Switzerland provides a potential laboratory for testing various hypotheses connected with tax competition because of its extremely decentralized fiscal system. Twenty-six cantons have retained the ultimate power of deciding tax questions, and hence not only to limit the Federal level of the State to about 1/3 of total public expenditure, but also to retain absolute power to set their own levels of taxation. Furthermore, citizens can launch referenda on tax issues at any level of government.Fiscal competition between cantons should therefore (...) be easy to spot, resulting in lower tax cantons enjoying higher economic growth, or in a “race to the bottom” with lower tax cantons offering a lower level of public services. In fact, neither of these hypotheses is confirmed. This leads the author to suggest a third hypothesis based on public choice theory. The author suggests that the classical and the public choice hypotheses cancel each other out, leaving a mixed picture. The article ends with some reflexions on the implications of the Swiss experience for fiscal harmonization at a European level.La Suisse offre un véritable laboratoire pour tester plusieurs hypothèses de concurrence fiscale en raison de son système fiscal extrêmement décentralisé. Vingt six cantons ont conservé le pouvoir suprême de décider les questions fiscales et, donc, non seulement de limiter le niveau fédéral de l’Etat à 1/3 des dépenses publiques totales, mais aussi de conserver le pouvoir absolu pour fixer leurs propres niveaux de taxation. De plus, les habitants peuvent lancer des référendums en matière fiscale à tout niveau du gouvernement.La concurrence fiscale entre les cantons devrait être par conséquent plus facile à repérer, les cantons les moins imposés ayant une croissance économique supérieure, ou en un « nivellement par le bas » face aux cantons les moins imposés offrant un niveau inférieur de services publics. En fait, aucune de ces hypothèses n’est confirmée. Cela conduit l’auteur à suggérer une troisième hypothèse basée sur la théorie des décisions publiques. L’auteur suggère que les hypothèses classiques et celles des décisions publiques se neutralisent l’une l’autre, laissant place à un modèle mixte. L’article se termine par quelques réflexions quant aux implications de l’expérience Suisse pour une harmonisation fiscale au niveau européen. (shrink)

On mind and body relationship; with reference to India.

Law (Philosophical concept); methodology.

Religious life Islam; Religious life Shīʻah.

Interpretation of Śaṅkarācārya's Brahmasūtrabhāṣyam; includes original text.

Islamic fundamentalism; Islam and politics; history.

This paper provides an evolutionary rationale for both interracial and intraracial wage differentials by examining the implications of white employers mediating their employer?employee relationships on the basis of genetic similarity. If in organized labor markets; relationships mediated through genetic similarity are optimal in terms of Darwinian fitness, a fundamental evolutionary implication is that the Marginal Rate of Substitution (MRS) in Darwinian fitness holding extended fitness constant equals the MRS in preferences holding utility constant. Given such an evolutionary equilibrium, results are (...) derived showing that the strength of tastes for discrimination depends upon the skin hue of non?white workers. The rationale established for racial wage differentials is that where skin hue serves to indicate genetic similarity between employer and employee, wage differentials emerge that are a function of skin hue. (shrink)

To examine the underlying processes of an innovative mind-body practice, Mindful Body Awareness, this exploratory study involved four case studies analyzed phenomenologically using the dialogal method. Mindful Body Awareness combines manual and verbal processing, and is focused on facilitation of client body awareness. Four individuals were recruited to receive weekly 1.25 hour sessions over four weeks. The Helpfulness Aspects of Therapy form was administered immediately after each session to access participants’ perceptions of the therapy experience. In addition, the Scale of (...) Body Connection was used to examine pre- and post-body awareness and bodily dissociation. Analysis involved phenomenology and descriptive statistics. The overall perceived helpfulness of the intervention was evident in the four themes that emerged from the analysis. These themes were gaining interoceptive awareness, personal agency, therapist trust and conceptual framing, and transformation. The participants’ responses were also used to investigate the therapy process across time. A pattern of increased interoceptive depth was apparent, as was a concomitant progression in embodied sense of self. Improvements in body awareness and bodily dissociation were evident for two of the four participants. These findings help to identify primary components of Mindful Body Awareness and suggest the role of these components in the embodiment process. (shrink)

Commemoration volume of Mahamahopadhyaya Bālakr̥ṣṇa Misŕa, 1887-1943, Sanskrit author; contributed research papers on Hindu philosophy, Sanskrit grammar and Vedic literature and some on his life and works.

Ethics; philosophy; linguistic analysis; western thought.