Rezensionen

Ohne Zusammenfassung     

Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?

There is a rising political discussion in Germany around abolishing the final withholding tax on capital income. The German tax reforms that introduced this tax lowered tax rates, in particular on interest income. According to some authors, the growing inequality of income and property is a strong argument for the higher taxation of capital income. However, other authors argue that the neutrality aspects concerning private investment are inadequate. An abolishment of the final withholding tax would not solve these problems and, moreover, would turn back the achieved improvements. Therefore, the German Council of Economic Experts suggests complementing the previous reforms by introducing an allowance for corporate equity.     

Political Macroeconomics: A Survey of Recent Developments

The paper surveys political macroeconomics, covering its development from Rogoff's conservative central banker to the most recent discussions of monetary policy and institutional design. Topics include the inflation-stabilization trade-off, central bank independence with escape clauses and overruling with costs, inflation targets, performance contracts for monetary authorities, and the consequences of output persistence for these issues. Further topics are the political business cycle when output is persistent, the political macroeconomics of fiscal policy, the government spending bias, and the game-theoretic interaction between fiscal and monetary policy. All work is discussed within a coherent analytical framework.     

Milk sales and dietary diversity among the Maasai

In Maasai culture, responsibilities are traditionally divided between genders. Men are in charge of grazing and managing the livestock herds. Women take care of the family, administer food supplies, and are responsible for milking. For them, balancing home consumption of milk (for the family and for the calves), milk sale, and food purchase is a major task. In this article, we first investigate how different milk sales groups vary regarding the use of different food items and the respective quantities consumed by the enkaji, i.e., a Maasai subhousehold. Then, we address the commercialization decision and assess the effect of milk sales on the enkaji's food item use and food consumption. Using the data of Maasai enkajijik in the milk catchment area of a milk collection center in Ngerengere, Tanzania, we estimate the effects by employing propensity score matching procedures. Our findings suggest that milk sellers, especially those selling to the milk collection center, have a more diverse diet. In terms of per person consumption, the groups are markedly similar. Therefore, we conclude that income generated by milk sales is invested in diet diversification rather than in increasing the quantity of food consumed, hence the enkajijik appear not to make use of caloric terms of trade.     

The development of the Personality Audit: a psychodynamic multiple feedback assessment instrument

The Personality Audit (PA) was developed to meet a need for a relatively simple multiple feedback instrument that could clarify the various motivational needs of executives. Using a psychodynamic approach to leadership, the PA allows the test-taker to assess him- or herself in seven personality dimensions important in human behaviour and to identify personal ‘blind spots’. The resulting insights can be used to formulate appropriate leadership development goals.

The objective of this paper is to describe the design and psychometric properties of the PA. This instrument, in contrast with other tools that can be used to clarify the inner theatre of individuals, is designed not only to report information given by the test-taker but also to reflect the perceptions of observers representing both the test-taker's public and private spheres. This paper describes in detail the conceptual foundations of the questionnaire, the psychometric methods used to confirm its validity and reliability, and possible directions for future research.