Distributional Implications of Environmental Taxation in Denmark

Environmental taxes have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use and pesticides. The distributional effect of taxes is examined in relation to household income, socio‐economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption‐based taxes, especially environmental taxes, might have distributional impacts that have not been considered part of the tax policy. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO2 emissions.     

PRIVATE POLICING AND PRIVATE ROADS: A COASIAN APPROACH TO DRUNK-DRIVING POLICY

Alcohol-related traffic accidents are externalities, not because of drinking, but because of relatively free access to public roads. Access limits are Coasian (property-rights) policies, but more effective limits will arise if road owners are liable for failing to provide safe roads. This can be achieved by privatising roads, thereby creating strong incentives to employ innovative private traffic policing.     

Employee development,commitment and intention to turnover: a test of ‘employability’ policies in action

Participation in three types of development activities is examined among salaried employees of a firm that significantly increased access to development after a series of layoffs in the late 1990s. Analyses of survey and archival data representing 667 employees show that on‐the‐job training was positively related to organisational commitment and negatively related to intention to turnover. Participation in tuition‐reimbursement, which provides more general or marketable skills, was positively related to intention to turnover. However, intention to turnover was reduced after earning a degree through tuition‐reimbursement if employees were subsequently promoted. Implications for an employment relationship based on ‘employability’ are discussed.     

High‐Performance Work Systems and Teachers’ Work Performance: The Mediating Role of Quality of Working Life

This article examines the role of quality of working life (QWL) in the relationships between high‐performance work systems (HPWSs) and employee in‐role performance and extra‐role behavior. Using the data from 1,051 teachers and their immediate supervisors in 63 Chinese schools, we performed multilevel analysis to test meso‐mediation models. The results showed that HPWSs directly and indirectly influence teachers’ in‐role performance and extra‐role behavior through the mediation of QWL. These findings demonstrate that QWL is an important conduit of the relationships between HPWSs and employee work behaviors. The article concludes by discussing the implications for management and future research. © 2014 Wiley Periodicals, Inc.     

Price Reporting in Experimental Markets

The spatial oligopoly model has been proposed as a method of explaining behavior in food markets, particularly in response to retail food price reporting systems. This paper presents an analysis of the effects of price reporting in experimental spatial duopoly markets with controlled buyer behavior. The experiments are designed to evaluate the impact of a changed information flow on the price decisions of oligopolistic sellers. The short-run theoretical predictions of the spatial model are largely consistent with experimental market results. Thus, the spatial oligopoly model is not rejected as an explanation of seller response to changed price information Rows.
Le modéle oligopolistique spatial a déjà été proposé pour expliquer le comportement des marches alimentaires, tel que déterminé en particulier par les systémes d'inforrnation sur les prix au detail des aliments. Nous présentons une analyse des effets du systéme d'information sur les prix dans des marches duopolistiques spatiaux expérmentaux dans lesquels le comportement des acheteurs est contrôle. Ces expériences sont conpes pour évaluer I'incidence d'un changement dans la transmission des informations sur les décisions des vendeurs oligopolistiques concernant les prix. Les prévisions théoriques a court terme du modele spatial sont largement en accord avec les rksultats experimentaux. Ainsi, le modéle oligopolistique spatial peut he retenu pour expliquer la réaction des vendeurs è des chan-gements sumenus dans la transmission des informations sur les prix.     

The prospect for gender diversity in Japanese employment

Economic growth during the second half of the twentieth century was not accompanied by an improvement in the position of women in the Japanese labour market. The peripheral position occupied by women was due, in large part, to the substantial barriers created by the internal labour market with its employment practices such as ‘lifetime’ employment, seniority promotion, and on-the-job training. In the past decade, the use of such practices has declined and the corresponding erosion of the internal labour market, coupled with a predicted skill shortage, was seen as an opportunity for women to gain a degree of equality in the workplace. Yet, the changes to the structure of the internal labour market have not been able to overcome the discriminatory work practices are that are embedded in the way work is organized. It is this contest that is explored and analysed in this paper.     

Cost reduction from resolution/improvement of carcinoid syndrome symptoms following treatment with above-standard dose of octreotide LAR

Aims: To calculate the cost reduction associated with diarrhea/flushing symptom resolution/improvement following treatment with above-standard dose octreotide-LAR from the commercial payor’s perspective.

Materials and methods: Diarrhea and flushing are two major carcinoid syndrome symptoms of neuroendocrine tumor (NET). Previously, a study of NET patients from three US tertiary oncology centers (NET 3-Center Study) demonstrated that dose escalation of octreotide LAR to above-standard dose resolved/improved diarrhea/flushing in 79% of the patients within 1 year. Time course of diarrhea/flushing symptom data were collected from the NET 3-Center Study. Daily healthcare costs were calculated from a commercial claims database analysis. For the patient cohort experiencing any diarrhea/flushing symptom resolution/improvement, their observation period was divided into days of symptom resolution/improvement or no improvement, which were then multiplied by the respective daily healthcare cost and summed over 1 year to yield the blended mean annual cost per patient. For patients who experienced no diarrhea/flushing symptom improvement, mean annual daily healthcare cost of diarrhea/flushing over a 1-year period was calculated.

Results: The economic model found that 108 NET patients who experienced diarrhea/flushing symptom resolution/improvement within 1 year had statistically significantly lower mean annual healthcare cost/patient than patients with no symptom improvement, by $14,766 (p?=?.03). For the sub-set of 85 patients experiencing resolution/improvement of diarrhea, their cost reduction was more pronounced, at $18,740 (p?=?.01), statistically significantly lower than those with no improvement; outpatient costs accounted for 56% of the cost reduction (p?=?.02); inpatient costs, emergency department costs, and pharmacy costs accounted for the remaining 44%.

Limitations: The economic model relied on two different sources of data, with some heterogeneity in the prior treatment and disease status of patients.

Conclusions: Symptom resolution/improvement of diarrhea/flushing after treatment with an above-standard dose of octreotide-LAR in NET was associated with a statistically significant healthcare cost decrease compared to a scenario of no symptom improvement.     

Spatial competition with free entry, Chamberlinian tangencies, and social efficiency

Free entry in Löschian spatial competition leads to a tangency between each firm's negatively sloped average revenue and the downsloping portion of average costs—as in Chamberlin's monopolistic competition. It is generally concluded that this equilibrium involves too many inefficiently small firms. However, this conclusion is incorrect. The difference between price and firm marginal production costs in spatial equilibrium is just sufficient to cover the additional marginal cost of output resulting from availability of multiple locations. This Chamberlinian tangency does not imply inefficiency, because it does not include all the social costs and benefits resulting from spatial competition.