What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries

In this paper, we explore the roles of tax credits, rate structures, allowances and deductions in determining the overall progressivity of net income tax liabilities in fifteen OECD countries. Three clusters emerge: (i) the rate-structure countries, Australia, France, Italy, the Netherlands and Spain, where the rate effect is the dominant (but not the only) source of progressivity of gross and net tax liabilities; (ii) the allowance countries, the English-speaking countries other than Australia, where allowances are the dominant source of progressivity; and (iii) the mixed structure countries, Belgium, Finland, Germany and Sweden, where roughly half of the progressivity of gross tax liabilities is attributable to the rate structure.     

That’s Not Fair! How Personal Value for Diversity Influences Reactions to the Perceived Discriminatory Treatment of Minorities

Using Leventhal??s (Social exchange: Advances in theory and research, Plenum Press, New York, 1980) rules of procedural justice as well as deontic justice (Folger in Research in social issues in management, Information Age, Greenwich, CT, 2001), we examine how personal value for diversity moderates the negative relationship between perceived discrimination against minorities (i.e., racial minorities and females) at work and the perceived procedural justice of minorities?? treatment by the organization. Through a field survey of 190 employees, we found that observers high in personal value for diversity have stronger negative reactions to the mistreatment of women and racial minorities than observers low in personal value for diversity. These findings support and extend the deontic justice perspective because those who personally value diversity had the strongest negative reactions toward the discriminatory treatment of minorities.     

Food imports of developing countries

The trend of food imports of developing countries and its interpretation are discussed. The author presents an analysis across countries of changes in the food supply balances and cereal imports from the early 1960s to the late 1970s. Changes in food energy supplies have not corresponded closely with changes in domestic food production per head, and the increase in imports tends to be greater in middle income than in low income countries. The balance of payments implications are examined, and the article concludes with a consideration of the reliability of international market supplies.