Tax Design and The Meddling Factor: Lessons From Hawaii's Liquor Tax

Tax design decisions are subject to many influences, including economic and political realities. Those who make tax policy at the state level are under constant pressure to modify taxes and tax structures at the margin. In making their decisions, policy makers must assess and weigh the often conflicting advice that results from varying outlooks and interests among, as well as within, the groups providing such input.
Using Hawaii's liquor tax as a case study, this paper illustrates how seemingly innocuous policy meddling can turn a good tax into a bad one. The events that led the Hawaii Legislature to decide to substitute a flawed gallonage levy for a successful ad valorem tax are reviewed. The relative merits of ad valorem and per-unit liquor taxes are discussed. Implications of adoption of the gallonage tax are presented. Finally, the article discusses the reasons why meddling may be attractive to both taxpayers and those who levy the tax, and it concludes that tax design criteria should include disincentives to meddle as a reasonable principle of taxation.     

A POLICY OF OUR OWN: LOCAL FEMINIST NETWORKS AND SOCIAL SERVICES FOR WOMEN AND CHILDREN

This article examines the ways in which a feminist family policy agenda has led to significant political action and change within American cities. Feminist groups, during the past fifteen years, became a part of emerging local women's rights policy networks that effected changes in several services for women and children: libraries (programming for women and non-sexist children's literature acquisitions policies); public education (gender equit under Title IX); social welfare (child care and displaced homemaker services); and criminal justice and health (the treatment of the victims of rape and domestic violence). This policy success stems not only from the workings of traditional interest group politics and policy networks but also from the astute use of political symbols, bureaucratic norms, and the federal system.     

The political process and the use of debt financing by state governments

Empirical evidence offered in this study suggests that decisions by state government officials to effect debt-financed spending depend in part on the state's gubernatorial election cycle. More specifically, the results reveal relative increases in state debt issues in anticipation of elections, and furthermore, they reveal that such increases are more significant for states characterized by high interparty political competition. While theoretical limitations preclude a definitive explanation for these results, the evidence is consistent with a view of state political markets where incumbent parties manipulate public policy so as to enhance the probability of success in pending elections. This insight is significant in that it suggests a relationship between public policy decisions and election cycles in a context heretofore unexplored.     

TEACHING PUBLIC ADMINISTRATION: EDUCATION OR TRAINING?*

Abstract: There is an ambivalence in attitudes to public administration as a field of study among both academics and practitioners in Australia. Teachers, researchers, students, public servants seeking training and managers have differing interests and expectations. Disagreements about the field have contributed to the lack of a unified framework of concepts, while the field has fragmented into public administration, public policy and public management, aside from other divisions such as "old" versus "new" public administration. "Education" and "training" have taken diverging paths and academics and practitioners have drifted apart. There needs to be a closer dialogue that can only be based on a generally agreed paradigm for Australian Public Administration as a field of study.