Abstract
This article evaluates the effectiveness of motorcycle helmets in accident situations. A latent variable model is developed and estimated. It is concluded that (1) motorcycle helmets have no statistically significant effect on the probability of fatality; (2) helmets reduce the severity of head injuries; and (3) past a critical impact speed, helmets increase the severity of neck injuries. Further analysis establishes the qualitative and quantitative nature of the head-neck injury trade-off.

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