Suchergebnisse

The European Commission did not publish a cost-benefit analysis for its 2020 climate package. This paper fills that gap, comparing the marginal costs and benefits of greenhouse gas emission reduction. The uncertainty about the marginal costs of climate change is large and skewed, and estimates partly reflect ethical choices (e.g., the discount rate). The 2010 carbon price in the EU Emissions Trading System can readily be justified by a cost-benefit analysis. Emission reduction is not expensive provided that policy is well-designed, a condition not met by planned EU policy. It is probably twice as expensive as needed, costing one in ten years of economic growth. The EU targets for 2020 are unlikely to meet the benefit-cost test. For a standard discount rate (3% pure rate of time preference), the benefit-cost ratio is rather poor (1/30)-so that benefits need to be very much higher, or costs very much lower than typically assumed to justify the 2020 targets. Only a very low discount rate (0% PRTP) would justify the 20% emission reduction target for 2020. © 2012 Elsevier Ltd.

The eight articles in the volume include three articles on tax compliance and related topics. Specifically, Chambers and Curatola examine whether greater tax payment frequency improves compliance and decreases delinquencies. Gemmell and Hasseldine discuss and analyze the state of the "tax gap" literature. MacGregor and Wilkinson investigate the effect of economic patriotism on taxpayer compliance attitudes. Volume 20 also includes two articles on federal tax issues. Addy and Yoder investigate factors associated with private foundations that narrowly fail a test that would reduce the tax the foundation pays on investment income. Liedtka and Nayar examine the motivation for early exercise of certain stock options. Two articles in this volume examine state tax issues. Jalbert and Fleischman analyze interactions between federal section 179 deduction decisions and Hawaiian tax credit elections. Key investigates the effect of one county's property tax policy decisions on those of adjoining counties. Last but not least, one paper deals with practitioner information search. Cloyd, Spilker and Wood investigate how supervisors can affect the information search behavior of their subordinate practitioners.

Advances in Management Accounting (AIMA) is an academic series whose purpose is to meet the information needs of both practitioners and academicians. It publishes thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined.

Volume 20 of Advances in Industrial and Labor Relations (AILR) contains seven papers that deal with important aspects of employment relationships in a variety of industries, countries and research contexts. The first three papers, each of which analyzes the effects of an exogenous variable (e.g., fiscal adversity, globalization, and new technology, respectively) on labor-management relations, have specific industry/sector settings, namely, pubic schools (primary education), civil aviation and nursing homes (health care), respectively. The first and third of these papers are set in the U.S., the second in Britain. The next four papers, each of which analyzes the effects of enacted or contemplated legislation on specific aspects of labor-management relations and workplace dispute resolution, are set in Canada, Australia, New Zealand and the U.S., respectively. The research designs featured in these papers include quasi-experimental, case studies, interviews, surveys and simultaneous equation modeling.

Hauptbeschreibung Seit seiner Aufsehen erregenden Promotion über die Sozialgeschichte der Ruhr-Bergarbeiter im 19. Jahrhundert hat sich die Produktivität des Historikers Klaus Tenfelde immer wieder in Aufsätzen entfaltet. Dabei hat er den Blick früh von der Arbeiterschaft und Arbeiterbewegung zu Grundfragen der modernen deutschen Sozialgeschichte erweitert und neue Themen innovativ erschlossen. Der Bogen spannt sich auch in der Auswahl dieses Bandes, den er selber noch zusammengestellt hat, von Familie, Geschlechterbeziehungen und Generationen zu Geselligkeit, Vereinen und Parteien.