Commerce with Criminals: The New Colonialism in Criminal Justice

This article examines the reappearance of for-profit imprisonment in the US by focusing specifically on the racial and colonialistic history of imprisonment for private profit in America. The article documents that during the two periods of American history in which corrections policy facilitated wholesale private profit through imprisonment, first during the proprietary operation of the convict lease system in the mid 1860s and again today (since the mid-1980s), incarceration of disproportionately large numbers of African American men has been the industry's chief source of revenue. The article demonstrates a renewed focus on African American crime as the chief source of private profit in today's second era of African American mass imprisonment. The article notes the return of a transnational system of commerce capitalizing on economically and politically dispossessed prisoners for its coercive system of economic production.     

The Role of Philanthropy in Local Government Finance

Nonprofit organizations thrive on the altruism of citizens, and actively court donors for major gifts. Yet individual gifts to government agencies are often unexpected, sporadic, and initiated by the donor. This article introduces the phenomenon of private giving to local governments and tests hypotheses regarding the expected forms of giving to public agencies. Results indicate that philanthropy is and will likely remain a minor and highly variable source of revenue, making it an ill‐suited replacement for broad‐based tax revenue. However, deliberate government efforts to provide a suitable environment for private donations appear to succeed in attracting more gifts per capita.     

The real costs of tuition tax credits

Calculations of the costs of tuition tax credits should include estimates of the induced migration from public to private schools. The estimate by the President's advisors that his 1983 tax credit proposal would cost up to $800 million by 1986 neglected the migration factor. It is demonstrated that a migration from public to private schools of about from 1 to 1.4% of the present public school enrollment is all that is necessary to secure savings from migrants that just offset the loss in federal tax revenue from tax credits granted to incumbent private school families. Greater migration will generate net revenue gains to governments as a whole.     

Private tax collection—remnant of the past or a way forward? Evidence from rural Uganda

This article examines the growing role and impacts of private tax collection under fiscal decentralisation in Uganda. Based on evidence from six rural councils, three aspects of privatised tax collection are examined: (i) the impact on the nature of fiscal corruption; (ii) the problem of overzealous collection; and (iii) the challenge of assessing revenue potentials. While possibly meeting short‐term demands for local revenue growth and stability, the present form of private tax collection appears to transform the nature of fiscal corruption by reducing corruption at collection point and transferring the problem into the district administration. Moreover, while the charge of overzealousness permeates historical and theoretical work on privatised tax collection, the Ugandan experience casts doubt on its general validity. Instead, perverse distributional effects are the most likely cause of deteriorating state‐citizen relations in rural Uganda. Finally, the article considers the merit of the prediction of private collection as a preferred contractual choice for certain indirect taxes, suggesting that problems of asymmetric information in assessing the revenue yields of most rural markets are exaggerated. Copyright © 2006 John Wiley & Sons, Ltd.     

Preserving the Public Interest in Highway Public–Private Partnerships: A Case Study of the State of Texas

Faced with existing revenues sources that are insufficient to finance highway maintenance and construction needs, some state and local governments are using or considering highway public–private partnerships. These partnerships may be attractive as a way for a government to obtain upfront revenues from the long‐term lease of a road and to shift some of the construction and operations risks to a private firm. However, with these benefits, comes the need to preserve the public interest. This paper discusses issues related to preserving the public interest in highway public–private partnerships and presents a case study of the State of Texas. The case study focuses on an analysis of the strengths and limitations of Texas’ policies and procedures to protect the public interest in the use of long‐term leases for the financing, construction, and operation of new toll roads. The case study also discusses what other governments may be able to learn from Texas’ experiences.     

Revenue Strategy on the Gold Coast: The Case of Stamford, Connecticut

This study investigates the effects of federal policy and budgetchanges during the Reagan years as well as the revenue strategiesof governmental and private, nonprofit agencies in Stamford,Connecticut. Systematic examination of agency budgets and interviewswith agency directors in 1982 found widespread anxiety aboutpossible revenue decline, but few departures from traditionalrevenue strategies. In Stamford, federal changes produced revenueproblems for only a few agencies, most of which went about "businessas usual" and did not experience a budget crisis. This situationremained unchanged in late 1985.     

The Revenue Impact of Repeated Tax Amnesties

Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short‐run revenue and weaken incentives for long‐run tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of specific tax amnesties, none have estimated how the impact changes when offered repeatedly. We find that these additional tax amnesties generate less short‐run revenue than predecessors and tend to magnify revenue losses associated with disincentives for long‐run tax compliance.     

Revenue Diversification in Arkansas Cities: The Budgetary and Tax Effort Impacts

The consequences of revenue shortfalls for cities are particularly dramatic due to the balanced‐budget requirement. Revenue diversification is one method of stabilizing revenue streams because diversified revenue structures can mitigate the revenue fluctuations often associated with single source revenue. Using audited financial reports, this study examines the impact of revenue diversification in Arkansas cities over 10 years. To address the issue of revenue adequacy, this study examines diversification's impact on current year budget changes in revenue and expenditures as well as its impact on tax effort.     

