Canadian Federal-Provincial Overlap and Presumed Government Inefficiency

It is often claimed that overlapping government activity inCanada's federal system causes significant government inefficiency.The three major studies on the subject have demonstrated theexistence of extensive overlap, but they resort to qualitativearguments and anecdotal evidence to conclude either that overlapcauses significant government inefficiency (the traditionalprovincial position) or that overlap is fairly well managed(the traditional federal position). Thus, the debate about overlapremains essentially a debate about federal and provincial power,not about efficiency. This is apparently unavoidable, due tothe difficulty of measuring the effect of overlap on efficiency.     

Internal Controls in State, Local, and Nonprofit Agencies

This study analyzes 127 cases of losses of internal accounting controls in state, local, and nonprofit agencies in North Carolina. The reasons for losses in control are identified and discussed along with ways of preventing such incidents.     

Intimacy development in middle adolescence: Its relationship to gender and family cohesion and adaptability

The relationships of family cohesion and adaptability to adolescent intimacy development were explored by administering the Family Adaptability and Cohesion Evaluation Scales survey and the Fundamental Interpersonal Relationship Orientation — Behavioral Version survey to 207 middle adolescents (70 males and 137 females) from a small midwestern high school. The adolescents' perceptions of family adaptability correlated with the amount of responsibility the teens expressed in their relationships, while cohesion correlated with companionship and affection in their relationships; however, females' scores were related to cohesion, while males' scores were related to satisfaction with cohesion in their families. The study suggests that family cohesion and adaptability differentially influence intimacy development based on the adolescent's gender.Received Ph.D. in marital and family therapy from Purdue University. Research interests include family influences on adolescent development and family issues related to incarceration.Received Ed.D. in human development from Boston University. Research interests include major life transitions (e.g., adolescence, middle adulthood).     

A comparative modeling of tax reform before and after the legislative process

This research modeled the extent to which the normative goals of equity and efficiency are embodied in three seminal tax reform proposals (Bradley-Gephardt, Kemp-Kasten, and the Treasury Department proposals) relative to the extant regime. The Tax Reform Act of 1986 (TRA86) is also modeled in the same manner. The objective of this study is to compare the equity and efficiency of the initial proposals with that of the final tax reform law. This before and after analysis is designed to ascertain the degree to which the legislative process undermined the normative goals of the tax reform movement. The National Tax Model was applied to model each regime and to measure the distributional and redistributional effects on tax burdens and wage efficiency costs associated with each system across ten income classes. The reform models, including TRA86, are shown as superior to the pre-reform system with respect to the normative criteria. The legislative process did not substantially compromise the goals as reflected in the seminal reform proposals in the development of a more politically acceptable tax reform law. This exercise demonstrates that it is possible for sound legislation to survive a political process that frequently permits the sacrificing of normative goals in favor of special interests.Financial support provided by the Arthur Young Foundation Tax Research Grant Program and The Ralph E. Kent Fund. The helpful suggestions of Jim Curtis were sincerely appreciated.     

State of the art called American Government

where he teaches ethics and public policy in addition to American government. He is the co-editor (with Leslie G. Rubin) of The Quest for Justice.