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This book proposes a path-breaking study of the economics of multilingualism at work, proposing a systematic approach to the identification and measurement of the ways in which language skills and economic performance are related. Using the instruments of economic investigation, but also explicitly relating the analysis to the approaches to multilingualism at work developed in the language sciences, this interdisciplinary book proposes a systematic, step-by-step exploration of the issue. Starting from a general identification of the linkages between multilingualism and processes of value creation, it reviews the contributions of linguistics and economics before developing a new economic model of production in which language is taken into account. Testing of the model using data from two countries provides quantitative estimations of the influence of multilingualism on economic processes, showing that foreign language skills can make a considerable contribution to a country’s GDP. These findings have significant implications for language policy and suggest strategies helping language planners to harness market forces for increased effectiveness. A technical appendix shows how the novel technical and statistical procedures developed in this study can be generalized, and applied wherever researchers or decision makers need to identify and measure the value of multilingualism. François Grin is Professor of Economics, University of Geneva, Switzerland. Claudio Sfreddo is Professor of Economics at the University of Applied Sciences of Western Switzerland. François Vaillancourt is Professor of Economics, University of Montreal, Canada. List of Tables and Figures Acknowledgments Introduction Part I: The Economic Perspective on Multilingualism 1: Language at Work: Identifying the Issue 2: On the Linguistics of the Economy v. the Economics of Language 3: A Gallery of Empirical Findings 4: Foreign Language Skills and Earnings Part II: Foreign Language Skills, Foreign Language Use, and Production 5: Language Use and the Production Process 6: From Theory to Measurement 7: The Contribution of Multilingualism to Value Creation 8: Foreign Language Skills and Hiring Strategies Part III: Policy Implications and Future Prospects 9: Policy Implications 10: Multilingualism at Work: A Prospective Glance Appendix I: Language-Augmented Production Model Appendix II: Estimation Procedure and Results Appendix III: A Simple Recruitment Model Notes Bibliography Index

Subnational tax autonomy is a cornerstone of a viable system of fiscal federalism. The underlying principle is that spending by constituent units in a federal or quasi federal country is paid for by revenues that are under the control of that unit. Economists recommend that the taxation base remain the same across all constituent units in a country to minimize administrative and compliance costs as well as tax avoidance activities. There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Autonomy in Subnational Income Taxes examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail: first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belguim), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States).

This article describes how the idea of a Quebec single income tax report (QSITR) became widely supported by Quebec politicians, economic analysts and commentators, and residents of the province over the 2010-2022 period. It also shows estimates of the drop in administrative costs that could result from moving from two income tax reports to one. The author argues that, owing to various aspects of the personal income tax environment in Canada, the reduction in costs achievable by adopting a QSITR would not be very high.

Target‐derived neurotrophins regulate neuronal survival and growth by interacting with cell‐surface tyrosine kinase receptors. The p75 neurotrophin receptor (p75NTR) is coexpressed with Trk receptors in long‐range projection neurons, in which it facilitates neurotrophin binding to Trk and enhances Trk activity. Here, we show that TrkA and TrkB receptors undergo robust ligand‐dependent ubiquitination that is dependent on activation of the endogenous Trk activity of the receptors. Coexpression of p75NTR attenuated ubiquitination of TrkA and TrkB and delayed nerve growth factor‐induced TrkA receptor internalization and receptor degradation. These results indicate that p75NTR may prolong cell‐surface Trk‐dependent signalling events by negatively regulating receptor ubiquitination.

Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- Asymmetrical federalism in Spain : the challenges of financing the autonomous communities / Violeta Ruiz Almendral -- Fiscal autonomy in Scotland / Charlie Jeffrey -- Asymmetrical federalism : the case of Belgium / Magali Verdonck -- The deadlock of federalism in Germany : assessing recent reforms / Charles E. Blankart and Erik R. Fasten -- Setting personal income tax rates : evidence from Canada and comparison with the United States of America, 2000-2010 / François Vaillancourt and David Guimond -- Cantonal tax autonomy in Switzerland : history, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio Wasserfallen

PurposeBracing is the treatment of choice for idiopathic scoliosis (IS), unfortunately factors underlying brace response remain unknown. Clinicians are currently unable to identify patients who may benefit from bracing, and therefore, better molecular stratification is critically needed. The aim of this study is to evaluate IS patient outcomes at skeletal maturity in relation to biological endophenotypes, and determine specific endophenotypes associated to differential bracing outcomes. This is a retrospective cohort with secondary cross-sectional comparative studies.MethodsClinical and radiological data were collected from 563 IS patients, stratified into biological endophenotypes (FG1, FG2, FG3) based on a cell-based test. Measured outcomes were maximum Cobb angle at skeletal maturity, and if severe, spinal deformity (≥ 45°) or surgery was attained. Treatment success/failure was determined by standard progression thresholds (Cobb ≥ 45° or surgery; Cobb angle progression ≥ 6°). Multivariable analyses were performed to evaluate associations between endophenotypes and clinical outcome.ResultsHigher Cobb angles at maturity for FG1 and FG2 patients were observed (p = 0.056 and p = 0.05), with increased likelihood of ≥ 45° and/or surgery for FG1 (OR = 2.181 [1.002–4.749] and FG2 (OR = 2.141 [1.038–4.413]) compared to FG3. FG3 was 9.31 [2.58–33.61] and 5.63 [2.11–15.05] times more likely for bracing success at treatment termination and based on the < 6° progression criterion, respectively, compared to FG1.ConclusionAssociations between biological endophenotypes and outcomes suggest differences in progression and/or bracing response among IS patients. Outcomes were most favorable in FG3 patients. The results pave the way for establishing personalized treatments, distinguishing who may benefit or not from treatment.

The topic of measuring the growth and size of government, on which there is now a robust literature and policy debate, held little interest for economists in the 18th and 19th centuries and throughout much of the 20th century. Although it is a bit dangerous to date when perceptions of the importance of the topic began to shift, a good place to start is with Richard Bird's research for the Canadian Tax Foundation in 1970 on the growth of government spending in Canada. The purpose of this paper is to briefly review what Bird recognized is an evolutionary process, and then to examine the manner in which the growth and size of government can be measured in Canada and the United States. The trends in four key measures following the Second World War are defined and documented. The paper reveals two especially important features. The first is the increase in the role of the subnational government sector. The second is that, in both countries, the public sector is trending away from spending on (and taxing for) the public's physical infrastructure and toward transfers to individuals, particularly in the form of health and income security programs.

This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in metropolitan agglomerations and remote rural areas, local government enterprises, user charges, property taxes, income and value-added taxes, natural resource taxes, and local business taxes. Throughout, the authors draw on experience both in Canada and in other decentralized countries and consider to varying extents the special problems facing Russia and other large transitional economies.

This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in metropolitan agglomerations and remote rural areas, local government enterprises, user charges, property taxes, income and value-added taxes, natural resource taxes, and local business taxes. Throughout, the authors draw on experience both in Canada and in other decentralized countries and consider to vary