Unintended Consequences of Eliminating Tax Havens. Juan Carlos Suárez Serrato. NBER Working Paper No. 24850, July 2018. www.nber.org/papers/w24850
JEL No. F23,H25,H26,H32,J23
ABSTRACT: We show that eliminating firms’ access to tax havens has unintended consequences for economic growth. We analyze a policy change that limited profit shifting for US multinationals, and show that the reform raised the effective cost of investing in the US. Exposed firms respond by reducing global investment and shifting investment abroad — which lowered their domestic investment by 38% — and by reducing domestic employment by 1.0 million jobs. We then show that the costs of eliminating tax havens are persistent and geographically concentrated, as more exposed local labor markets experience declines in employment and income growth for over 15 years. We discuss implications of these results for other efforts to limit profit shifting, including new taxes on intangible income in the Tax Cuts and Jobs Act of 2017.
Thursday, July 26, 2018
Happiness Scales: The findings in the literature are highly dependent on one's beliefs about the underlying distribution of happiness in society, or the social welfare function chosen; any conclusions derived rely on the assumption that all individuals report their happiness in the same way
The Sad Truth About Happiness Scales: Empirical Results. Timothy N. Bond, Kevin Lang. NBER Working Paper No. 24853, July 2018. www.nber.org/papers/w24853
Abstract: We replicate nine key results from the happiness literature: the Easterlin Paradox, the ‘U-shaped’ relation between happiness and age, the happiness trade-off between inflation and unemployment, cross-country comparisons of happiness, the impact of the Moving to Opportunity program on happiness, the impact of marriage and children on happiness, the ‘paradox’ of declining female happiness, and the effect of disability on happiness. We show that none of the findings can be obtained relying only on nonparametric identification. The findings in the literature are highly dependent on one's beliefs about the underlying distribution of happiness in society, or the social welfare function one chooses to adopt. Furthermore, any conclusions reached from these parametric approaches rely on the assumption that all individuals report their happiness in the same way. When the data permit, we test for equal reporting functions, conditional on the existence of a common cardinalization from the normal family. We reject this assumption in all cases in which we test it.
Abstract: We replicate nine key results from the happiness literature: the Easterlin Paradox, the ‘U-shaped’ relation between happiness and age, the happiness trade-off between inflation and unemployment, cross-country comparisons of happiness, the impact of the Moving to Opportunity program on happiness, the impact of marriage and children on happiness, the ‘paradox’ of declining female happiness, and the effect of disability on happiness. We show that none of the findings can be obtained relying only on nonparametric identification. The findings in the literature are highly dependent on one's beliefs about the underlying distribution of happiness in society, or the social welfare function one chooses to adopt. Furthermore, any conclusions reached from these parametric approaches rely on the assumption that all individuals report their happiness in the same way. When the data permit, we test for equal reporting functions, conditional on the existence of a common cardinalization from the normal family. We reject this assumption in all cases in which we test it.
Postcoital Dysphoria: Prevalence and Correlates among Males
Postcoital Dysphoria: Prevalence and Correlates among Males. Joel Maczkowiack & Robert D Schweitzer. Journal of Sex & Marital Therapy, https://doi.org/10.1080/0092623X.2018.1488326
Abstract: Consensual sexual activity is believed to be associated with a positive emotional experience, however, Postcoital Dysphoria (PCD) is a counter-intuitive phenomenon characterized by inexplicable feelings of tearfulness, sadness, or irritability following otherwise satisfactory consensual sexual activity. Prevalence of PCD has been reported among females, but not among males. The present study utilized an anonymous online questionnaire to examine the prevalence and correlates of PCD amongst an international sample including 1,208 male participants. Forty one percent reported experiencing PCD in their lifetime and 20% reported experiencing PCD in the previous four weeks. Between 3 - 4% of the sample reported experiencing PCD on a regular basis. PCD was found to be associated with current psychological distress, childhood sexual abuse, and several sexual dysfunctions. Results indicate that the male experience of the resolution phase may be far more varied, complex, and nuanced than previously thought and lay a foundation for future research investigating PCD among males. Findings have implications for therapeutic settings as well as the general discourse regarding the male sexual experience.
