Sorting commingled human remains can be a challenging and time-consuming task, and methods that can be performed quickly and inexpensively are desirable in forensic investigations. This study examines the degree of bilateral asymmetry in nutrient foramen position in the femur and tibia to determine its usefulness in pair-matching and osteometric sorting. Differences in nutrient foramen position between left-right pairs of the same person (bilateral asymmetry) were compared to differences in nutrient foramen position between different individuals. Bilateral asymmetry was found to be very high, with variation in position being similar to that between different individuals, indicating that nutrient foramen position in the femur and tibia is not a useful sorting feature. These results are similar to those found in a recent study of bilateral asymmetry of nutrient foramen position of the radius and ulna, with both studies indicating that other methods should be utilized when sorting commingled remains.
{"title":"Bilateral Asymmetry of Nutrient Foramen Position in the Human Femur and Tibia","authors":"S. Mead, Angi M. Christensen","doi":"10.5744/fa.2020.1004","DOIUrl":"https://doi.org/10.5744/fa.2020.1004","url":null,"abstract":"Sorting commingled human remains can be a challenging and time-consuming task, and methods that can be performed quickly and inexpensively are desirable in forensic investigations. This study examines the degree of bilateral asymmetry in nutrient foramen position in the femur and tibia to determine its usefulness in pair-matching and osteometric sorting. Differences in nutrient foramen position between left-right pairs of the same person (bilateral asymmetry) were compared to differences in nutrient foramen position between different individuals. Bilateral asymmetry was found to be very high, with variation in position being similar to that between different individuals, indicating that nutrient foramen position in the femur and tibia is not a useful sorting feature. These results are similar to those found in a recent study of bilateral asymmetry of nutrient foramen position of the radius and ulna, with both studies indicating that other methods should be utilized when sorting commingled remains.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"39 1","pages":"36-38"},"PeriodicalIF":0.5,"publicationDate":"2020-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74042523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Cases received for anthropological examination by the Federal Bureau of Investigation (FBI) Laboratory for a 4-year period (2013–2017) were reviewed for the context of the discovery of remains. The assessment was compared with a previous similar review of cases received by the Massachusetts Office of the Chief Medical Examiner (OCME), with particular attention to whether remains were initially discovered through deliberate law enforcement searches or inadvertently discovered by others. Results show that 52.9% of FBI Laboratory anthropology cases were initially discovered by law enforcement, compared to only 3.6% of Massachusetts OCME cases. Reasons for this difference are discussed, as well as other similarities and differences in discovery mode and context for anthropology cases between these two laboratories.
{"title":"Discovery Context of Skeletal Remains Received at the Federal Bureau of Investigation Laboratory","authors":"Angi M. Christensen, J. Pokines","doi":"10.5744/fa.2020.1007","DOIUrl":"https://doi.org/10.5744/fa.2020.1007","url":null,"abstract":"Cases received for anthropological examination by the Federal Bureau of Investigation (FBI) Laboratory for a 4-year period (2013–2017) were reviewed for the context of the discovery of remains. The assessment was compared with a previous similar review of cases received by the Massachusetts Office of the Chief Medical Examiner (OCME), with particular attention to whether remains were initially discovered through deliberate law enforcement searches or inadvertently discovered by others. Results show that 52.9% of FBI Laboratory anthropology cases were initially discovered by law enforcement, compared to only 3.6% of Massachusetts OCME cases. Reasons for this difference are discussed, as well as other similarities and differences in discovery mode and context for anthropology cases between these two laboratories.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"58 1","pages":"59-63"},"PeriodicalIF":0.5,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80168731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Accurate age estimation is fundamental to identifying individuals in forensic anthropology and interpreting demographic patterns in bioarchaeology. Producing age estimates within useful ranges is particularly difficult when assessing older individuals (40+ years). Falys and Prangle (2015) developed a method (referred to henceforth as the FP method) for narrowing age-range estimates for older adults by scoring surface topography, porosity, and osteophytes of the medial end of the clavicle and applying regressions to create age-estimation ranges. That study included individuals of European decent aged 40+ years from four documented skeletal collections. New methods require testing for reproducibility as well as for the appropriateness and utility for subsamples from which the methods were not derived. Here we applied the FP method to a nineteenth-and twentieth-century African American age-and sex-documented skeletal sample (N = 229) from the Hamann-Todd Collection at the Cleveland Museum of Natural History. The method was reliable, and a statistically significant relationship was found between increased scores of degenerative features and older age. Accuracy in predicting age from the composite scores and regressions was 38.43–78.60% (compared to 96.4% from the original study). It failed to narrow age ranges beyond those available from other common aging methods (e.g., pubic symphysis, auricular surface of the ilium, sternal end of the fourth rib). Results suggest that differences in degeneration of articular surfaces are not negligible. This method should not be used universally across samples as a means of increasing accuracy of forensic identification. Sample-specific testing, in tandem with an exploration of variables that drive and/or affect age-related degeneration, should be pursued.
