Administrative problems of the provincial sales tax on beer in Papua New Guinea

With the establishment of provincial government in Papua New Guinea, the Organic Law has conferred on the provincial governments the authority to raise revenue using local revenue bases including retail sales taxes. These taxes have significant advantages and a sales tax on beer has particular benefits in P.N.G. in terms of potential yield and ease of administrative management. The tax is levied on the two breweries and the breweries collect the tax at their breweries and wholesale warehouses on behalf of the provincial governments. For the brewery with the dominant share of the market the arrangement under which it collects the tax for a commission and pays over quarterly to the provincial governments brings financial advantage. The brewery with a smaller share of the market and localized sales is less likely to be benefitting by the arrangement. For the future given expected beer consumption a change from a quantity based tax to ad valorem rates would be financially advantageous to the provincial governments, and would reduce the need for some provinces to seek tax sources elsewhere, but experience shows the general benefit of raising the tax, not at the point of final sale, but on the wholesaler or manufacturer.     

The politics of beer: analysis of the congressional votes on the beer bill of 1933

Nine days after he took office in March 1933, Franklin Roosevelt asked Congress to amend existing federal Prohibition policy so as to allow for the sale and consumption of 3.2% alcohol beer. Over the following 8 days, the so-called “beer bill” was proposed, debated, passed and signed into law. This study analyzes the political decision making behind one of FDR’s earliest New Deal policies. Specifically, we consider how voter preferences, representatives’ ideologies, national party affiliations, and the influence of special interests affected legislative decision making. We find that special interests and party affiliations were particularly important drivers of congressional voting behavior.     

Local governments' monopoly power and local tax reform: Theory and evidence from the U.K.

Public Choice - The paper briefly reviews recent research that adapts and extends the Tiebout model of residential choice, paying special attention to those studies which utilize Hirschman's...     

How to humiliate and shame: a reporter's guide to the power of the mugshot

The judicial photograph – the “mugshot” – is a ubiquitous and instantly recognisable form, appearing in the news media, on the internet, on book covers, law enforcement noticeboards and in many other mediums. This essay attempts to situate the mugshot in a historical and theoretical context to explain the explicit and implicit meaning of the genre as it has developed, focussing in particular on their use in the UK media in late modernity. The analysis is based on the author's reflexive practice as a journalist covering crime in the national news media for 30 years and who has used mugshots to illustrate stories for their explicit and specific content. The author argues that the visual limitations of the standardised “head and shoulders” format of the mugshot make it a robust subject for analysing the changing meaning of images over time. With little variation in the image format, arguments for certain accreted layers of signification are easier to make. Within a few years of the first appearance of the mugshot form in the mid-19th century, it was adopted and adapted as a research tool by scientists and criminologists. While the positivist scientists claimed empirical objectivity we can now see that mugshots played a part in the construction of subjective notions of “the other”, “the lesser” or “sub-human” on the grounds of class, race and religion. These dehumanising ideas later informed the theorists and bureaucrats of National Socialist ideology from the 1920s to 1940s. The author concludes that once again the mugshot has become, in certain parts of the media, a signifier widely used to exclude or deride certain groups. In late modernity, the part of the media that most use mugshots – the tabloid press and increasingly tabloid TV – is part of a neo-liberal process that, in a conscious commercial appeal to the paying audience, seeks to separate rather than unify wider society.     

对领导干部政绩评价问题的几点思考

领导干部的政绩评价不仅是重要的理论问题,更是倍受社会特别关注的现实问题。正确分析领导干部政绩评价的现状和存在的不足,对于建立领导干部政绩评价体系有积极作用。     

The role of tax bases and collections costs in the determination of income tax rates,seigniorage and inflation

A growing theoretical literature on optimal taxation predicts that governments will set the tax rates on money holdings and on more traditional tax bases to minimize the deadweight losses of collecting government revenue. Under the presumption that relative collection costs and tax bases have not changed significantly over time, the empirical time-series seigniorage literature has focused on the theory's tax smoothing implication, finding only weak support. We show that changes in collections costs and tax bases played an important role in the determination of tax composition and find stronger support for tax smoothing when this is taken into account.     