Key words: Dysphoria, Postcoital, Gender, Males, Resolution
Abstract: Consensual sexual activity is believed to be associated with a positive emotional experience, however, Postcoital Dysphoria (PCD) is a counter-intuitive phenomenon characterized by inexplicable feelings of tearfulness, sadness, or irritability following otherwise satisfactory consensual sexual activity. Prevalence of PCD has been reported among females, but not among males. The present study utilized an anonymous online questionnaire to examine the prevalence and correlates of PCD amongst an international sample including 1,208 male participants. Forty one percent reported experiencing PCD in their lifetime and 20% reported experiencing PCD in the previous four weeks. Between 3 - 4% of the sample reported experiencing PCD on a regular basis. PCD was found to be associated with current psychological distress, childhood sexual abuse, and several sexual dysfunctions. Results indicate that the male experience of the resolution phase may be far more varied, complex, and nuanced than previously thought and lay a foundation for future research investigating PCD among males. Findings have implications for therapeutic settings as well as the general discourse regarding the male sexual experience.
Key words: Dysphoria, Postcoital, Gender, Males, Resolution
Most Recent Sexual Event: Respondents younger than 30 were significantly more likely to indicate they did not kiss because kissing would have been too intimate with their partner
Kissing, Cuddling, and Massage at Most Recent Sexual Event: Findings from a U.S. Nationally Representative Probability Sample. Debby Herbenick et al. Journal of Sex & Marital Therapy, https://doi.org/10.1080/0092623X.2018.1494648
Abstract: Using data from the 2014 National Survey of Sexual Health & Behavior, a probability survey of Americans aged 14+, we assessed the prevalence and correlates of kissing, cuddling, and massage during 1493 individuals’ most recent sexual event from the past year. Most respondents reported kissing (87%) and cuddling (70%); fewer (23%) reported massage. Each was significantly associated with age, education, and relationship structure. Respondents younger than 30 were significantly more likely to indicate they did not kiss because kissing would have been too intimate with their partner. Only cuddling was significantly associated with event-level emotional intimacy and sexual pleasure.
Keywords: kissing, cuddling, massage, affection, population-based sexual behavior
Abstract: Using data from the 2014 National Survey of Sexual Health & Behavior, a probability survey of Americans aged 14+, we assessed the prevalence and correlates of kissing, cuddling, and massage during 1493 individuals’ most recent sexual event from the past year. Most respondents reported kissing (87%) and cuddling (70%); fewer (23%) reported massage. Each was significantly associated with age, education, and relationship structure. Respondents younger than 30 were significantly more likely to indicate they did not kiss because kissing would have been too intimate with their partner. Only cuddling was significantly associated with event-level emotional intimacy and sexual pleasure.
Keywords: kissing, cuddling, massage, affection, population-based sexual behavior
Sexual behavior/experience was predicted by body fat percentage; in men, fantasy was related to total self-concept; sexual behavior/experience was related to likeability; in women, arousal was predicted by cardiovascular endurance; total self-concept was related to both orgasm and sex drive/desire
An investigation of the relationship between physical fitness, self-concept, and sexual functioning. LM Jiannine, J Educ Health Promot. 2018 May 3;7:57. doi: 10.4103/jehp.jehp_157_17. eCollection 2018.
Abstract
BACKGROUND: Obesity and inactivity have led to an increasing number of individuals with sexual dysfunctions (43% of women; 31% of men). Small bouts of exercise can drastically improve sexual functioning. Thus, the present study is designed to examine the effects of physical fitness and self-concept on sexual functioning.
MATERIALS AND METHODS: Fitness assessments and questionnaires were administered to 133 participants between the ages of 18 and 50 years. Physical fitness was assessed through body composition, cardiovascular endurance, muscular strength, and muscular endurance. Self-concept was presented as a total self-concept score and as six individual concepts of self. Sexual function was presented as both an aggregate score and five separate constructs of sexual functioning - fantasy/cognition, arousal, orgasm, behavior/experience, and drive/desire.
RESULTS: The results indicated that sexual behavior/experience was predicted by body fat percentage. In men, fantasy was related to total self-concept; sexual behavior/experience was related to likeability. In women, arousal was predicted by cardiovascular endurance. Total self-concept was related to both orgasm and sex drive/desire. Power and muscular strength were significantly related to number of sexual partners in women but not men.
