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Previous work demonstrates that individuals who obtain exemptions from school immunization requirements are geographically clustered, making regional differences in vaccination coverage a significant concern. Even where exemption levels are high, there are still parents that vaccinate. School-level assessments have determined that exemptors are more likely to attend wealthier schools with fewer minorities. Few studies have assessed divergent opinions within the context of a higher-exemption community to examine subtle differences in opinion surrounding vaccinations. Therefore, the objective of this work was to assess attitudes and perceptions towards vaccinations and compare them for exemptors and nonexemptors. We administered surveys to parents in high-exemption (>10%) elementary schools in Arizona during the 2012-13 school year. A total of 404 surveys were completed by parents among schools in Maricopa (n = 7) and Yavapai (n = 2) counties. Of these, 35% (n = 141) were exemptors and 65% (n = 261) were non-exemptors. Exemptors were more likely than non-exemptors to be concerned about serious side-effects (p<0.001). They were more likely to report knowing someone who had been diagnosed with a vaccine-preventable disease (p<0.001) but less likely to report that this had been a serious illness in that person (p<0.001) and they believed it is better for a child to develop immunity through illness than vaccination (p<0.001). They were less likely to trust physicians (p<0.001) and information about vaccines (p<0.001) and were more likely to obtain their health care from a naturopath (p<0.001). In summary, exemptors in these Arizona schools do not appear to be exempting their children from vaccinations due to convenience, as has been hypothesized in other settings. Based on the divergent views within high-exemption schools and reported distrust of the medical establishment, target interventions for high-exemption schools are discussed. Additionally, given the lack of effective non-policy based interventions to-date, the negligible declines in personal belief exemption rates, and vaccine preventable disease rate increases in Arizona, especially in high-exemption areas, legislative action in Arizona may also warrant further investigation. ; Arizona Department of Health Services [ADHS12-017291] ; Open access journal. ; This item from the UA Faculty Publications collection is made available by the University of Arizona with support from the University of Arizona Libraries. If you have questions, please contact us at repository@u.library.arizona.edu.

none ; 2 ; Authors: Maringer F.J., Suran J., Kovar P., Chauvenet B., Peyres V., Garcia-Torano E., Cozzella M.L., De Felice P., Vodenik B., Hult M., Rosengard U., Merimaa M., Szucs L., Jeffery C., Dean J.C.J., Tyminski Z., Arnold D., Hinca R., Mirescu G. ; In 2011 the joint research project Metrology for Radioactive Waste Management (MetroRWM). 11This joint research project is financially supported by the European Commission in the frame of the European Metrology Research Programme EMRP (www.emrponline.eu) undertaken by several EU Member States under the Article 169 initiative, JRP contract identifier EMRP ENV09 MetroRWM. of the European Metrology Research Programme (EMRP) started with a total duration of three years. Within this project, new metrological resources for the assessment of radioactive waste, including their calibration with new reference materials traceable to national standards will be developed.This paper gives a review on national, European and international strategies as basis for science-based metrological requirements in clearance and acceptance of radioactive waste. © 2013 Elsevier Ltd. ; none ; 10840/5099 ; De Felice, P. ; De Felice, P.; Cozzella, M. L.

Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend payments and keeping earnings abroad. In 2009, the UK switched to a system under which all foreign-earned income is exempted from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and particularly changed incentives to repatriate profits. This paper assesses the effects of the reform on the foreign affiliates of UK-owned multinational firms. We use data provided by Bureau van Dijk on 61,738 foreign affiliates located in one of 29 European countries to estimate the impact of the reform on the repatriation pattern and other outcomes of UK-owned affiliates. We use an identification approach that quasi-randomizes over the country of residence of the ultimate firm owners, allowing us to compare outcomes of treated UK-owned foreign affiliates to control non-UK-owned foreign affiliates. Our results suggest that the switch to tax exemption not only changed dividend repatriation behavior of firms but also the conditions under which foreign entities operate in general, for instance, with regard to investment behavior.

Abstract
To what extent does the case for exemptions from laws to accommodate religious (and perhaps other conscientious) commitments rest specifically on egalitarian arguments? To what extent should specifically egalitarian or anti-discrimination concerns be used to determine when such exemptions should be granted? This Article considers both of these questions. It argues that while egalitarian considerations have a role to play in both the general justification and case-by-case evaluation of exemption claims, neither the justification, nor the evaluation of exemptions, properly rests solely on specifically egalitarian considerations. At the level of justification, there is an important, independent role for something akin to the principle of respect for conscience recently put forward by Martha Nussbaum; and, when citizens come to evaluate particular claims for exemptions, the anti-discrimination approach put forward by Christopher Eisgruber and Lawrence Sager in the context of the U.S. and its constitutional tradition is more plausibly seen as a complement to the "balancing test" which has been used historically rather than as an alternative to it.

