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.     

Earning their keep: child workers at the Birmingham Asylum for the Infant Poor, 1797–1852

This article examines the attitudes of the Guardians of the Poor in Birmingham towards childhood and child labour from the end of the eighteenth century to the mid-nineteenth century. Utilising minutes of meetings for the Birmingham Asylum for the Infant Poor, it finds that children were removed from the workhouse to separate accommodation with workshops sited on the premises so that children as young as five years old could become economic contributors to their own welfare. It argues that over the course of five decades, pauper children made significant contributions to Birmingham finances.     

Magnetic Gradient Survey of the Marpole Period Dionisio Point (DgRv-003) Plankhouse Village,Northwest Coast of North America

Architectural reconstructions of plankhouses are central to the study of household and community organization on the Northwest Coast of North America. However, the sample of substantially excavated houses is constrained by their size, stratigraphic complexity, and typically limited surface expression. We present the results of a magnetic gradiometry survey of the Dionisio Point site (DgRv-003) village, occupied ca. a.d. 500–700 on the coast of British Columbia, Canada. Survey of four house platforms reveals patterning of magnetic anomalies consistent with the structure of shed-roof houses, a design recorded ethnographically and identified archaeologically at the site. These results suggest a consistent pattern of spatial and, potentially, social organization of the households. The similarity of patterns suggests that magnetometry may be useful for guiding plankhouse excavations elsewhere on the Northwest Coast, providing a means for expanding our knowledge of houses without relying solely on traditional excavation methods.