AUDIT OR EVALUATION? A NATIONAL AUDIT OFFICE VFM STUDY

This article presents a case study of an important but relatively neglected aspect of the British policy process - the Value for Money (VIM) studies undertaken by the National Audit Office. It analyses in detail the conduct of one particular study, including the reactions of the audited bodies and the parliamentary activity which followed the publication of the NAO report. The case is then used to illuminate what appear to be some more general characteristics of the NAO's approach. It is concluded that NAO VFM work marks an important step beyond traditional audit for regularity and/or economy, and that it significantly enhances democratic accountability. Yet at the same time this work falls short of a full-blooded evaluation. Indeed, it appears to take place within quite prominent constraints, some of which were built into the legislation setting up the NAO but others of which could conceivably be eased, even without new statutory authority.     

Progressive Taxation,Fairness, and Compliance*

This paper examines the preferences for income tax progressivity, other tax fairness issues, and tax compliance of a national sample of nearly six hundred heads of U.S. households. The results reveal that mean public preferences for fair tax burdens are close to actual effective tax rates; however, the similarity between average preferred and actual effective tax rates masks an underlying schism between three groups: (I) those who believe tax rates should be higher for upper income persons (steep progressives), (2) those who prefer mildly progressive tax rates (mild progressives), and (3) those who believe tax rates should be flat (“flatraters). The analysis includes demographic and fairness profiles associated with tax rate preferences. Attitudes about the overall fairness of the income tax, exchange equity with the federal government, government spending, tax complexity, and tax compliance behavior are examined. In general, respondents' stated preferences for vertical equity approximate the current distribution of the income tax burden, yet there is a relatively high consensus that the income tax is unfair, especially with regard to the ability of wealthy taxpayers to exploit loopholes to avoid paying their fair share, and that respondents regard their own tax burdens as unfair. These results suggest that providing information to the public about the relative amount of income taxes paid by upper income individuals and the effects of recent limitations on “loopholes” could improve public attitudes about the fairness of the income tax and tax compliance.     

Jurisprudential Oaks from Mythical Acorns: The Hart-Dworkin Debate Revisited

Abstract. This article attempts to demonstrate, via the famous Hart-Dworkin debate on the nature and functions of judicial discretion, that substantial jurisprudential disputes as well as theories can, and do, arise from misconceived critiques, whether intended or otherwise. It also seeks to show that, whilst Dworkin's initial critique of Hart was misconceived, his theory of adjudication that arose as a result of responses to his initial views is a positive contribution to learning, although 1 argue that Dworkin's views are not, in the final analysis, sufficiently persuasive to constitute a radical departure from Hart's own views.     

A Friend Indeed? From Tobruk to El Alamein: The American Contribution to Victory in the Desert

The article offers a re-evaluation of American reinforcement for the Eighth Army following the fall of Tobruk in June 1942, arguing that American arms and air power made a decisive, if largely unrecognized, contribution to the victory at El Alamein. Both British and American leaders, for their own reasons, glossed over the critical American component of this most quintessentially British victory, and historians have echoed this downplaying of American aid. The article sets these political and military events in the context of expanding American interest in the Middle East.