Applied Radiation and Isotopes Vol.81, 255 - 260 ; In 2011 the joint research project Metrology for Radioactive Waste Management (MetroRWM) of the European Metrology Research Programme (EMRP) started with a total duration of three years. Within this project, new metrological resources for the assessment of radioactive waste, including their calibration with new reference materials traceable to national standards will be developed. This paper gives a review on national, European and international strategies as basis for science-based metrological requirements in clearance and acceptance of radioactive waste. ; 6th International Conference on Radionuclide Metrology - Low Level Radioactivity Measurement Techniques, ICRM-LLRMT'12, 17-21 September 2012, Jeju Island, South Korea

Abstract
This paper investigates the impact of a large electricity tax exemption on production levels, employment, and input choices in the German manufacturing industry. For two policy designs, we show that exempted plants increase their electricity use. This effect is larger under a notched exemption policy, where passing an eligibility threshold yields infra-marginal benefits, compared to a policy without such benefits. We detect no significant impact of the exemptions on production levels, export shares, and employment. Using counterfactual simulations, we document that notched policies substantially distort firms' production input choices when financial stakes are high and compliance costs are low.

Abstract
Distortions under the value-added tax (VAT) arise partly from the exemption of specific services and sectors. This paper develops an analytical model that is applicable to any sector characterized by asymmetric VAT exemptions of services and activities. We analyze the effects of such asymmetric tax regimes on market shares, optimal prices, tax receipts, and social welfare. The analytical model shows how asymmetric VAT exemptions distort competition by strengthening the competitive position of non-rated firms. The net effect of such tax exemptions depends on the fraction of VAT-rated inputs versus the fraction of non-rated customers. We further elucidate main competitive impacts of VAT policies, while showing their consequences on overall welfare by presenting simulation results based on a calibrated quantitative model of a selected sector. Our paper provides guidance on how to resolve the policy trade-off between a level playing field in the market, consumer surplus, and government tax revenue.

International audience ; In 2011 the joint research project Metrology for Radioactive Waste Management (MetroRWM)1 of the European Metrology Research Programme (EMRP) started with a total duration of three years. Within this project, new metrological resources for the assessment of radioactive waste, including their calibration with new reference materials traceable to national standards will be developed.This paper gives a review on national, European and international strategies as basis for science-based metrological requirements in clearance and acceptance of radioactive waste.

International audience ; In 2011 the joint research project Metrology for Radioactive Waste Management (MetroRWM)1 of the European Metrology Research Programme (EMRP) started with a total duration of three years. Within this project, new metrological resources for the assessment of radioactive waste, including their calibration with new reference materials traceable to national standards will be developed.This paper gives a review on national, European and international strategies as basis for science-based metrological requirements in clearance and acceptance of radioactive waste.

International audience ; In 2011 the joint research project Metrology for Radioactive Waste Management (MetroRWM)1 of the European Metrology Research Programme (EMRP) started with a total duration of three years. Within this project, new metrological resources for the assessment of radioactive waste, including their calibration with new reference materials traceable to national standards will be developed.This paper gives a review on national, European and international strategies as basis for science-based metrological requirements in clearance and acceptance of radioactive waste.

Agricultural income earned by a person in India is exempted from taxation as far as the Income Tax Act, 1961 is concerned. This article explores the case for introducing threshold-based Agricultural Income Tax (AIT) exemption in India. The article examines this proposal using the existing literature and body of work available on the subject. The study comes to the conclusion that the existing blanket exemption on agricultural income is undesirable from the perspective of fiscal policy and principle of equity. It is suggested that a reasonable monetary threshold should be defined above which agricultural income will be subject to taxation at the national level. The findings indicate that such a measure will increase revenues, check tax evasion and widen the tax-base in the country. It has also been proposed that AIT should be implemented by the Central government at the national level, and the local government authorities must also be involved for information collection and monitoring at the ground level. Finally, the study suggests some policy strategies to implement and administer threshold-based AIT in India.

The Government of Pakistan has approved several export promotional schemes at the federal and provincial level. Besides, FBR has tax-related export-oriented schemes which incentivize exports. Traditionally, these schemes were limited to five zero-rated sectors, however realization has grown that a level playing field should be created where similar schemes should be available to potential and new export sectors. While this thinking takes ground, the private sector in erstwhile zero-rated sectors also complains about the difficulties in accessing the export-oriented schemes allowed by FBR most notably, manufacturing under bond, Duty and Tax Remission of Exports Scheme, Duty Drawback, and Export Oriented Units and Small and Medium Enterprises Rules. SDPI with support from PRIEA organized a public-private dialogue with the aim to facilitate three segments of the business community namely a) current exporters, b) past exporters (who are still running their business but finding it difficult to export), and c) potential exporters. The above-mentioned meeting resulted in discussion around specific incentives, which are available and can be streamlined further by the authorities concerned. The reform of these could ultimately result in Pakistan taking maximum benefit from available free trade agreements, GSP arrangements by EU and US, and other market access facilities.