Abstract Mental health courts (MHCs) are rapidly expanding as a form of diversion from jails and prisons for persons with mental illness
charged with crimes. Although intended to be voluntary, little is known about this aspect of the courts. We examined perceptions
of voluntariness, and levels of knowingness and legal competence among 200 newly enrolled clients of MHCs at two courts. Although
most clients claimed to have chosen to enroll, at the same time, most claimed not to have been told the court was voluntary
or told of the requirements prior to entering. The majority knew the “basics” of the courts, but fewer knew more nuanced information.
A minority also were found to have impairments in legal competence. Implications are discussed.
Content Type Journal Article
Category Original Article
DOI 10.1007/s10979-008-9170-8
Authors
Allison D. Redlich, Policy Research Associates Delmar NY USA
Steven Hoover, John Jay College of Criminal Justice New York NY USA
Alicia Summers, University of Nevada, Reno Reno NV USA
Henry J. Steadman, Policy Research Associates Delmar NY USA
Abstract Whereas right-libertarians do not think that it is a requirement of justice that we raise revenues for persons with disabilities,
both left-libertarians and liberal egalitarians think that there is such a requirement. An issue remains for the latter two
theorists—how ought we to raise this revenue? Liberal egalitarians typically endorse either universal taxation or taxation
of the wealthy. Left-libertarians, on the other hand, cannot so easily appeal to the methods of universal taxation and taxation
of the wealthy, as they are illegitimately coercive. One such method left open to the left-libertarian is one proposed by
Michael Otsuka. He argues that both left-libertarians and liberal egalitarians should find the method of taxation of the unjust
to be a reasonably strong way of raising revenue. In this paper, I point out problems with Otsuka’s argument, as well as directly
criticize the method of taxation of the unjust.
Content Type Journal Article
DOI 10.1007/s11158-008-9061-3
Authors
Joel Dittmer, University of Missouri 28 E. Stewart Rd., Apt. 203 Columbia MO 65203 USA
Abstract This study examined the extent to which harassment experiences correlate with posttraumatic stress disorder (PTSD) symptoms,
and whether diagnosable PTSD on the basis of sexual harassment occurs after accounting for prior PTSD, prior sexual abuse,
and prior psychological dysfunction. The sample consisted of a two-wave panel of 445 women who had received a domestic violence
protective order from a Kentucky court. Hierarchical linear and logistic analyses confirmed that sexual harassment experiences
were significantly correlated with PTSD symptoms after controlling for an extensive set of trauma variables measured in both
the baseline and follow up interviews. Our findings lend further evidence that claims of PTSD from sexual harassment may be
credible even if claimants have been victims of other forms of trauma.
Content Type Journal Article
Category Original Article
DOI 10.1007/s10979-008-9162-8
Authors
Margaret S. Stockdale, Southern Illinois University Department of Psychology Carbondale IL 62901-6502 USA
T. K. Logan, University of Kentucky Department of Behavioral Science, College of Medicine Lexington USA
Rebecca Weston, Southern Illinois University Department of Psychology Carbondale IL 62901-6502 USA
Abstract This study examined the role of cognitive control in explaining the psychosocial maturity of adolescent (n = 43) and young adult male (n = 40) offenders. We separated psychosocial maturity into prosocial and criminal components, which were statistically unrelated
and were explained by different variables. Individuals with higher levels of prosocial maturity were older, had better proactive
cognitive control, and had better short-term memory than those with lower levels of prosocial maturity. Individuals with higher
levels of criminal maturity were older and had better reactive cognitive control than those with lower levels of criminal
maturity. We discuss the implications of these findings with regard to juvenile justice policy and practice.
Content Type Journal Article
Category Original Article
DOI 10.1007/s10979-008-9160-x
Authors
Anne-Marie R. Iselin, University of Pittsburgh Medical Center Western Psychiatric Institute and Clinic 3811 O’Hara St. Pittsburgh PA 15213 USA
Jamie DeCoster, The University of Alabama 348 Gordon Palmer Hall Box 870348 Tuscaloosa AL 35487-0348 USA
Randall T. Salekin, The University of Alabama 348 Gordon Palmer Hall Box 870348 Tuscaloosa AL 35487-0348 USA
Abstract This paper analyses insider trading behaviour around annual and interim earnings announcements during changing legislative
environments in Sweden from 1980 to 2003. Using a unique data set, we are able to explore the nature of insider trading patterns
from unregulated to strongly regulated insider trading markets. We find limited evidence of opportunistic insider trading.
