On the efficiency of equal sacrifice income tax schedules

In an economy which primitives are exactly those in Mirrlees (1971), we investigate the efficiency of labor income tax schedules derived under the equal sacrifice principle. Starting from a given government revenue level, we use Werning’s (2007b) approach to assess whether there is an alternative tax schedule to the one derived under the equal sacrifice principle that raises more revenue while delivering less utility to no one. For our preferred parametrizations of the problem we find that inefficiency only arises at very high levels of income. We also show how the multipliers of the Pareto problem may be extracted from the data and used to find the implicit marginal social weights associated with each level of income.

Igualdad de sacrificio: una aplicación para el IRPF en Bizkaia

En el presente trabajo pretendemos analizar la reforma fiscal llevada a cabo en el territorio histórico de Bizkaia en el ejercicio 2.006, y que entró en vigor el 1 de enero de 2.007. En concreto, se pretende analizar el efecto que tuvo sobre los contribuyentes, desglosándolo por niveles de renta. Con este objeto, planteamos la hipótesis de igualdad de sacrificio, y contrastamos su cumplimiento en los años 2.006 y 2.007, esto es, el último año previo a la entrada en vigor de la reforma y el primero en el que se aplico la nueva normativa. Los resultados muestran que, si bien en el año 2.006 no se cumplía el principio de igualdad de sacrificio, en el año 2.007 hay evidencia a favor de que sí se estuviese cumpliendo. Finalmente, se proponen formas funcionales impositivas alternativas a la empleada en la hipótesis de igualdad de sacrificio, observándose unos resultados similares a los obtenidos mediante la hipótesis de igualdad de sacrificio.

Igualdad de sacrificio: una aplicación para el IRPF español

Es bien sabido que el Impuesto sobre la Renta de las Personas Físicas (IRPF) es un impuesto progresivo (aumenta la proporción a pagar cuando aumenta la renta). Aun así es importante saber si el esfuerzo o la pérdida de utilidad que asume cada individuo en el pago del impuesto es el mismo, es decir, si se cumple el principio de igualdad de sacrificio. En este trabajo se plantea si el impuesto sobre la renta en España cumplió este principio en los años 2006 y 2007, y si la reforma fiscal que hubo en estos años nos acercó o alejó de su cumplimiento. La respuesta es que, en líneas generales, sí se cumple, suponiendo esta reforma una mejora relevante para la consecución de este objetivo.

A fair tax (system) or an ethical taxpayer?

An interpretation of fairness based on the equal sacrifice principle is not clear; three taxation rules can be derived from it. Instead of searching for a fair tax system, ethical behavior of the taxpayer should be expected and set as a target. Ethical taxation can be encouraged and the propensity to pay taxes could be reinforced by abolishing the secrecy of individual and family tax returns, setting restrictions on cash operations which are associated with corruption, and gradually eliminating tax havens and offshore areas.

The original, and present state of man, briefly considered; : wherein is shewn, the nature of his fall, and the necessity, means, and manner of his restoration, through the sacrifice of Christ, and the sensible operation of the divine principle of grace and truth, held forth to the world by the people called Quakers. : To which are added, some remarks on the doctrine of predestination, the scriptures, worship, and the kingdom of heaven. /

Smith, J. Friends' books

Effect of Avocado/Soybean Unsaponifiables on Osseointegration: A Proof-of-Principle Preclinical In Vivo Study

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Complementarity and the uncertainty principle as aesthetic principles : the practice and performance of The Physics Project

Using the generative processes developed over two stages of creative development and the performance of The Physics Project at the Loft at the Creative Industries Precinct at the Queensland University of Technology (QUT) from 5th – 8th April 2006 as a case study, this exegesis considers how the principles of contemporary physics can be reframed as aesthetic principles in the creation of contemporary performance. The Physics Project is an original performance work that melds live performance, video and web-casting and overlaps an exploration of personal identity with the physics of space, time, light and complementarity. It considers the acts of translation between the language of physics and the language of contemporary performance that occur via process and form. This exegesis also examines the devices in contemporary performance making and contemporary performance that extend the reach of the performance, including the integration of the live and the mediated and the use of metanarratives.

Defending the sanctity of life principle : a reply to John Keown

This article is a response to Professor Keown’s criticism of my paper “Finding a Way Through the Ethical and Legal Maze: Withdrawal of Medical Treatment and Euthanasia” (2005) 13 (3) Medical Law Review 357. The article takes up and responds to a number of criticisms raised by Keown in an attempt to further the debate concerning the moral and legal status of withdrawing life-sustaining measures, its distinction from euthanasia, and the implications of the lawfulness of withdrawal for the principle of the sanctity of life.

Free software as a democratic principle

Software forms an important part of the interface between citizens and their government. An increasing amount of government functions are being performed, controlled, or delivered electronically. This software, like all language, is never value-neutral, but must, to some extent, reflect the values of the coder and proprietor. The move that many governments are making towards e-governance, and the increasing reliance that is being placed upon software in government, necessitates a rethinking of the relationships of power and control that are embodied in software.

The late discovery of adoptive and donor insemination offspring status : ethical implications for conceptual understandings of the ‘best interests of the child’ principle

Late discovery is a term used to describe the experience of discovering the truth of one’s genetic origins as an adult. Following discovery, late discoverers face a lack of recognition and acknowledgment of their concerns from family, friends, community and institutions. They experience pain, anger, loss, grief and frustration. This presentation shares the findings of the first qualitative study of both late discovery of adoptive and donor insemination offspring (heterosexual couple use only) experiences. It is also the first study of late discovery experiences undertaken from an ethical perspective. While this study recruited new participants, it also included an ethical re-analysis of existing late discovery accounts across both practices. The findings of this study (a) draws links between past adoption and current donor insemination (heterosexual couple only) practices, (b) reveals that late discoverers are demanding acknowledgment and recognition of the particularity of their experiences, and (c) offers insights into conceptual understandings of the ‘best interests of the child’ principle. These insights derive from the lived experiences of those whose biological and social worlds have been sundered and secrecy and denial of difference used to conceal this. It suggests that acknowledging the equal moral status of the child may be useful in strengthening conceptual understandings of the ‘best interests of the child’ principle. This equal moral status involves ensuring that personal autonomy and the ability to exercise free will is protected; that the integrity of the relationships of trust expected and demanded between parent/s and children is defended and supported; and that equal access to normative socio-cultural practices, that is; non-fictionalised birth certificates and open records, is guaranteed.

Metacognitive narrative psychotherapy for people diagnosed with schizophrenia : an outline of a principle-based treatment manual

Schizophrenia is often characterised by diminished self-experience. This article describes the development and principles of a manual for a psychotherapeutic treatment model that aims to enhance self-experience in people diagnosed with schizophrenia. Metacognitive Narrative Psychotherapy draws upon dialogical theory of self and the work of Lysaker and colleagues, in conjunction with narrative principles of therapy as operationalised by Vromans. To date, no manual for a metacognitive narrative approach to the treatment of schizophrenia exists. After a brief description of narrative understandings of schizophrenia, the development of the manual is described. Five general phases of treatment are outlined: (1) developing a therapeutic relationship; (2) eliciting narratives; (3) enhancing metacognitive capacity; (4) enriching narratives, and; (5) living enriched narratives. Proscribed practices are also described. Examples of therapeutic interventions and dialogue are provided to further explain the application of interventions in-session. The manual has been piloted in a study investigating the effectiveness of Metacognitive Narrative Psychotherapy in the treatment of people diagnosed with schizophrenia spectrum disorders.