‘Gone are the Days’: Bisexual Perspectives on Lesbian/Feminist Literary Theory

In this article I offer a map of recent UK and US lesbian feminist literary theory which highlights the shifting and often paradoxical interpretations of lesbian sexuality as both real and as metaphorical. I focus on two key texts which offer overviews and analysis of the field from different sides of the Atlantic, which are both accessible, in the sense of being written from the perspective of ‘ordinary’ lesbians, rather than structuring lesbian feminist literary criticism around traditional critical concepts, and which also, unusually, offer some (small) comment on bisexuality. These two works are Bonnie Zimmerman's Safe Sea of Women (1992), and Palmer's Contemporary Lesbian Writing (1993). I argue that lesbian/feminist literary theory offers particular constructions of sexuality which, while challenging many of the assumptions of heterosexual feminist literary theory, largely ignores the bisexual content of much lesbian fiction, and consequently glosses over some of the tricky areas of gender and sexuality difference. Through this ‘les/bi’ reading I hope to encourage the figure of the bisexual woman to question both constructions and deconstructions of lesbian sexuality.     

Tax compliance: An investigation using individual taxpayer compliance measurement program (TCMP) data

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.     

Life Skill Service Needs: Perspectives of Homeless Youth

The present study describes the service needs related to life skill development from the perspective of sheltered homeless youth. Qualitative semistructured life narrative interviews addressing the use of services at an emergency shelter were administered to 30 youth. All youth were residig in an emergency shelter located in a large metropolitan area at the time of interview. Youth identified factors that influence their ability to access and utilize services, categorized as service availability, factors serving as access and/or barriers to services and lack of available services. Youth identify service delivery approaches and staff characteristics as impacting service delivery. Services such as counseling and childcare were identified as facilitating development and acquisition of life skills.