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11.
The value-added tax (VAT) requires considerable sophistication on the part of both the taxpayers and the tax authorities in order to function effectively; not all countries meet this criteria. After Niger implemented the VAT in 1986, instead of realizing an increase in tax revenue it witnessed a decline, creating a major budget crisis. This article discusses why the VAT was an inappropriate choice for Niger, analyzes the reasons for the decline in tax revenue, and proposes alternative policies consistent with the administrative capacity of the Niger government and the existing socioeconomic environment. 相似文献
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Paul Reynolds 《澳大利亚政治与历史杂志》1998,44(2):321-324
Paul Patton and Dianne Austin, eds, Transformations in Australian Society
Paul James, ed., The State in Question
Liz Young, Minor Parties … Minor Players: The Senate, the Minor Parties and the 1993 Budget
Gianni Zappala, Four Weddings, A Funeral and A Family Reunion: Ethnicity and Representation in Australian Federal Politics 相似文献
Paul James, ed., The State in Question
Liz Young, Minor Parties … Minor Players: The Senate, the Minor Parties and the 1993 Budget
Gianni Zappala, Four Weddings, A Funeral and A Family Reunion: Ethnicity and Representation in Australian Federal Politics 相似文献
15.
Wayne Reynolds 《澳大利亚政治与历史杂志》2008,54(4):562-578
The renewed debate about Australia enriching uranium raises issues associated with a previous attempt thirty‐five years ago. The Atomic Energy Commission hatched plans in the mid‐1960s to position Australia as a supplier of enriched fuel, especially to the Japanese market. This would be done using centrifuge technology, a cheaper and more efficient method than that used by the United States. That fact, along with concerns in Washington to restrict the proliferation of nuclear weapons, led to opposition to rival enrichment programs. Whitlam and Connor miscalculated here. Ratifying the Nuclear Non‐proliferation Treaty was not enough to stay opposition to raising a loan designed mainly to give Australia an enrichment program. 相似文献
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Reynolds B. Renshaw 《环境索赔杂志》2007,19(3):172-176
The Remediation Cost Cap (RCC) market has experienced the boom-bust cycle common to many industries. This article discusses the current market conditions and insurance providers offering the product. The article asks you to determine whether you really need a RCC policy, and if so, provides helpful hints for managing the submission process. Finally, the article discusses the effects of contraction of RCC providers have had on the liability transfer industry. 相似文献
18.
Wayne J. Pitts 《American Journal of Criminal Justice》2007,32(1-2):57-73
Probation and parole officers are assigned the responsibility of supervising convicted criminals in a community setting in
such a way that the competing goals of punishment, public safety, offender rehabilitation, and deterrence are achieved. All
the while, these tasks are accomplished within the confines of shrinking budgets, large case loads, increasingly high-risk
offenders, low occupational prestige, and considerable political and public scrutiny. These competing demands often result
in especially high levels of work-related stress. The point of this research is to consider the divergence in occupational
stress among probation/parole officers and whether or not they felt educationally prepared for their job. The data for this
study were collected during a two-month study period which began on March 15, 2005. Data were collected non-randomly through
a national Internet based survey of active probation/parole officers. This study considers a sub-sample of 2, 364 officers
from fifteen states. The results show probation/parole officers who feel educationally under-prepared are likely to experience
higher levels of occupational stress and more likely to have negative manifestations of stress than those officers who feel
well-prepared. 相似文献
19.
Harry W. Reynolds Jr. 《国际公共行政管理杂志》2013,36(8):1071-1078
An overlooked aspect of academic concern in public administration is the realm of public policy. Policy intrudes into administration at a number of crucial points; administration influences the direction and emphasis of policy in various ways. These interrelationships warrant more attention in the training of public administrators. Regrettably, they have remained largely off-limits in the training of public administrators. Why and how we should proceed to alter this state of affairs is the essence of the symposium that follows. 相似文献
20.
Relative to chronic hunger, seasonal hunger in rural and urban areas of Africa is poorly understood. This paper examines the extent and potential correlates of seasonal hunger in Malawi using panel data from 2011–2013. We find that both urban and rural households report seasonal hunger in the pre-harvest months. Certain strategies to smooth consumption, including crop storage and livestock ownership, are associated with fewer months of hunger. In addition, we find that Malawian households that experience seasonal hunger harvest their crops earlier than average – a short-term coping mechanism that can reduce the crop’s yield and nutritional value, possibly perpetuating hunger. 相似文献