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"Vaillancourt, François"
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The Economics of the Multilingual Workplace
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.
eBook
Autonomy in Subnational Income Taxes
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).
eBook
p75 neurotrophin receptor reduces ligand-induced Trk receptor ubiquitination and delays Trk receptor internalization and degradation
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.
Journal Article
Patient outcomes in idiopathic scoliosis are associated with biological endophenotypes: 2020 SOSORT award winner
Purpose
Bracing 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.
Methods
Clinical 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.
Results
Higher 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.
Conclusion
Associations 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.
Journal Article
Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada
This article compares the preferential tax treatment of capital gains in Australia and in Canada, with a view to determining whether there are any lessons from the Australian experience that may be of relevance to Canada. The tax treatment of capital gains is similar in the two jurisdictions in that both apply a 50 percent inclusion rate or the equivalent. Several aspects of the taxation of capital gains in Australia might be considered cautionary from the Canadian perspective. The Australian experience indicates that winning support for an increase in the capital gains inclusion rate can prove difficult, as demonstrated by the unsuccessful proposal by the Australian Labor Party, during the 2019 federal election campaign, to effectively raise the inclusion rate to 75 percent.
Journal Article
The Size, Growth, and Composition of Government: Analysis and Evidence for Canada and the United States
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.
Journal Article
Some economic dimensions of the sovereignty debate in Quebec: debt, GDP, and migration
This paper shows that the quest for sovereignty in Quebec is explained by its role as the abode for a French-speaking minority in North America. It notes that there was no commonly agreed legal framework for the 1980 or 1995 referendums and that the attempt to impose one in 2000 has been rejected by Quebec. Using results from existing papers and original research, the paper shows that the quest for sovereignty can have an impact on the cost of financing the public debt of the entity doing this. It also shows that labour flows can be affected by the existence of a sovereignty movement. This GDP would be higher if the secessionist threat had not had an impact on the size of the labour force since the early 1970s.
Journal Article
Perspectives on Fiscal Federalism
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.
eBook
Allocating taxable income for provincial corporate income taxation in Canada, 2015-2017: practice and analysis
Canada is one of the few countries in the world where an intra-country formula allocation (FA) mechanism plays an important role in the taxation of corporate income by sub national governments, that is provinces. This paper presents and analyses information prepared for its authors by CRA on the allocation of taxable income between provinces for three years: 2015, 2016 and 2017. Profits allocated using the FA approach account for about one third of taxable income. The Income tax regulations contain one general formula and nine sector specific formulas, the general one is used to allocate more than 85% of revenues between provinces. The second most important one pertains to the banking sector. The formulae used by the CRA date back mainly to 1947 and have applied to all provinces since 1960.They have not been the object of much analysis. In particular the use of a two factor formula with weights of 50% for each of payroll and revenues has not been much discussed. The paper thus presents both the existing distribution of taxable revenues between provinces and simulates what it would be if one of alternative formulas either used in the United States or under examination in Europe was used. The three factor formula would change the distribution of taxable income significantly between provinces
Journal Article