Suchergebnisse

Abstract
The status of indirect discrimination is ambiguous in the current literature. This paper addresses two contemporary and related debates. First, for some, indirect discrimination is not truly a distinct kind of discrimination, but it is simply a legal construct designed to address distributive inequalities between groups. Second, even if one accepts that indirect discrimination is a distinct type of discrimination, the connection between the two kinds of discrimination, direct and indirect, is debated. For some, they are distinct act-types, while for others, indirect discrimination should be conceived as a side effect of prior cases of direct discrimination. In this paper, I argue that indirect discrimination is a distinct act-type that can take place without being connected to prior instances of direct discrimination.

How much can a constituency influence the power of its representative in the legislature? This article develops a theoretical model of the constituency basis of legislator influence. The key players in the model are interest groups that may receive targeted transfers from the legislature. The model predicts that the amount of transfers that such groups receive is increasing in their ability to help a party win a legislative seat in the next election. This claim is tested using the changes in Japanese central-to-municipality transfers after a representative passes away while in office. The study finds that electorally 'strong' constituency groups do not lose transfers when they lose their representatives. However when 'weak' constituency groups lose their representatives, the transfers decrease.

Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications. Initially, he examines the implications of alternative indirect tax systems and provides an introductory survey of various measures of welfare change and excess burden in the context of indirect taxes. He pays particular attention to the measurement issues involved and uses partial equilibrium models to uncover various aspects of tax reform. Specifically, he: * addresses the questions of measuring welfare changes arising from price changes * examines the built-in flexibility of various forms of consumption taxation * calculates the possible redistributive effects of indirect taxes and illustrates his methods using case study examples of the indirect tax system in Australia * examines the horizontal inequity of different consumption taxes * considers the optimal direction of small changes in indirect tax rates * analyses the positive and negative effects of a carbon tax Modelling Indirect Taxes and Tax Reform will be useful to scholars and policymakers interested in public economics and finance and modelling taxes

This paper estimates levels of prejudice in Scotland with data from the 2021 Scottish Election Survey. It examines both direct and indirect indicators of prejudice to discover that somewhere between 15 and 20 percent of respondents indicate prejudicial feelings towards immigrants. Comparisons with results from other surveys in the UK and abroad suggest lower rates of prejudice in Scotland, and declining rates of prejudice over time. Empirical comparisons reveal direct and indirect prejudice to be closely related in Scotland, and regression analysis discovers common determinants of directly and indirectly prejudicial feelings. Political positions, such as ideological conservativism, identifying as a Remainer in the Brexit debate, and support for Scottish independence are important determinants across indicators of prejudice, and the strength of these political indicators demonstrates how Scottish political culture has been linked to minority politics in such a way as to re-draw social boundaries around expressions of prejudice.