Housing Voucher Take‐Up and Labor Market Impacts

Low participation rates in government assistance programs are a major policy concern in the United States. This paper studies take‐up of Section 8 housing vouchers, a program in which take‐up rates are quite low among interested and eligible households. We link 18,109 households in Chicago that were offered vouchers through a lottery to administrative data and study how baseline employment, earnings, public assistance, arrests, residential location, and children's academic performance predict take‐up. Our analysis finds mixed evidence of whether the most disadvantaged or distressed households face the largest barriers to program participation. We also study the causal impact of peer behavior on take‐up by exploiting idiosyncratic variation in the timing of voucher offers. We find that the probability of lease‐up increases with the number of neighbors who recently received voucher offers. Finally, we explore the policy implications of increasing housing voucher take‐up by applying reweighting methods to existing causal impact estimates of voucher receipt. This analysis suggests that greater utilization of vouchers may lead to larger reductions in labor market activity. Differences in take‐up rates across settings may be important to consider when assessing the external validity of studies identifying the effects of public assistance programs.     

How Local Economic Conditions Affect School Finances,Teacher Quality,and Student Achievement: Evidence from the Texas Shale Boom

Whether improved local economic conditions lead to better student outcomes is theoretically ambiguous and will depend on how schools use additional revenues and how students and teachers respond to rising private sector wages. The Texas boom in shale oil and gas drilling, with its large and localized effects on wages and the tax base, provides a unique opportunity to address this question that spans the areas of education, labor markets, and public finance. An empirical approach using variation in shale geology across school districts shows that the boom reduced test scores and student attendance, despite tripling the local tax base and creating a revenue windfall. Schools spent additional revenue on capital projects and debt service, but not on teachers. As the gap between teacher wages and private sector wages grew, so did teacher turnover and the percentage of inexperienced teachers, which helps explain the decline in student achievement. Changes in student composition did not account for the achievement decline but instead helped to moderate it. The findings illustrate the potential value of using revenue growth to retain teachers in times of rising private sector wages.     

Assessing the institutionalization of private sustainability governance in a changing coffee sector

The potential of transnational private governance initiatives to constitute effective alternatives to state‐led regulation of global value chains rests on their ability to scale up and become institutionalized in a given sector. This study examines whether such institutionalization has occurred in the coffee sector, the commodity with the most widespread adoption of certified products and over 30 years’ experience of private governance, and tests hypotheses on facilitating and inhibiting conditions. It finds that while norm generation around responsible supply chain management and the organizational institutionalization of standard‐setting bodies is well advanced, the practice of internalizing social and environmental externalities through the routinized production and purchase of higher priced certified goods continues to be questioned by industry actors. Indeed, conditions that favored normative and organizational institutionalization, such as high levels of industry concentration, product differentiation, and deliberative interaction, are shown to represent barriers to the practice‐oriented institutionalization of market‐driven regulatory governance.     

A User's Guide to State Revenue Forecasting

One of the most difficult tasks in preparing a state budget is forecasting available revenues. An overly optimistic forecast may subsequently require unpopular budget cuts, tax increases, or both. A pessimistic forecast may trigger a political controversy over the size of the budget surplus, or may encourage additional spending that cannot be sustained in the future. Forecasters have always informally shared their experience with each other. Only in recent years, however have scholars begun to document those experiences.
A forecast user is an elected official, program manager, reporter or private citizen involved in the budget process who uses a forecast prepared by someone else as a basis for making or influencing policy decisions about state taxes and spending levels. __ While the objectives of these forecast users may vary depending on their role in the budget process, they all share one need in common: a sound forecast which provides them with the information they need to participate in the budget process. The first part of this article briefly reviews the status of revenue forecasting in the states. The second part reviews five specific forecasting issues. The third section, discusses limits of revenue forecasting. The concluding section is a summary and checklist of good revenue forecasting practices.     

Municipal Communications Tax Revenue Reliance and Fiscal Impact of Possible Federal Preemption

This paper presents empirical evidence of the extent to which municipal governments might be affected by federal preemption in the communications sector in light of the substantial variation in municipal governments' reliance on communications tax revenues. The results suggest that the federal preemption would have a negative fiscal impact on the majority of municipal governments, and the extent of the impact would vary substantially. The analysis also indicates that it would be challenging or legally impossible for some city governments to make up for the magnitude of revenue loss due to the states' constraints on municipal revenue‐raising capacity.     

Board Diversity,Stakeholder Representation,and Collaborative Performance in Community Mediation Centers

Does board diversity or representativeness influence organizational performance? Though it is understudied in both the public and the nonprofit sectors, learning more about this critical subject can enhance organizational performance within highly collaborative settings. Community mediation centers, which rely on multiple public and private resources to meet their programmatic objectives, provide excellent case studies for analyzing the impact of different kinds of interorganizational linkages on organizational performance. A multitheoretic view incorporating agency, resource dependence, and stakeholder perspectives is employed through a national sample and a two‐stage analysis using a logic model to test the cumulative impact of board characteristics and interorganizational relationships on organizational outcomes. Organizations’ collaborative capacity depends on several kinds of boundary‐spanning activities, including network ties, revenue sources, and the number of stakeholder groups represented on the board.     

