This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the (...) CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance. (shrink)

With the waves of reform occurring in mental health legislation in England and other jurisdictions, mental capacity is set to become a key medico-legal concept. The concept is central to the law of informed consent and is closely aligned to the philosophical concept of autonomy. It is also closely related to mental disorder. This paper explores the interdisciplinary terrain where mental capacity is located. Our aim is to identify core dilemmas and to suggest pathways for future interdisciplinary research. The terrain (...) can be separated into three types of discussion: philosophical, legal and psychiatric. Each discussion approaches mental capacity and judgmental autonomy from a different perspective yet each discussion struggles over two key dilemmas: whether mental capacity and autonomy is/should be a moral or a psychological notion and whether rationality is the key constitutive factor. We suggest that further theoretical work will have to be interdisciplinary and that this work offers an opportunity for the law to enrich its interpretation of mental capacity, for psychiatry to clarify the normative elements latent in its concepts and for philosophy to advance understanding of autonomy through the study of decisional dysfunction. The new pressures on medical and legal practice to be more explicit about mental capacity make this work a priority. (shrink)

This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period, our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks.

This study examines the impact of corporate tax avoidance on board of directors and chief executive officer reputation. Our regression results show that when firms engage in tax avoidance, both directors and CEOs, on average, are rewarded by improvements in their reputations as proxied by an increased number of outside board seats. In particular, both independent directors and non-CEO executive directors undergo positive changes in reputation. We also find that CEOs of tax-aggressive firms experience enhanced reputations by gaining extra board (...) seats. Our main regression results hold based on additional analyses. Overall, this study provides important empirical evidence confirming an association between tax avoidance and the individual reputations of directors and CEOs. (shrink)

Soon after the 2008 financial crisis, Gillian Tett, an anthropologist and the US Managing Editor of the Financial Times, suggested that regulators’ and practitioners’ inability to anticipate and respond to deep problems in the financial industry could be traced back to what she called “silo thinking,” wherein experts in one area know nothing about the methods and research of other areas. As she put it, “the essential challenges for investors today…”—and, we might add, for regulators and academics—is “to understand the (...) micro-details of the silos, and see how all the macro-pieces add up”.In years since, many researchers in many fields have sought to identify causes of the... (shrink)

Life-history-derived models of female sexual development propose menarche timing as a key regulatory mechanism driving subsequent sexual behavior. The current research utilized a twin subsample of the National Longitudinal Study of Adolescent to Adult Health (Add Health; _n_ = 514) to evaluate environmental effects on timings of menarche and sexual debut, as well as address potential confounding of these effects within a genetically informative design. Results show mixed support for each life history model and provide little evidence rearing environment is (...) important in the etiology of individual differences in age at menarche. This research calls into question the underlying assumptions of life-history-derived models of sexual development and highlights the need for more behavior genetic research in this area. (shrink)

In order to create sustainable health systems, many countries are introducing ways to prioritize health services underpinned by a process of health technology assessment. While this approach requires technical judgments of clinical effectiveness and cost-effectiveness, these are embedded in a wider set of social (societal) value judgments, including fairness, responsiveness to need, non-discrimination and obligations of accountability and transparency. Implementing controversial decisions faces legal, political and public challenge. To help generate acceptance for the need for health prioritization and the resulting (...) decisions, the purpose of this paper is to develop a novel way of encouraging key stakeholders, especially patients and the public, to become involved in the prioritization process. (shrink)

In this article we attend to recent critiques of psychometric applications of life history theory to variance among humans and develop theory to advance the study of latent LH constructs. We then reanalyze data previously examined by Richardson et al., 2017, https://doi.org/10.1177/1474704916666840 to determine whether previously reported evidence of multidimensionality is robust to the modeling approach employed and the structure of LH indicators is invariant by sex. Findings provide further evidence that a single LH dimension is implausible and that researchers (...) should cease interpreting K-factor scores as empirical proxies for LH speed. In contrast to the original study, we detected a small inverse correlation between mating competition and Super-K that is consistent with a trade-off. Tests of measurement invariance across the sexes revealed evidence of metric invariance, consistent with the theory that K is a proximate cause of its indicators; however, evidence of partial scalar invariance suggests use of scores likely introduces bias when the sexes are compared. We discuss limitations and identify approaches that researchers may use to further evaluate the validity of the K-factor and other applications of LH to human variation. (shrink)

In these two volumes, David P. Levine undertakes the systematic clarification and further development of the theoretical contributions of classical political economy. It focuses on such central issues in economic theory as: * need, value and exchange * capital and its production * the concept of labour * growth * the firm * price determination. Throughout the treatment is at a high level of abstraction.

(1981). Student‐Teacher Attitudes towards Decision‐making in Schools Before and After Taking up their First Appointments. Educational Studies: Vol. 7, No. 1, pp. 7-15.

Mr. Norman H. Baynes thinks that the conclusions which I reached in my essay on the ‘Chronology of the Ninth Book of the Ecclesiastical History of Eusebius’ are ‘difficult to believe.’ That is due, he says, to the fact that I based my reconstruction ‘on one of the most doubtful sections of that book’—that in which Eusebius states that the Emperor Maximin wrote his letter to Sabinus after he received the ‘Edict of Milan.’ From it I inferred that the letter (...) was dispatched early in 313. No doubt Eusebius' assertion raises difficulties. But when a contemporary witness of high authority speaks it may be wise not to reject his evidence before the difficulties which seem to overthrow it are scrutinized. In the present instance the difficulties seem to me to vanish on examination. But Mr. Baynes appears to have overlooked my attempt to deal with them. His own view of the date of the letter is expressed in a single sentence ‘In November of 312 Maximin would receive news of Constantine's victory [at the Milvian Bridge], and as a result he issues the letter to Sabinus permitting Christian worship late in 312.’ But where is his evidence? All I can find is that in his edict of toleration Maximin affirms that ‘last year’ he wrote the letter. ‘This passage proves that that letter dates from the year 312.’ Yes, if Maximin's year began in January. But is that certain? In the East, New Year's Day was not uncommonly in September. (shrink)