A positive model of tax reform

This paper is devoted to the explanation of tax policy from a behavioural-theoretic point of view. It, for the first time, brings together within a unified framework behavioural determinants of government expenditure, taxation, and tax reform. Administrative and compliance costs associated with taxation (factors generally neglected in models of taxation), as well as tax avoidance/evasion, deadweight losses, and the costs that are involved in the tax reform process itself, play a crucial role in the model. The paper investigates how these factors influence the development of taxation and expenditure, and the occurrence of tax reform.This paper has been presented at the Congress of the European Public Choice Society, Linz (Austria), 1989. The authors would like to thank Jos de Beus, Kees Goudswaard, Hans de Groot and Jean-Dominique Lafay for their useful comments. This paper is based on our Dutch publication Belastinghervorming en politieke economie, in Belastingheffing en belastinghervorming, pp. 179–211. Preadviezen Koninklijke Vereniging voor de Staathuishoudkunde 1988. Leiden/Antwerpen: Stenfert Kroese.     

Does inequality cause inflation?: The political economy of inflation,taxation and government debt

Public Choice - A democratic society in which the distribution of wealth is unequal elects political parties that are likely to represent the interests of poor people. It is in the interests of the...     

Skills and regional entrepreneurship capital formation: a comparison between Germany and Portugal

Entrepreneurship capital has frequently been characterized as an important determinant of regional economic growth. Yet, we have limited knowledge about what explains why certain regions are more successful in creating entrepreneurship capital in general and in particular in technology- and knowledge-intensive sectors. In this paper, we shed light on the skill base of a region in terms of its endowment with human capital and the composition, i.e. specialization or diversity, of skills. Moreover, we look at the context in which entrepreneurship capital formation takes place by focusing on differences in the institutional infrastructures for entrepreneurship in two European countries: Germany and Portugal. Based on harmonized datasets, our results indicate important differences between the countries. Specifically, our results suggest that both specialization and diversity theories hold, and that the effects are thus contingent on regional factors.     

Citizens' Blame of Politicians for Public Service Failure: Experimental Evidence about Blame Reduction through Delegation and Contracting

Theories of blame suggest that contracting out public service delivery reduces citizens’ blame of politicians for service failure. The authors use an online experiment with 1,000 citizen participants to estimate the effects of information cues summarizing service delivery arrangements on citizens’ blame of English local government politicians for poor street maintenance. Participants were randomized to one of four cues: no information about service delivery arrangements, politicians’ involvement in managing delivery, delegation to a unit inside government managing delivery, and delegation through a contract with a private firm managing delivery. The politicians managing delivery cue raises blame compared to citizens having no information. However, the contract with a private firm cue does not reduce blame compared to either no information or the politicians managing delivery cue. Instead, the delegation to a unit inside government cue reduces blame compared to politicians managing delivery, suggesting that delegation to public managers, not contracting, reduces blame in this context.     

Public charge,legal estrangement,and renegotiating situational trust in the US healthcare safety net

US immigration law increasingly excludes many immigrants materially and symbolically from vital safety-net resources. Existing scholarship has emphasized the public charge rule as a key mechanism for enacting these exclusionary trends, but less is known about how recent public charge uncertainty has shaped how noncitizens and healthcare workers negotiate safety-net resources. Drawing on ethnographic observations and interviews with 80 safety-net workers and patients in three US states from 2015 to 2020, I argue that intensifying anti-immigrant rhetoric surrounding public charge has extended a sense of surveillance into clinical spaces in previously unexamined ways. Drawing on theories of medical legal violence, system avoidance, and legal estrangement, I demonstrate how these dynamics undermined immigrants' health chances and compromised clinic workers' efforts to facilitate care. I also reveal how participants responded to this insinuation of legal violence in healthcare spaces by promoting situational trust in specific procedures and institutions.     

Not separate but equal? The impact of multiple-defendant trials on juror decision-making

Suspects accused of involvement in the same crime can be tried in one multiple-defendant trial. While research has long demonstrated the difficulties of being a juror, no published work has examined whether multiple-defendant trials compound these difficulties. The current research recruited both student and community samples to determine whether trying multiple defendants would increase conviction rates for individual defendants. Every participant watched one of three trial videos – a single defendant against whom the State had a strong case (single-strong), a single-defendant against whom the State had a weak case (single-weak), or a multiple-defendant trial combining both defendants (multiple-defendant). The findings demonstrated an overshare effect – when the defendants were tried together, overall conviction rates for both defendants increased relative to when they were tried alone, though the pattern of results differed by study sample. Although we are unable to provide a definitive mechanism underlying the results, the best explanation seems to be that multiple-defendant trials prompt jurors to engage in a joint evaluation of the defendants, rather than single evaluations of each. Consequently, participant-jurors’ perceptions of each defendant are impacted by how they compare with one another. Thus, the current research casts some doubt on the fairness of multiple-defendant trials.     

Assessment of Stress and Resiliency in Emergency Dispatchers

Although they are technically the first responders on most critical incidents, emergency dispatchers have received a modicum of attention from researchers and clinicians. The purpose of the present study was to evaluate job-related stress, psychological distress, posttraumatic stress disorder (PTSD), stress resiliency, and posttraumatic growth in this high-risk group. These areas were evaluated via an assessment battery administered to 90 emergency dispatchers working in a law enforcement agency. Results showed that dispatchers experienced an average amount of occupational stress, with 24% of the current sample reporting significant job stress. Between 13.34 and 15.56% reported symptoms consistent with a PTSD diagnosis, and 16.67% indicated sub-threshold PTSD symptomatology. The findings revealed that, overall, dispatchers experience occupational stress, psychological distress, and sub-threshold PTSD at similar or higher rates compared to police officers. Further, dispatchers reported posttraumatic growth at an average rate, also similar to that reported by police officers. Clinical implications of the results are discussed. Suggestions for directions that future research might take are offered.     

The present and future of public sector extension in Africa: contracting out or contracting in?

Public sector extension has come under increasing pressure to downsize and reform. Contracting out—the use of public sector funds to contract non‐governmental and private service providers—is often held up as a potential tool in reform efforts. Much has been written about the possible advantages of contracting out of agricultural extension and it is being encouraged and promoted by numerous international organizations. However, a look at field experience in Africa shows that contracting out is relatively infrequent, especially compared with the reverse—contracting in—where private sector and non‐governmental organizations finance public sector extension delivery. Case studies from Uganda and Mozambique indicate that on the ground attempts to come up with solutions to providing services to farmers are resulting in innovative contracting approaches and combined public and private institutional arrangements. Contracting in and public–private coalition approaches, in contrast to purely public sector extension (characterized by ineffectiveness and inefficiencies) and purely private for profit extension (which may ignore public goods and concerns), may help achieve extension services which are both demand led and which internalize public concerns such as environmental protection, food security and socio‐economic equity. These coalition approaches can be improved and facilitated. They deserve greater analysis and may contribute to a better understanding of extension contracting and the roles of private and public organizations. Copyright © 2000 John Wiley & Sons, Ltd.