Federal-provincial taxation in turbulent times

Abstract: Major changes in federal tax policy over the last decade have added to the pressures on provincial public finances and resulted in increased interest in possible ways to restructure Canada's federal finances by reassigning taxes. I review several recent proposals along these lines, but conclude that on the whole major reassignments of taxes seem unlikely to occur in the near future. The most important immediate issue concerns the possible revision of the much-criticized federal sales tax, the GST. Although major substantive (as opposed to cosmetic) changes in this tax seem either undesirable or unlikely, or both, some further, albeit still imperfect, rapprochement with provincial sales taxes may occur. Finally, I note that both the complexity and the importance of fiscal issues demand, but seldom receive, informed public discussion beyond the passing battles of current federal-provincial political relations. Sommaire: Les importants changements dans les politiques d'imposition fédérales au cours de la dernière décennie sont venus ajouter aux pressions qui s'exercent sur les finances publiques provinciales; on s'intéresse done de plus en plus aux moyens qui permettraient de restructurer les finances fédérales du Canada en réaffectant les impôts. L'article passe en revue plusieurs propositions récentes en ce sens, mais conclut que, dans l'ensemble, il est peu probable que des réaffectations d'impôts se produisent bientôt. La question immédiate la plus importante a trait à la révision possible de la taxe de vente fédérale très critiquée qu'est la TPS. Bien que d'importants changements substantifs (et non pas seulement cosmétiques) dans cette taxe semblent indésirables, ou improbables, ou les deux, un certain rapprochement supplémentaire, mais encore imparfait, risque de se produire avec les taxes de vente provinciales. Enfin, la complexité et l'importance des questions fiscales exigent un débat public ouvert, au-delà des accrochages actuels dans les relations politiques fédérales-provinciales, ce qui demeure rare.     

Implicit theories of intelligence and self-perceptions of academically talented adolescents and children

Beliefs about intelligence can vary from the view that it is stable to the view that it is unstable. Third through eleventh grade academically talented students (n =153) rated their beliefs on the stability of intelligence using a 6-point Likert scale. They also rated themselves on similar scales for how smart and hardworking they thought they were, and how much they liked hard tasks. Students' views of the stability of intelligence paralleled a normal distribution, with almost one-half having borderline views that can be easily modified to match environmental demands. Approximately 9% of these talented students were at risk for underachievement based on their self-perceptions of relatively low ability and the belief that intelligence is stable. High school students believed intelligence was more stable than elementary students and females described themselves as being harder workers than males. Findings may account for the differing academic experiences and performance of academically talented students over time.Received Ph.D. in Psychology from University of Maryland Baltimore County. Research interests include self-perceptions, achievement, motivation, metacognition, and family factors that contribute to the development of academic talent.Received Ph.D. in Psychology from Johns Hopkins University. Research interests include gender differences, cognitive styles, and exceptional ability. Her other interests include gifted-learning disabled students and international education.     

Rape and the devalued victim

Numerous jurisdictions have made changes in their rape statutes in recent years. Five modifications that have commonly appeared in the amended rape legislations are aboulition of capital punishment as a sanction for rape, lowered sentence structure, a graduated continuum of offenses and penalties for rape, the reformulation of rape statutes to a sex-neutral definition of participants, and a change in terminology away from rape to such nomenclature as criminal sexual conduct. While the intent of the legal reforms was to insure fairness, we contend that the unintended effect of many of these changes is to trivialize the offense of rape and to devalue the victim.     

Decentralizing supervision to attain higher productivity: the case of the ecuadorian health system

There is growing interest in developed and developing countries about how to best administer public programs in order to maximize the return on invested resources. This paper examines the extent to which decentralized supervision can help improve health worker productivity. Data on health workers in Ecuador are analyzed. The results suggest that local (or decentralized) supervision is conducive to higher productivity and more hours worked per day by Ecuador's health promoters. The implications for higher health status, and for improving health care in other developing countries are discussed.     

Feminism and fairy tales

To examine selected popular folktales from the perspective of modern feminism is to revisualize those paradigms which shape our romantic expectations and to illuminate psychic ambiguities which often confound contemporary women. Portrayals of adolescent waiting and dreaming, patterns of double enchantment, and romanticizations of marriage contribute to the potency of fairy tales. Yet, such alluring fantasies gloss the heroine's inability to act self‐assertively, total reliance on external rescues, willing bondage to father and prince, and her restriction to hearth and nursery. Although many readers discount obvious fantasy elements, they may still fall prey to more subtle paradigms through identification with the heroine. Thus, subconsciously women may transfer from fairy tales into real life cultural norms which exalt passivity, dependency, and self‐sacrifice as a female's cardinal virtues. In short, fairy tales perpetuate the patriarchal status quo by making female subordination seem a romantically desirabie, indeed an inescapable fate.