant, la préférence pour l’approche réparatrice comme complément aux procédures judiciaires implique la nécessité d’investir également dans la capacité du système judiciaire de répondre aux besoins des victimes, tant sur le plan de la procédure que sur le plan du traitement par les autorités judiciaires.
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A common real-life problem is to fairly allocate a number of indivisible objects and a fixed amount of money among a group of agents. Fairness requires that each agent weakly prefers his consumption bundle to any other agent’s bundle. Under fairness, efficiency is equivalent to budget-balance (all the available money is allocated among the agents). Budget-balance and fairness in general are incompatible with non-manipulability (Green and Laffont, 1979). We propose a new notion of the degree of manipulability which can be used to compare the ease of manipulation in allocation mechanisms. Our measure counts for each problem the number of agents who can manipulate the rule. Given this notion, the main result demonstrates that maximally linked fair allocation rules are the minimally manipulable rules among all budget-balanced and fair allocation mechanisms. Such rules link any agent to the bundle of a pre-selected agent through indifferences (which can be viewed as indirect egalitarian equivalence).
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We compute the optimal non-linear tax policy for a dynastic economy with uninsurable risk, where generations are linked by dynastic wealth accumulation and correlated incomes. Unlike earlier studies, we find that the optimal long-run tax policy is moderately regressive. Regressive taxes lead to higher output and consumption, at the expense of larger after-tax income inequality. Nevertheless, equilibrium effects and the availability of self-insurance via bequests mitigate the impact of regressive taxes on consumption inequality, resulting in improved average welfare overall. We also consider the optimal once-and-for-all change in the tax system, taking into account the transition dynamics. Starting at the U.S. status quo, the optimal tax reform is slightly more progressive than the current system.