TAXATION AND INTERNAL MIGRATION—EVIDENCE FROM THE SWISS CENSUS USING COMMUNITY‐LEVEL VARIATION IN INCOME TAX RATES*

ABSTRACT We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college graduates are most sensitive to tax rate differences, but the estimated effects are not large enough to offset the revenue‐increasing effect of a rise in tax rate. The migratory responses of foreigners and other age‐education groups are even smaller, and reverse causation seems negligible.     

About time: age,period, and cohort effects on support for Quebec sovereignty

Can age, period and cohort effects help explain support for Quebec sovereignty? Previous work on this question has focused mostly on the effects of age and cohort. We contribute to this debate by adding a period perspective. As such, our study is the first to investigate the impact of age, cohort and period effects in a single study of opinion towards sovereignty in Quebec. We take advantage of an original dataset that includes survey data collected between 1985 and 2012. We use these data to examine the impact of age, birth year and survey year on support for this constitutional option among francophone Quebeckers. Our results are in line with previous work: we show that younger Quebeckers are more likely to support sovereignty, and that some cohorts – namely, respondents born between 1945 and 1959 – are also more likely to favour this option. Perhaps more surprisingly, we find that specific events are comparatively the most important factor to explain fluctuations in Quebeckers' attitudes towards sovereignty.     

Modeling the state of agritourism in the Malopolska region of Poland

ABSTRACT

The Malopolska region of Poland is highly representative of the current state of agritourism in Poland. The level of agritourism services in this region is very high relative to the national average, the result of environmental and cultural values being incorporated into social and economic development practices. Based on evidence from 1259 agritourism-oriented farms collected from municipal and regional government bureaus, web-published data, and survey data from 575 farm owners in the Malopolska, this paper analyzes the spatial distribution of such farms and the relationship between agritourism and ‘regular’ rural tourism. The Malopolska Voivodeship is strongly diversified in terms of agritourism development. The largest number of agritourism farms is in mountain, piedmont, and upland areas. Research has shown that agritourism is pursued by farmers who own small farms and produce food only for their own use. However, 60% of agritourism farms were found not to engage in any agricultural production. The research also identified basic tendencies of agritourism development in the region. The following basic trends were observed – a shift from agritourism to rural tourism, an increase in the number of agritourist farms offering 10 or more beds, and an expanded service offering – yielding a targeted offering for a specific customer and an increase in the quality of services. This indicates that agritourism owners engaging in this form of business are investing to create more usable space for tourists. The authors’ findings and conclusions also cover the concept of a functional model of agritourism in the Malopolska region. This model shows the relationship between environmental value and the nature of agricultural production and type of tourism in rural areas as well as the diversity of tourist offerings. The model also shows the transition from agriculture and its close relative, agritourism, to regular tourism in rural areas.     

Khirbat al‐Mana‘iyya: an early Islamic‐period copper‐smelting site in south‐eastern Wadi ‘Araba,Jordan

Recent excavations in south‐eastern Wadi ‘Araba in Jordan have revealed the first early Islamic‐period copper‐smelting site known in the eastern side of the valley, which extends south of the Dead Sea to the Gulf of ‘Aqaba. Five test pits were excavated in 2012 at Khirbat al–Mana‘iyya, a prominent copper‐smelting camp in south‐eastern Wadi ‘Araba, Jordan. The results of these excavations demonstrate that the site was primarily active in the seventh–ninth century AD. Its distance from the copper sources of south‐west ‘Araba suggests that its location was chosen based on proximity to wood and water resources, rather than copper ore deposits. The discovery that the site dates to the early Islamic period has implications for previous and future work in south‐east ‘Araba. In particular, it challenges the common—until now—view of the region as virtually devoid of settlement during this period.     

What drives export performance of firms in Eastern and Western Poland?

We use a unique firm-level survey dataset that draws from the EFIGE (European Firms in a Global Economy) questionnaire to unveil differences in factors driving export performance in the most structurally diverse areas of Poland. While conventional results regarding the role of size, foreign ownership and innovation activity are confirmed at the aggregate level, the picture breaks down when Western and Eastern macroregions are extracted. Our results suggest that the common perception of a more developed West (Poland ‘A’) and a backward East (Poland ‘B’) might be outdated. Rather, firms in both regions seem to follow distinct strategies for and have dissimilar success factors in competing internationally. Interestingly, export performance in the East is found to benefit from family ties in business, but also from product innovation and non-price competitiveness. In the West, it is associated mostly with size and foreign ownership. Overall, our results, on the one hand, add support to the ‘new’ new trade theory and the ‘new’ new economic geography’s premises related to the importance of microeconomic factors and, on the other, contribute to the discussion on the pattern of regional development in Poland. We also discuss some implications for policymakers and managers and suggest directions for further research.     

Two Approvals from the 1931 Athens Conference: Anastylosis and International Collaboration for Architectural Conservation: New Evidence

The Athens Conference was an international meeting on architectural conservation, organized by the International Museums Office, an institution that belonged to the League of Nations, in October 1931. The discovery of official documents, such as the minutes and statements of participants, clarifies discussions for all nine sessions. This study addresses approvals of the restoration measure, anastylosis, and the worldwide safeguard for historic monuments. Furthermore, it argues that the Athens Conference was the first global meeting in the twentieth century to frame modern conservation principals in terms of a role model for archaeological interventions and global aids for architectural protection.     

Neolithic nomadism in south‐east Arabia — strontium and oxygen isotope ratios in human tooth enamel from al‐Buhais 18 and Umm al‐Quwain 2 in the Emirates of Sharjah and Umm al‐Quwain (UAE)

Human skeletal remains from the Neolithic sites BHS18 in the interior of the Sharjah Emirate and the Neolithic shell midden UAQ2 (Umm al‐Quwain) on the coast of the Persian Gulf (United Arab Emirates, UAE) were analysed for their isotope ratios of strontium (⁸⁷Sr/⁸⁶Sr) and oxygen (¹⁸O/¹⁶O). The results are not in agreement with earlier assumptions about a Neolithic nomadism between inland regions and the south‐eastern coast of the Persian Gulf. Existing evidence of nomadic movements of the people from BHS18 most possibly refers to transhumance within the mountains in the hinterland. The strontium isotope measurements on human skeletons from UAQ2 on the contrary indicate uninterrupted residence of this population on the coast. Nevertheless, evidence was found of individual mobility between inland regions and the coast.