An econometric model of France during the 19th century

A model of the French economy in the 19th century is presented, first, to test the consistency of the national income series that are currently being developed and, second, to highlight the factors that account for the slowing down of the country's economic growth during the middle decades of that century. A few simulations of the model are also presented to give a clearer view of the structural change the economy experienced, and as an illustration of the general working of the model and its potential applications.     

Efficient government size: France in the 20th century

The benefits and costs of government suggest an efficient government size. We investigate efficient government size by analyzing the relation between public spending and real GDP for France in the period 1896–2008. The results show a co-integration nonlinear relationship. Our time-series data on France represents one of the longest periods studied in literature. Our empirical findings suggest that efficient government size measured by public spending was reached when public spending was around 30% of GDP. Conclusions point to particularities of countries that suggest efficient government size is specific to different countries.     

A general dynamic model of 19th century U.S. population change

"The pattern of rural population growth in 23 northern states during the period 1790 to 1900 is examined using a general dynamic approach. The relationship between fertility, migration and population growth is analysed within a single settlement model and a control solution is produced which demonstrates that fertility and migration behaviour reacted to changes in land availability, eventually leading to population stability in rural areas."     

19世纪以来的管理会计理论

管理会计的本质是会计和管理的有机结合,它在企业管理中起着十分重要的作用.管理会计的形成和发展受社会实践及经济理论的双重影响,本文纵观 19 世纪以来管理理论的发展过程,从而探讨不同阶段管理会计的内容及管理会计未来的发展方向.     

Industrial leadership in science-based industries: A co-evolution model

In this paper, we seek to analyse the role of national university systems in combination with technological and market factors as sources of industrial leadership and industry growth in science-based industries. We propose a model in which national university systems and their respective national firms and industries are considered as co-evolving. National firms compete on a worldwide level and they rely on the progress of science and the availability of scientists to innovate. As the global industry develops, firms try to mold their national university systems, but they achieve different degrees of success. Apart from highlighting the role of institutional responsiveness as a source of competitive advantage, our model points to the access to essential inputs for production, the technological and strategic characteristics of firms, the international diffusion of knowledge, and the initial distribution of market demand as key sources of leadership and industry growth. The international mobility of scientists seems to foster the emergence of industrial leadership shifts.     

Territorial state capacity and elite violence from the 6th to the 19th century

We present new evidence for elite violence using regicide, the killing of kings, and investigate the role of the state in European violence between the 6th and 19th centuries. First, regicide is critically assessed as a proxy for interpersonal elite violence. Second, we propose ‘territorial state capacity’ as a measure of states being able to keep or even expand their territories. We find a negative correlation between the changes in territorial state capacity and the changes in elite violence. This could be interpreted in two ways, either that growing territorial state capacity enabled human society to reduce violence, or that a higher regicide rate resulted in lower territorial state capacity. Another possibility would be a bidirectional mechanism that resulted in a co-evolution of the two variables.     

Tensions in co-evolutionary processes: Three Swedish seed organizations in the 20th century

This paper addresses the issue of which societal actors have the capability and willingness to finance and organize search processes, in order to introduce commercial innovations, over a longer time period. The long-term development of agriculture depends upon innovations within a variety of technologies, markets, organizational forms as well in the seeds themselves. This involves points of tensions between continuity and change as well as co-evolutionary processes organized around the innovation processes. This article explores the tensions between continuity and change, by focusing on three dimensions, namely: (1) regional location versus global interactions; (2) static specialization versus experimentation in knowledge and products; and (3) relative success versus failure. The historical development of three Swedish agricultural seed organizations, Hilleshög, Svalöf and Weibulls, during the 20th century, provides an empirical probe within which to address the more fundamental theoretical problems.     

Interests Versus Ideology in the Ratification of the 16th and 17th Amendments

The ideology of Progressivism that peaked in the early years of the 20th century brought with it the 16th amendment, which allowed the federal government to tax incomes, and the 17th amendment, which mandated direct elections of Senators. Both were ratified in 1913. The 16th amendment provided the financing for government to expand its scope, and the 17th amendment created more democratic accountability, which both were goals of the Progressive movement. An examination of House and Senate voting on these amendments suggests that those opposed to the amendments voted against them based on interests rather than ideology.     