CONCLUSIONS: The present study adds to the growing body of evidence indicating a positive relationship between physical fitness and sexual health. Individuals with sexual dysfunctions, particularly women, who are not persuaded by the currently publicized benefits of physical activity, may be inclined to exercise to improve sexual functioning.
KEYWORDS: Exercise; physical fitness; self-concept; sexual behavior; sexual functioning
Abstract
BACKGROUND: Obesity and inactivity have led to an increasing number of individuals with sexual dysfunctions (43% of women; 31% of men). Small bouts of exercise can drastically improve sexual functioning. Thus, the present study is designed to examine the effects of physical fitness and self-concept on sexual functioning.
MATERIALS AND METHODS: Fitness assessments and questionnaires were administered to 133 participants between the ages of 18 and 50 years. Physical fitness was assessed through body composition, cardiovascular endurance, muscular strength, and muscular endurance. Self-concept was presented as a total self-concept score and as six individual concepts of self. Sexual function was presented as both an aggregate score and five separate constructs of sexual functioning - fantasy/cognition, arousal, orgasm, behavior/experience, and drive/desire.
RESULTS: The results indicated that sexual behavior/experience was predicted by body fat percentage. In men, fantasy was related to total self-concept; sexual behavior/experience was related to likeability. In women, arousal was predicted by cardiovascular endurance. Total self-concept was related to both orgasm and sex drive/desire. Power and muscular strength were significantly related to number of sexual partners in women but not men.
CONCLUSIONS: The present study adds to the growing body of evidence indicating a positive relationship between physical fitness and sexual health. Individuals with sexual dysfunctions, particularly women, who are not persuaded by the currently publicized benefits of physical activity, may be inclined to exercise to improve sexual functioning.
KEYWORDS: Exercise; physical fitness; self-concept; sexual behavior; sexual functioning
Perceived physical strength in men is attractive to women but may come at a cost to ejaculate quality
Perceived physical strength in men is attractive to women but may come at a cost to ejaculate quality. Yong Zhi Foo et al. Animal Behaviour, Volume 142, August 2018, Pages 191-197. https://doi.org/10.1016/j.anbehav.2018.06.019
Highlights
• Physical strength is negatively associated with ejaculate quality in men.
• Physical strength also predicts male mating success.
• Attractiveness explains the strength – mating success relationship.
• Male strength increases attractiveness at a cost to ejaculate quality.
• Our results reveal a trade-off between pre- and post mating sexual selection in men.
Abstract: Studies of sexual selection acting on physical strength in humans have focused mostly on its role in premating male–male competition. Recent theoretical frameworks suggest that male strength could be subject to trade-offs with postmating sperm competitiveness. Here, we examined whether male strength is linked to ejaculate quality. We also asked whether strength is attractive to women and affects male self-reported mating success. Perceived strength was negatively associated with ejaculate quality as predicted by the trade-off hypothesis. Perceived strength positively predicted attractiveness and both perceived strength and attractiveness shared similar variance in predicting self-reported mating success. Our findings indicate that despite the benefits to premating sexual selection, having greater strength may come at a cost to sperm competitiveness.
Highlights
• Physical strength is negatively associated with ejaculate quality in men.
• Physical strength also predicts male mating success.
• Attractiveness explains the strength – mating success relationship.
• Male strength increases attractiveness at a cost to ejaculate quality.
• Our results reveal a trade-off between pre- and post mating sexual selection in men.
Abstract: Studies of sexual selection acting on physical strength in humans have focused mostly on its role in premating male–male competition. Recent theoretical frameworks suggest that male strength could be subject to trade-offs with postmating sperm competitiveness. Here, we examined whether male strength is linked to ejaculate quality. We also asked whether strength is attractive to women and affects male self-reported mating success. Perceived strength was negatively associated with ejaculate quality as predicted by the trade-off hypothesis. Perceived strength positively predicted attractiveness and both perceived strength and attractiveness shared similar variance in predicting self-reported mating success. Our findings indicate that despite the benefits to premating sexual selection, having greater strength may come at a cost to sperm competitiveness.
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