Insiders seem to be reluctant to sell stocks before positive earnings announcements. They also tend to time their trades in
conjunction with an immediate post-announcement period, i.e. “safety trading”, which becomes more evident within stronger
legislation environments. Some support for contrarian trading behaviour is also found.
Content Type Journal Article
DOI 10.1007/s10657-008-9089-z
Authors
Juha-Pekka Kallunki, University of Oulu Department of Accounting and Finance P.O. Box 4600 90014 Oulu Finland
Henrik Nilsson, Umeå School of Business Department of Accounting and Finance 901 87 Umeå Sweden
Janne Peltoniemi, University of Oulu Department of Accounting and Finance P.O. Box 4600 90014 Oulu Finland
Abstract This article confronts growing conservative opposition to abortion based on the claim that abortion is morally equivalent
to infanticide. By examining the relationship between moral skepticism and precautionary ethics the article promotes a completely
permissive position on abortion from conception to birth while consistently rejecting the possibility that such a position
entails permissive implications for infanticide. The article introduces and traces the implicit relationship between moral
skepticism, the precautionary principle and political liberalism.
Content Type Journal Article
DOI 10.1007/s11158-008-9060-4
Authors
Lawrence Torcello, Rochester Institute of Technology Department of Philosophy 92 Lomb Memorial Drive Rochester NY 14623-5604 USA
Abstract The European Commission’s proposal to establish a Common Consolidated Corporate Tax Base reduces both compliance and administrative
costs for European groups. The proposal would replace separate entity accounting with a profit allocation based on formula
apportionment. Since formula apportionment rests on the source principle, the group faces an incentive to invest in low tax
member states. Residence-based group taxation based on separate entity accounting could be an alternative. The subsidiaries’
profits and losses are attributed to the parent of the group (current inclusion), and the European group’s profit is taxed
at the corporate income tax rate of the parent. The parent’s state of residence grants a foreign tax credit. Current inclusion
prevents tax distortions regarding the location of investments, if no limitations on the foreign tax credit exist. A serious
drawback of residence-based taxation is the incentive to move the group’s headquarter to a low tax member state. At present,
this incentive is mitigated by exit taxation. Applicable exit taxation rules, however, most likely infringe upon European
law. Rules that conform to European law probably abolish unfavourable liquidity effects upon exit. In net present value terms,
however, exit taxes still render it burdensome for the group to move the headquarter to another member state.
Content Type Journal Article
DOI 10.1007/s10657-008-9090-6
Authors
Ulrich Schreiber, Centre for European Economic Research (ZEW), Mannheim University Chair of Business Administration and Business Taxation 68131 Mannheim Germany
Gregor Führich, Mannheim University Chair of Business Administration and Business Taxation Mannheim Germany
Abstract We examine the Laffer effects of the policy of social security tax reduction cum partial deregulation of labour market undertaken
in Italy in the period 1997–2001. Laffer effects of tax cut are generally delayed and governments responsible of the reform
cannot benefit from the resulting increased revenues when in office. Our empirical findings show that tax cuts combined with
policies of liberalization determine almost immediate Laffer effects. In terms of coherent supply-side political programs,
the effects of the two measures are not separable. Reflection on our results may broaden the scope of the supply-side policies
of deregulation and detaxation.
Content Type Journal Article
DOI 10.1007/s10657-008-9087-1
Authors
Silvia Fedeli, Facoltà di Economia Sapienza – Università di Roma Rome Italy
Francesco Forte, Facoltà di Economia Sapienza – Università di Roma Rome Italy
Abstract Defendants often provide accounts that minimize their responsibility for the accused offense. Jurors attribute responsibility
to defendants and decide legal outcomes based on the given account. The current research examined the effects of accounts
(i.e., excuse, justification, denial, and no explanation) and the defendant’s remorse display (i.e., remorseful, remorseless)
on mock jurors’ judgments. Participants acquitted the defendant in the denial condition most often and recommended the most
lenient punishment in the justification condition. The remorseful defendant was found guilty more frequently than the remorseless
defendant in the no explanation and (marginally) excuse conditions. Limitations and future research are discussed.
Content Type Journal Article
Category Original Article
DOI 10.1007/s10979-008-9164-6
Authors
Alayna Jehle, R&D Strategic Solutions Lexington MA 02421 USA
Monica K. Miller, University of Nevada, Reno Reno NV USA
Markus Kemmelmeier, University of Nevada, Reno Reno NV USA
Abstract Access to legal information and, in particular, to legal literature is examined for the creation of a search and retrieval
system for Italian legal literature. The design and implementation of services such as integrated access to [...]
