Alternative forms of sales taxation for a developing country

In an increasing n umber of developing countries, as in virtually all of the major industrial countries, one or other form of sales taxation has taken root as an important provider of revenue, though in spite of much recent debate—much of it concerning the value added tax—no single form of sales taxation has emerged as being the most efficacious. This article does not discuss the merits of sales taxation, nor its effects or, development, but rather focuses on the question of which form of sales tax should be adopted assuming that one is to be.     

Castlereagh and France

As Foreign Secretary, Castlereagh had to cope with the reality of France as an enemy as well as with France as a potential ally. This article examines the pragmatic evolution of Castlereagh's diplomacy from 1812, when an international coalition had to be brought and then kept together that could defeat Napoleon, to the aftermath of the Congress of Vienna, where France emerged as a vital part of the new European equilibrium. In settling Europe after nearly two decades of war the fate of France was central.     

The impact of suicide on the family

Little research has examined the consequences of a suicide for social or family networks. Because suicide occurs within families, the focus on the aftermath of suicide within families is an important next step to determine exactly how to help survivors. In this article, we review and summarize the research on the impact of suicide on individuals within families and on family and social networks. We begin with a discussion of family changes following suicide. Next, we discuss the effects of suicide on social networks overall and responses of children and the elderly to a suicide in the family. Finally, we identify key issues that remain to be resolved in family survivor research and make recommendations for future studies.     

Visas and work permits: Possible global negotiating initiatives

We discuss global options for initiatives intended to ameliorate adverse impacts of visa and work permit systems used by national governments around the world. We first describe and document some of their effects, noting the relative lack of other research work on these issues. We then discuss proposals for a new and supplemental global visa structure which have been made as part of the Mode 4 GATS negotiations in the WTO, suggesting that the GATS/WTO may be an imperfect institutional location for negotiating on these matters. We then evaluate other approaches, including what realistically could be possible if a new body specifically created for global negotiation in the area were to be used.