{"title":"Estimating Age of Mature Adults from Degeneration of the Medial End of the Clavicle in an African American Sample","authors":"Samantha H. Blatt, K. Petersen, Amy R. Michael","doi":"10.5744/fa.2020.1005","DOIUrl":"https://doi.org/10.5744/fa.2020.1005","url":null,"abstract":"Accurate age estimation is fundamental to identifying individuals in forensic anthropology and interpreting demographic patterns in bioarchaeology. Producing age estimates within useful ranges is particularly difficult when assessing older individuals (40+ years). Falys and Prangle (2015) developed a method (referred to henceforth as the FP method) for narrowing age-range estimates for older adults by scoring surface topography, porosity, and osteophytes of the medial end of the clavicle and applying regressions to create age-estimation ranges. That study included individuals of European decent aged 40+ years from four documented skeletal collections. New methods require testing for reproducibility as well as for the appropriateness and utility for subsamples from which the methods were not derived. Here we applied the FP method to a nineteenth-and twentieth-century African American age-and sex-documented skeletal sample (N = 229) from the Hamann-Todd Collection at the Cleveland Museum of Natural History. The method was reliable, and a statistically significant relationship was found between increased scores of degenerative features and older age. Accuracy in predicting age from the composite scores and regressions was 38.43–78.60% (compared to 96.4% from the original study). It failed to narrow age ranges beyond those available from other common aging methods (e.g., pubic symphysis, auricular surface of the ilium, sternal end of the fourth rib). Results suggest that differences in degeneration of articular surfaces are not negligible. This method should not be used universally across samples as a means of increasing accuracy of forensic identification. Sample-specific testing, in tandem with an exploration of variables that drive and/or affect age-related degeneration, should be pursued.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"40 1","pages":"39-49"},"PeriodicalIF":0.5,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91113447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Unidentified persons in the United States represent the most vulnerable populations among us, yet individuals from these groups are also among the least likely to be reported missing and receive investigative resources. Even when positive identification is unlikely, these cases are still deserving of a full investigation because they represent the most vulnerable among us, and their unidentified state embodies the structural inequalities and violence they likely endured in life. As frequent witnesses to the inequality in death and identification, forensic anthropologists have an obligation to document the structural violence affecting vulnerable populations in the United States and become advocates for these communities.
{"title":"Expanding Humanitarian Forensic Action: An Approach to U.S. Cold Cases","authors":"G. Goad","doi":"10.5744/fa.2020.1006","DOIUrl":"https://doi.org/10.5744/fa.2020.1006","url":null,"abstract":"Unidentified persons in the United States represent the most vulnerable populations among us, yet individuals from these groups are also among the least likely to be reported missing and receive investigative resources. Even when positive identification is unlikely, these cases are still deserving of a full investigation because they represent the most vulnerable among us, and their unidentified state embodies the structural inequalities and violence they likely endured in life. As frequent witnesses to the inequality in death and identification, forensic anthropologists have an obligation to document the structural violence affecting vulnerable populations in the United States and become advocates for these communities.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"29 1","pages":"50-58"},"PeriodicalIF":0.5,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89157548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper investigates how the sustainability of partial tax coordination between several governments is affected when the governments' objective function is moderate Leviathan in that policymakers are neither entirely benevolent nor fully self-interested. We show that partial tax coordination is more likely to prevail when moderate Leviathan-type governments become more revenue-maximizing Leviathans. In this case, the increased intensity of fiscal externality due to different tax rates makes partial tax coordination more sustainable at the cost of the tax union member countries' well-being.
{"title":"Are Moderate Leviathans Harmful to Tax Coordination?","authors":"Jun‐ichi Itaya, Yamaguchi Chikara","doi":"10.1628/FA-2020-0003","DOIUrl":"https://doi.org/10.1628/FA-2020-0003","url":null,"abstract":"This paper investigates how the sustainability of partial tax coordination between several governments is affected when the governments' objective function is moderate Leviathan in that policymakers are neither entirely benevolent nor fully self-interested. We show that partial tax coordination is more likely to prevail when moderate Leviathan-type governments become more revenue-maximizing Leviathans. In this case, the increased intensity of fiscal externality due to different tax rates makes partial tax coordination more sustainable at the cost of the tax union member countries' well-being.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"4 1","pages":"165-190"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85361680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not aligned with the one authored by an unbiased amoral taxpayer. Assisted returns are still more compliant than the self-made unbiased ones when the detection probability is overestimated, while the opposite occurs in the case of underestimation. Tax preparers thus appear to exert an ambiguous role on compliance, fostering a median stance. This provides an explanation for the ambivalent attitudes of tax authorities towards tax preparers. Sanctions on taxpayers are more effective than sanctions on tax assistants in deterring tax evasion.