Cultural barriers to market integration: Evidence from 19th century Austria

I explore the relationship between culture and market integration using data from 19th century Austria and find that religious, not ethnic, differences between regions increase price differentials for grains. I argue that an important mechanism is cultural patronage in the placement of transportation infrastructure. The results show that railroad construction was more intensive between religiously similar places and that religious diversity within regions is negatively correlated with road and rail density. As a secondary mechanism, I argue that regions with more religious diversity enjoyed greater competition in agricultural markets after the elimination of religious discrimination in land tenure institutions. The results support this hypothesis, showing that within regions, religious diversity is negatively correlated with grain prices. The findings highlight the importance of culture and institutions in economic development and are relevant for culturally diverse regional economies today.     

Taxation by auction: fund raising by 19th century Indian guilds

We describe a unique institution used by 19th century Indian guilds to raise funds: on certain holidays only one shop was allowed to operate; an auction would be held to sell this right, and the winning bid would go to the guild fund. We compare this “taxation by auction” mechanism with more conventional tax schemes and show that under certain conditions, not only will a majority of guild members prefer to be taxed via an auction, but that this form of taxation will be more equitable.     

Free trade and European economic development in the 19th century

This article is an attempt to analyse empirically the effects of the free trade period which began around 1860 on three then “less developed” countries: France, Germany and Italy, and on the “developed” country: Great Britain.     

Market access and occupational upgrading: evidence from the 19th century American transportation network

This article investigates the extent to which county-level market access affects workers’ occupational upgrading and industrial sorting by exploiting the substantial spatial variation and rapid expansion of the United States’ transportation network coverage from 1870 to 1880. First, I find that individuals who enjoyed greater market access in 1880 were more likely to work in higher-paying occupations. Importantly, this result holds across all sectors of employment, for younger and older workers, and for migrants and non-migrants, suggesting that any market size effects on occupational upgrading were not specific to any one group. I also provide results showing that workers were more likely to switch industries within agriculture, but are less likely to do so from manufacturing or services. Finally, I find some evidence of changes to sectoral reallocation, principally away from agriculture, being associated with higher market access. My findings suggest that the expansion of the transportation network in played an important role in determining the type of work Americans performed in the nineteenth century.     

Endogenous leadership and sustainability of enhanced cooperation in a repeated interactions model of tax competition: Endogenous leadership in tax competition

In this study, the endogenous timing of moves is analyzed in an infinitely repeated game setting of capital tax competition between a subgroup (a tax union) of countries agreeing on partial tax harmonization and outside countries. It is shown that in a subgame perfect equilibrium of the infinitely repeated tax competition game, they simultaneously set capital taxes in every stage game when a tax union comprises similar countries with respect to productivity, whereas they may set capital taxes sequentially in every stage game when a tax union comprises dissimilar countries. This finding is significantly different from Ogawa (2013), although we also assume that capital is owned by the country's residents, as in Ogawa's model. This is because a disadvantaged member country of the tax union would suffer from larger losses when a tax union comprising dissimilar countries, and thus the tax union will choose the strategy of moving Late for the sake of sustaining tax harmonization to avoid such losses.     

差异的目光：17—18世纪欧洲的“中国园林”形象呈现与误读

17—18世纪的“中国风”促进了中国园林形象在欧洲的传播，并见证了中西园林的跨文化交流。互为“异域”的中西文化与历史语境的影响，造成了欧洲人观看中国园林时差异的目光。通过还原此时商业与宗教传播路径中以及英国自然风景园变革背景下，中国园林形象呈现与再现的特点，辨析其背后的主客观动机，分析欧洲视野下中国园林形象衍变历程，从而揭示中英自然式园林的“貌合神离”之下蕴含的中西方在自然观念与审美上的本质差异，以及误读存在的客观性与必然性。     

Testing the relationship between work and health : A bivariate hazard model

A bivariate hazard model which allows the hazards to be correlated shows that decisions about work and health are significantly related. Failure to take the correlation into account will cause selectivity bias.