高校政治辅导员心理压力及其调适探析

高等院校的政治辅导员,承担着大学生思想政治教育、日常管理、就业指导、安全稳定等重要任务,他们是大学生健康成长的最直接的指导者和引路人。随着高校连续扩招、后勤社会化、人事分配制度及教育教学改革的不断深化,给高校辅导员提出了很高的心理要求,带给他们很大的心理压力,因此,关注并研究其心理健康问题具有十分重要的现实意义。     

Benefits and costs of the 55 mph speed limit: New estimates and their implications

The national 55 mile-per-hour speed limit was in effect from 1974 to 1987, and over the years many analysts have attempted to measure and compare its costs (enforcement and travel time) and benefits (safety and fuel economy). In 1984 a committee of the National Research Council completed a major study of the speed limit. The following article completes the committee's calculations; summarizes the results in units of money, lives, and travel time; and divides these effects between rural interstates and all other roads. Over a range of plausible dollar values for extra travel time, the cost of saving a life is estimated to be much higher on rural interstates than on other affected roads—and higher than the cost of saving a life by other highway safety measures as well. Hence, proponents of higher speed limits on the rural interstates have a strong case in the debate, which continues in the state legislatures.     

试述张爱玲小说的人物心理刻画及女性的"原罪意识"

张爱玲是40年代沦陷区的天才女作家,本文将从小说的人物心理刻画及女性的“原罪意识”两个方面入手。谈谈对张爱玲作品叙事内容的某些看法。     

诚信的缺损与重建

作为一个将诚信的美德传扬了两千五百年的民族,在今天的社会经济生活中却 遇到了所谓“诚信危机”的困窘,其成因是多方面的。重建诚信对于我们建立社会主义市场经济和加 入WTO融入世界经济具有重要意义。     

How parties and interest groups protect their ties: The case of lobbying laws

Scholars have recently shown renewed interest in the study of party-interest group ties. According to previous studies, traditional ties between parties and organized interest are a matter of the past. Globalization, deindustrialization, and neoliberalism have posed serious challenges to their survival. Recent contributions suggest that, while these ties are indeed weaker than before, they have not disappeared. How do parties and groups protect their ties? This paper attempts to provide a partial, though often neglected, answer: their relationship survives when both actors work together to protect it. While previous literature identified regulatory policies, such as ethics and transparency regulations, as detrimental to party-group ties, their introduction is erroneously treated as independent from these ties. Through a comparative case study of the introduction of lobbying laws in Austria, Australia, and Ireland, this paper suggests that parties and groups shape the content of lobbying regulations in such a way to protect their relationship.     

The "common sense" of the nonprofit hospital tax exemption: a policy analysis.

Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health Care Inc., the question of whether to grant tax exemptions to nonprofit hospitals is currently being debated by federal, state, and local legislators, and by the courts. Changes to current policy seem likely. This policy analysis: (1) presents the historical and legal background; (2) examines the economic, political, and organizational implications of current tax-exemption policy; and (3) offers three alternatives to this current policy. The analysis indicates that the current policy provides little incentive for nonprofit hospitals to make contributions of charity care. Of the alternatives, eliminating the exemption is not politically feasible at this time; regulating hospital operations and outputs portends an implementation nightmare; and tying tax subsidy levels to output levels of charity care--perhaps the strongest and most efficient incentive--would require an unlikely political consensus on what constitute valid and reliable measures of charity care. If there is a movement toward subsidies, then linking subsidy amounts to levels of charity care will depend on whether policy analysts can design satisfactory empirical measures. With the advent of universal health coverage, the demand for charity care will decrease. The problem for tax-exempt hospitals will then become justifying the exemption by demonstrating the extent to which they generate community benefits at no or reduced cost to society.     

Extractive industries and regional development: Lessons from Peru on the limitations of revenue devolution to producing regions

ABSTRACT

The transfer of oil and mining revenues to the subnational governments of resource-rich jurisdictions is a common policy aimed at promoting development and reducing local opposition to extraction. In the early 2000s, Peru implemented a radical version of that policy. Peruvian mining regions received fiscal transfers many times greater than the national average during the last commodity boom. The strategy had mixed effects on well-being indicators. These transfers had statistically significant positive effects on economic growth and the rate of school attendance at different ages. In contrast, they did not have a significant impact on poverty reduction or the coverage of other basic services, while being positively correlated with an increase in the income gap between women and men. Overall, the results are not as positive as the promoters had expected. The transfers generated political incentives for local authorities to pursue short-term, clientelistic spending that has reduced their potential benefits.     

Preparing members of congress to make binary decisions on complex policy issues: The 1986 tax reform bill

Throughout 1985 and 1986, the House Committee on Ways and Means undertook a major revision of the federal income tax law. The product was the landmark Tax Reform Act of 1986. Because of the magnitude of the changes contained in this bill, the committee sought new ways of obtaining and disseminating necessary information. This article discusses the congressional policy-making process, the different kinds of information used in congressional decision making, and some new procedures employed by the committee during House action on the 1986 tax reform legislation.