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Christian von Soest 《公共行政管理与发展》2007,27(4):353-365
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. 相似文献
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The influence of self-esteem on the use of status considerations as determinants of interpersonal acceptance was studied in a sample of 722 Israeli students from integrated junior high schools. The students completed a self-esteem questionnaire as well as the Interpersonal Relation Assessment Technique, a measure assessing willingness to engage in activities of increasing intimacy with classmates. Data analysis indicated a general preference for targets of higher educational level and high-status ethnic origin. These categorical preferences were more pronounced among high rather than low self-esteem students, irregardless of their own educational standing or ethnic origin. The findings were consistent with the thrust of cost-benefit analyses suggested by social exchange theories, in which self-esteem is viewed as one's globalized perception of social worth. The results suggest that individuals with high self-esteem may be more likely to see themselves as equals to higher status others and seek out their company than would their low self-esteem counterparts. Alternately, those with high self-esteem may be more motivated by social ambition and less by fear of rejection.Received doctorate from UCLA. Studies issues related to self-esteem and social relationships, as well as stress and coping in childhood and adolescence.Received doctorate from the University of Texas at Austin. Research deals with interethnic relations, religious education, and post traumatic stress disorders. 相似文献
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Dr. Richard W. Boyd Paul R. Mencher Philip J. Paseltiner Ezra Paul Alexander S. Vajda 《Political Behavior》1988,10(3):197-213
This paper is an analysis of two rational choice theories of elections. Anthony Downs and Stanley Kelley's theories yield complementary interpretations of the 1984 U. S. election. Reagan's victory was based on both prospective and retrospective judgments as well as on candidate and policy considerations. Reagan won that element of an incumbent's reelection that is a referendum on his performance as president. However, people also voted on the basis of domestic and foreign policy preferences for the second term. On these issues voters preferred Mondale as much as Reagan. Reagan's victory owed remarkably little to his conservative agenda and to a warm regard for his personal qualities as a leader. His landslide was deceptive. The two Reagan victories were among the weakest of the six landslides of the postwar period by Kelley's test of decisiveness. The Reagan elections have not set the United States on the course of a long-term conservative agenda in either domestic or foreign affairs. 相似文献
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Under the Burger Court, the constitutional relationship betweenstates and their municipalities has been examined primarilyin cases involving private suits initiated against municipalitiesunder federal antitrust and civil rights statutes. Since theCourt's 1943 Parker v. Brown decision, it had been presumedthat municipalities as political subdivisions of states wereas immune as their states from tort liability under the ShermanAntitrust Act. The Burger Court, however, ruled that municipalitiesare not automatically immunized from tort liability simply becauseof their status as political subdivisions unless they can demonstratethat their actions were undertaken pursuant to an expressedstate policy. After 1980, the Court continued to uphold thevulnerability of municipalities to private suits authorizedby federal statutes, but moved to narrow the types of remedyappropriate under common law. The Burger Court did not, therefore,address the more fundamental question of whether municipalitiesas public actors should be liable to private damages in thecourse of their public functions. 相似文献
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