{"title":"Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?","authors":"Carla Marchese, A. Venturini","doi":"10.1628/fa-2020-0001","DOIUrl":"https://doi.org/10.1628/fa-2020-0001","url":null,"abstract":"We focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not aligned with the one authored by an unbiased amoral taxpayer. Assisted returns are still more compliant than the self-made unbiased ones when the detection probability is overestimated, while the opposite occurs in the case of underestimation. Tax preparers thus appear to exert an ambiguous role on compliance, fostering a median stance. This provides an explanation for the ambivalent attitudes of tax authorities towards tax preparers. Sanctions on taxpayers are more effective than sanctions on tax assistants in deterring tax evasion.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"6 1","pages":"191"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78522541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"U.S. Budget Deficit Sustainability Revisited: Long Run, Persistence, and Common Trend","authors":"José Carlos Vides, A. Golpe, Jesús Iglesias","doi":"10.1628/fa-2020-0013","DOIUrl":"https://doi.org/10.1628/fa-2020-0013","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"13 1","pages":"370"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76128910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We use a rich numerical OLG model of Auerbach-Kotlikoff type to simulate the long-run effects of refugee migration starting 2015 for a country with an aging society and a generous welfare system, namely Austria. The respective refugee cohorts are on average younger, less educated and less productive than both natives and the average migrant. The net fiscal contribution results from two opposing effects: a positive demographic effect which is counteracted by worse labor market outcomes. We robustly find that public debt is higher throughout the simulation horizon 2015–2060 compared to the baseline. We further analyze the group-specific welfare consequences resulting from differentiated wage effects.
{"title":"Long-Run Fiscal Consequences of Refugee Migration – The Case of Austria","authors":"J. Holler, Philipp B. Schuster","doi":"10.1628/fa-2020-0009","DOIUrl":"https://doi.org/10.1628/fa-2020-0009","url":null,"abstract":"We use a rich numerical OLG model of Auerbach-Kotlikoff type to simulate the long-run effects of refugee migration starting 2015 for a country with an aging society and a generous welfare system, namely Austria. The respective refugee cohorts are on average younger, less educated and less productive than both natives and the average migrant. The net fiscal contribution results from two opposing effects: a positive demographic effect which is counteracted by worse labor market outcomes. We robustly find that public debt is higher throughout the simulation horizon 2015–2060 compared to the baseline. We further analyze the group-specific welfare consequences resulting from differentiated wage effects.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"15 1","pages":"1"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73636197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Citizen-Candidate Model of Tax Competition with Interdependent Preferences","authors":"Satoshi Kasamatsu, Hikaru Ogawa","doi":"10.1628/fa-2020-0011","DOIUrl":"https://doi.org/10.1628/fa-2020-0011","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"41 1","pages":"1"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75360155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper empirically revisits the debate surrounding the role of fiscal policy in dampening output fluctuations. We provide a positive analysis of fiscal stabilizers in general and automatic stabilizers in particular by focusing on a heterogenous sample of 84 countries between 1980 and 2015. We add to the existing literature by: i) explicitly assessing fiscal counter-cyclicality across the different states of the business cycle; ii) allowing for expectations about future fiscal outcomes to play a role; iii) differentiating between the counter-cyclical fiscal effects from demand and supply shocks. Our results show that that fiscal counter-cyclicality is sizeable across the world, particularly during periods of economic slack. While the degree of counter-cyclicality is larger in Advanced Economies relative to Emerging and Low-Income Countries, there is higher heterogeneity within than between country groups. Accounting for future expectations about the dynamics of the fiscal stance enhances the degree of fiscal counter-cyclicality. Automatic stabilizers are an important component of the overall fiscal counter-cyclicality. The fiscal response to demand shocks is higher compared to supply shocks.
{"title":"A New Look into Fiscal Countercyclicality: Expectations, Shocks, and the Business Cycle","authors":"J. Jalles","doi":"10.1628/fa-2020-0006","DOIUrl":"https://doi.org/10.1628/fa-2020-0006","url":null,"abstract":"This paper empirically revisits the debate surrounding the role of fiscal policy in dampening output fluctuations. We provide a positive analysis of fiscal stabilizers in general and automatic stabilizers in particular by focusing on a heterogenous sample of 84 countries between 1980 and 2015. We add to the existing literature by: i) explicitly assessing fiscal counter-cyclicality across the different states of the business cycle; ii) allowing for expectations about future fiscal outcomes to play a role; iii) differentiating between the counter-cyclical fiscal effects from demand and supply shocks. Our results show that that fiscal counter-cyclicality is sizeable across the world, particularly during periods of economic slack. While the degree of counter-cyclicality is larger in Advanced Economies relative to Emerging and Low-Income Countries, there is higher heterogeneity within than between country groups. Accounting for future expectations about the dynamics of the fiscal stance enhances the degree of fiscal counter-cyclicality. Automatic stabilizers are an important component of the overall fiscal counter-cyclicality. The fiscal response to demand shocks is higher compared to supply shocks.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"8 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89483516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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