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51.
C. Kurt Zorn 《Public Budgeting & Finance》1990,10(1):13-25
Despite calls for increased outlays from the Airport and Airway Trust Fund to help finance improvements in the nation's air transportation system, the fund's surplus continued to grow during the Reagan years. It becomes readily apparent, when the issues surrounding the trust fund and its surplus are analyzed, that placing the blame solely on deficit considerations is too simplistic. Instead, partisan politics, the congressional budget process, delays in technology development, and budget pressures are responsible for the growing surplus. 相似文献
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Helen V. Tauchen Ann Dryden Witte Kurt J. Beron 《Journal of Quantitative Criminology》1993,9(2):177-202
In this paper, we analyze the tax compliance behavior of U.S. taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns, each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidence that both audits and tax code provisions affect compliance. However, the effects are significant for only low-and high-income groups. Interestingly, work on the underground economy also suggests that it is these two groups that are least compliant. Our results for audits suggest that the ripple or general deterrent effect of audits may be substantially larger than the direct revenue yield of audits for high-income taxpayers. Our results for allowable subtractions from income imply that the 1986 Tax Reform Act changes that lowered allowable subtractions may have procompliance effects. 相似文献
54.
Ümit Kurt 《Patterns of Prejudice》2018,52(1):58-77
While there exists an extensive body of literature addressing the Armenian genocide, certain gaps persist. The processes and events of the genocide have been unearthed and examined, but genocide is not a phenomenon set in motion by a force of nature. On the contrary, the systematic destruction of Ottoman Armenians was designed and executed by a cadre of individuals, most of whom are little known today. Kurt’s aim here is to recover the story of one such actor from a particular town, Aintab, modern-day Gaziantep—situated on the boundaries of Cilicia (today the southern part of Anatolia) and Syria, near both the Mediterranean Sea and the Gulf of Alexandretta—thereby revealing the perpetrators and their active involvement in the destruction of Armenians at the local/provincial level. Kurt’s article seeks to shed light on such a perpetrator by analysing the objective features of his background and career. Highlighting the human dimension of the genocide allows for an examination of the actors—their motives and their acts—that ultimately bore responsibility for the catastrophic loss of life. Kurt focuses on the life story of Ali Cenani (1872–1934): his background and involvement in the 1915 Armenian deportation and genocide as well as his career in post-genocide Turkey. 相似文献
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Advancing E-Government: Financing Challenges and Opportunities 总被引:1,自引:0,他引:1
As e-government evolves into the transactions stage, governments must grapple with how to finance the development of e-transactions. The authors argue that the externalities effects of electronic transactions suggest they are appropriately financed by some combination of public investment and user charges. We propose a self-financing model adhering to two basic requirements. A flexible pricing framework is the core of the self-financing model, as it embodies both the firm's and the government's perspectives. We assess basic assumptions of the pricing framework using contingent valuation methodology and a statewide survey of more than 400 firms. The empirical estimates we develop of the willingness to pay for e-transactions with state government and the theoretical discussion about the self-financing model form the basis for prescribing policy recommendations. 相似文献
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Medical examiners are often first to recognize unusual occurrences of fatal infectious diseases. Recognition of these deaths allows public health officials to institute appropriate public health measures. Therefore, we developed a simple method of identifying and tracking infectious disease deaths in a statewide medical examiner's office. One-page infectious disease forms were completed for 1566/1949 autopsies (80%) performed at the New Mexico Office of the Medical Investigator in 2004. In 241 cases one infectious disease was identified at autopsy and 58 cases had two infectious diseases. Fourteen of the infectious-diseases caused deaths involved diseases that are notifiable conditions in New Mexico. Pneumonia was the most commonly reported infectious process (47 deaths) followed by sepsis (25 deaths). Tracking infectious disease deaths highlighted the importance of recognizing these deaths, although hand-written entries were unstandardized. Preferably, a tracking system would be built into electronic databases at medical examiner and coroner's offices, expediting the identification of these diseases and contact of public health agencies. 相似文献
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Previous research has concluded that ownership of economic resources that are politically valued leads to preferential outcomes during interactions with government officials. However, how the political context, and specifically the roles of the government actors involved, influences the relationship between political valued resources (PVRs) and desired outcomes has to date been relatively unexplored. In our paper, we argue that in interactions with elected legislators, PVRs are much more likely to lead to preferential outcomes. Conversely, due to the lack of power these resources have with bureaucrats in charge of regulatory enforcement, PVRs are less likely to lead to preferential outcomes. We provide some support for our arguments by looking for shifting patterns of effects in outcome variables that typically fall under the jurisdiction of each political role type. We find that large firms, export firms, and technology firms largely report having favorable influence over laws and regulations due to lobbying and increased foreign ownership, while also spending more days in inspections and more managerial time dealing with regulations. 相似文献