Publish or Paris? Evidence of How Judges Allocate Their Time

A utility-maximizing model of judicial behavior predicts that,all else equal, judges who have stronger preferences for publishingopinions, who have lighter workloads, or who are able to writepublishable decisions more efficiently are more likely to publishtheir decisions. Using federal district court judges' decisionsregarding the constitutionality of the Federal Sentencing Guidelines,this article presents empirical support for these predictions.Many judicial, institutional, and other characteristics areexamined that should be correlated with a judge's workload orwith a judge's taste for, or efficiency in, publishing opinions.These analyses find that, all else equal, judges who held priorpolitical positions, who received higher American Bar Association(ABA) ratings, who had lighter caseloads, who had longer tenures,who struck down the guidelines, or who had a greater chanceof promotion to a U.S. court of appeals were more likely topublish their decisions. In addition, judges' publication decisionswere significantly affected by the prior decisions of judgesin the same district, but little affected by those of judgesin other districts.     

Infant and child mortality in Sudan： Case of central region

This paper uses households＇ data from central region of Sudan to examine factors that affect infant and child mortality. The education of mother and father, community variables and household income per adult are used. For this purpose, a household survey was conducted to collect data on the variables of interest from a random sample withdrawn from the study population. 600 questionnaires were distributed to households in one province of the region （out of five） where there are seven localities. The data has been analyzed using different statistical and econometric methods, including ordinary least squares method. The ordinary least squares found that child mortality is inversely associated with household income per adult, community variables and parental education. The effect of mother＇s education is more significant than father＇s education, mother＇s age is also found to be the most important factor that influences child mortality.     

Tax Innovation or Excise Duty in Disguise? Deviations and Distortions in Value-Added Tax in Bangladesh

The article examines and analyzes the nature of deviations and distortions in the VAT system in Bangladesh. The article argues that the Bangladesh VAT introduced in 1991—with a view to maximize tax revenue by broadening tax base and curbing tax evasion while simplifying the process—has deviated significantly from standard and international best practices. It further argues that most of the deviations have their roots in the excise system of taxation that VAT has replaced and, while some of them produce ad hoc benefits in terms of generating revenue and easing compliance, most of them, besides eroding the coherence of the tax system, defeat the core principle of VAT—self assessment. The article concludes that if the process of adulterating VAT with so many ingenious adaptations and deviations is allowed to continue, the objective of VAT to evolve as an efficient tool for maximizing revenue will remain elusive.