The bigger the better? Evidence of the effect of government size on life satisfaction around the world

This paper empirically analyzes whether government size is conducive or detrimental to life satisfaction in a cross-section of 74 countries. We thus provide a test of the longstanding dispute between standard neoclassical economic theory and public choice theory. According to the neoclassical view, governments play unambiguously positive roles for individuals' quality of life, while the theory of public choice has been developed to understand why governments often choose excessive involvement in – and regulation of – the economy, thereby harming their citizens' quality of life. Our results show that life satisfaction decreases with higher government consumption. For low, middle income, and male people, this result is stronger when the government is leftwing, while government consumption appears to be less harmful for women when the government is perceived to be effective. Government capital formation and social spending have no significant impact on life satisfaction.     

Measuring the capability to raise revenue: process and output dimensions and their application to the Zambia Revenue Authority

The worldwide diffusion of the good governance agenda and new public management (NPM) principles has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administrations' output. This model is applied to the case of the Zambia Revenue Authority (ZRA). The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations' capabilities in developing countries. Copyright © 2007 John Wiley & Sons, Ltd.     

Perceptional inequality and preferential judgements: An empirical examination of distributional axioms

There are two categories of income distribution evaluations: first, the more-or-less “value-free” perception of income inequality as a statistical dispersion; and second, the valuation of income distributions according to an explicit social welfare function which is meant to capture all of society's value judgements. These societal value judgements can be expressed in the form of preferences. Whereas the inequality perception of income distributions appeals to an observer's sober judgement, the revelation of preferences with respect to specific income distributions appeals to his or her sentiments. This paper is an empirical analysis which investigates the juxtaposition of preferences with respect to income distributions and corresponding perceptions of distributional inequality. We do this through a questionnaire in which attitudes towards various distributional axioms are tested. The source of our data is 1773 completed questionnaires collected from five German universities. Based on our data, we observe that individuals' preference orderings over the set of income distributionssubstantially deviate from their perceptions of distributional inequality. In fact, our test responses showed that even when some income distribution is judged to be more unequal than another, that distribution might be preferred, as it accords higher incomes to each individual. We hold that the preference for these greater incomes expresses a compensation for the increased degree of inequality. This explanation applies both to equiproportional and to equal fixed-sum increases in incomes, which implies a support of Paretian ethics.     

INCREASING THE ECONOMIC WELL-BEING OF SEPARATED, DIVORCED, AND WIDOWED WOMEN OVER AGE THIRTY

Data from the Continuous Longitudinal Manpower Survey and the Current Population Survey were used to estimate the effects of CETA, a governmental jobs program, on the economic well-being of separated, divorced, and widowed women over age thirty. After training, CETA participants had increases in earnings and tended to have higher earnings than comparable CPS respondents. Participants in on-the-job training and public service employment had greater increases than participants in the other CETA programs. CETA enrollees with a high school degree had greater increases in earnings than those who had not completed high school, while whites had greater increases in earnings than non-whites.     

Local Government Procurement of CPA Audit Services: The Role of the States

Recent studies have raised serious concerns about the quality of governmental audits by independent CPAs. Part of the problem is that many governmental units do not use effective audit procurement procedures. This article examines current state guidelines for the procurement of CPA audit services by local governments and recommends an expansion of the states' role in this area.     

Preliminary test with chlorindazone DS for zinc in Sintox residue

So-called exit bags are voluminous, transparent plastic bags, each with a collar to go round the neck, and a Velcro fastening. In conjunction with the consumption of sleeping pills, the bags are recommended as an aid to commit suicide by organizations in favour of "humane death". It is reported on four such suicides by elderly people between 79 and 87 years of age. In two of these cases, there was assistance in committing suicide, one corresponding to a suicide protocol from the Swiss organization for euthanasia, EXIT. In two cases, detailed instructions for committing suicide were found. The morphological findings were not very specific in any of the cases. If the plastic bags are removed by a third party, this type of suicide may remain undetected even after performance of an autopsy. Exit bags tend to be used by older people with either real or feared life-threatening illnesses, in suicides which have usually been planned for some time. From the criminological point of view, the possible active participation of other persons in pulling the covering over the head can often not be proved. Assisting a suicide, in the sense of giving instructions on how to accomplish it, is not punishable in German law.     

Glycated hemoglobin: a useful post-mortem reference marker in determining diabetes

Glycated hemoglobin (HbA(1c)) has been demonstrated to be a useful marker for long-term glucose control in diabetes. This parameter characterizes each non-enzymatic fixation of glucose on hemoglobin. It is a useful test in addition to periodic glycemia controls since it reflects the mean glycemia of the past 60 days. We studied the conservation of HbA(1c) at 4 degrees C as a function of time with different anti-coagulants and preservatives (3, 6 months, 1 year). A total of 106 tests were performed using the high performance liquid chromatography (HPLC) method dedicated to the semi-automatic analysis of HbA(1c) (Bio-Rad) and we applied the method in forensic cases. Conservation at 4 degrees C was good for as long as 3 months in blood samples collected with fluoride and 6 months in samples collected in a dry or in a heparinized tube. In non-diabetic subjects, HbA(1c) reference values obtained from forensic samples were identical to those of living controls (3.5-6.25% of total hemoglobin). All positive HbA(1c) results were confirmed by a medical evaluation. This method was successfully applied to five forensic cases. In cases of increased acetonemia, acetone or isopropanol are easily measured. However, in some unexplained post-mortem circumstances, increased HbA(1c) permits to differentiate alcoholic or starvation ketoacidosis from the diabetic cases. Glycated hemoglobin should, therefore, be considered the forensic marker of choice in the post-mortem diagnosis of a diabetic disorder and demonstrates its usefulness in post-mortem validation.     

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