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This study examines the extent of income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for business owners. The dividend tax reform of 2005 enables us to study how this particular form of tax avoidance reacts to an exogenous change in tax rates. Our results support highly active income-shifting behavior. We find that the income-shifting effect is homogeneous across different owners and firms. However, we find that the size of the tax incentive affects the size of the response, indicating that costs related to income-shifting are important.

Definition of the terms diversity & difference as revealed by current media practice is examined. These concepts have entered everyday media discourse, but with a distorted bipolar meaning that places the mainstream in one camp & the nonmainstream in another. Such a dualistic framework suggests a nonexistent homogeneity among both camps. Difference & diversity need to be radically reconceptualized to acknowledge that difference across the US is broad & ambiguous, permeating all levels of society. This suggests a fundamental shift in general orientation that allows identification, backgrounding, & emphasis of difference. Examples of media practices characterized by genuine diversity are discussed. D. Generoli

Full employment was the centrepiece of the economic policy of social democracy in the post-war period. Whilst the role of Keynesianism in policy making may be exaggerated, it offered the prospect of maintaining full employment without any section of society having to pay. Problems with the foreign balance and with the budget deficits, however, may require that some part of society has to pay with reduced consumption for full employment. This will tend to sharpen the distributive conflicts which, as Kalecki argued, are endemic to full employment capitalism and which eventually rendered it unsustainable by undermining profitability and the dynamism of private investment. The demand necessary to sustain full employment can be maintained by a balanced budget expansion provided the political support can be secured for the higher taxation and provided the institutions for containing distributional conflict can be developed. ; Vollbeschäftigung war das Hauptziel sozialdemokratischer Wirtschaftspolitik in der Nachkriegsära. Auch wenn die Rolle des Keynesianismus hinsichtlich der praktischen Politik überschätzt werden könnte, so stellte er doch in Aussicht, Vollbeschäftigung zu erhalten, ohne daß dies auf Kosten eines Teils der Gesellschaft ging. Im Falle einer unausgeglichenen Außenhandelsbilanz und bei Haushaltsdefiziten könnte es natürlich dazu kommen, daß für einige Gruppen in der Gesellschaft Vollbeschäftigung nur um den Preis eines verminderten Konsumniveaus zu haben ist. Dies könnte dann zu einer Verschärfung von Verteilungskonflikten führen, die, so Kalecki, zu einem Vollbeschäftigungskapitalismus gehören und die schließlich ein Stadium erreichen könnten, in dem durch Aushöhlung der Profitabilität und der Investitionsdynamik die Selbsterhaltungskräfte verschwänden. Die für die Sicherung der Vollbeschäftigung notwendige Nachfrage kann durch eine ausgewogene Budgetausweitung erhalten bleiben, vorausgesetzt, die notwendige politische Unterstützung für eine höhere Besteuerung kann gesichert und institutionelle Regelungen für eine Eindämmung der Verteilungskonflikte können entwickelt werden.

Social inequality is widely recognized as an important cause of conflict and the social determinants of health in conflict settings reflect and reinforce these inequalities. This publication explores the impact of conflict and occupation on the health of people in six countries of the region, identifying loss of human rights, breaches of medical neutrality and psychosocial distress as key determinants that affect people 's health in crisis settings. The publication also identifies some examples of activities and interventions that may help to mitigate the impact of these conflicts on the healt