The present and future of public sector extension in Africa: contracting out or contracting in?

Public sector extension has come under increasing pressure to downsize and reform. Contracting out—the use of public sector funds to contract non‐governmental and private service providers—is often held up as a potential tool in reform efforts. Much has been written about the possible advantages of contracting out of agricultural extension and it is being encouraged and promoted by numerous international organizations. However, a look at field experience in Africa shows that contracting out is relatively infrequent, especially compared with the reverse—contracting in—where private sector and non‐governmental organizations finance public sector extension delivery. Case studies from Uganda and Mozambique indicate that on the ground attempts to come up with solutions to providing services to farmers are resulting in innovative contracting approaches and combined public and private institutional arrangements. Contracting in and public–private coalition approaches, in contrast to purely public sector extension (characterized by ineffectiveness and inefficiencies) and purely private for profit extension (which may ignore public goods and concerns), may help achieve extension services which are both demand led and which internalize public concerns such as environmental protection, food security and socio‐economic equity. These coalition approaches can be improved and facilitated. They deserve greater analysis and may contribute to a better understanding of extension contracting and the roles of private and public organizations. Copyright © 2000 John Wiley & Sons, Ltd.     

Government Support Programs and Private Investments in PPP Markets

ABSTRACT:

Public-private partnerships (PPPs) have become an important tool for investing in and developing public infrastructure and services. However, many developing countries have failed to attract sufficient private investment from the PPP market. This article uses data from 4,484 PPP projects across 130 developing countries to investigate if and how distinct types of government support can attract more private investment. Results showed that capital, revenue, and in-kind subsidies directly provided from governments attract more private capital, while indirect supports through government guarantee policies do not. The institutional quality of a country enhances the positive relationship between direct government support and private PPP investments. Further, risk allocation plays a mediating role between government supports and private investment.     

Capital Financing of Schools: A Comparison of Lease Purchase Revenue Bonds and General Obligation Bonds

School building construction is on the rise nationwide and Texas has led the nation in outlays on school construction. We consider key factors that distinguish lease purchase revenue (LPR) bonds and general obligation (GO) bonds as debt instruments for financing school facilities in Texas. Our research shows that LPR bonds typically have a higher interest cost than GO bonds and they do not have any advantages over GO bonds in circumventing state restrictions on school district tax and debt authority. Voter approval requirements implicit in the state aid formulae supporting school bond repayments and the bond election requirements are however both less stringent in the case of LPR bonds than GO bonds.     

Impact of the Indiana Choice Scholarship Program: Achievement Effects for Students in Upper Elementary and Middle School

This paper examines the impact of the Indiana Choice Scholarship Program on student achievement for low‐income students in upper elementary and middle school who used a voucher to transfer from public to private schools during the first four years of the program. We analyzed student‐level longitudinal data from public and private schools taking the same statewide standardized assessment. Overall, voucher students experienced an average achievement loss of 0.15 SDs in mathematics during their first year of attending a private school compared with matched students who remained in a public school. This loss persisted regardless of the length of time spent in a private school. In English/Language Arts, we did not observe statistically meaningful effects. Although school vouchers aim to provide greater educational opportunities for students, the goal of improving the academic performance of low‐income students who use a voucher to move to a private school has not yet been realized in Indiana.     

Child characteristics and successful use of housing vouchers: Estimates from the moving to opportunity demonstration

Abstract

Voucher‐based programs have become the most common form of housing assistance for low‐income families in the United States, yet only a slim majority of households that are offered vouchers actually move with them. This article uses data from 2,938 households in the Moving to Opportunity demonstration program to examine whether child characteristics influence the probability that a household will successfully use a housing voucher to lease‐up.

Our results suggest that while many child characteristics have little bearing on the use of housing vouchers, child health, behavioral, and educational problems, particularly the presence of multiple problems in a household, do have an influence. Households with two or more child problems are 7 percentage points less likely to move than those who have none of these problems or only one. Results suggest that such families may need additional support to benefit from housing vouchers or alternative types of affordable housing units.     

Revenue Cyclicality and Changes in Income and Policy

The past two recessions have proved alarming to state government finances. In 2001, a relatively shallow national recession led to a severe downturn in state revenues that took three years to unwind. In the wake of the recent economic downturn, signs of fiscal stress are readily apparent. In this paper, we investigate whether the revenue patterns surrounding these two recessions are the result of state government revenues having grown more sensitive to economic conditions. We find that the responsiveness of revenues to measures of business cycle conditions has grown since the 1990s. We use data on state government revenues, state‐specific information on economic conditions, and measures of state policy to examine fiscal performance and budgeting practice over the economic cycle. Our findings suggest that increasing income cyclicality, in particular of investment income, has made state revenues more responsive to the business cycle since the mid‐1990s. We also find that changes in policy making have served to increase revenue cyclicality.