The Revenue Impact of Repeated Tax Amnesties

Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short‐run revenue and weaken incentives for long‐run tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of specific tax amnesties, none have estimated how the impact changes when offered repeatedly. We find that these additional tax amnesties generate less short‐run revenue than predecessors and tend to magnify revenue losses associated with disincentives for long‐run tax compliance.     

The impact of child support enforcement policy on nonmarital childbearing

The interaction of welfare and child support regulations has created a situation in which child support policy's incentives that discourage unwed fatherhood tend to be stronger than its incentives that encourage unwed motherhood. This suggests that more stringent child support enforcement creates incentives that reduce the likelihood of nonmarital childbearing, particularly among women with a significant chance of needing public assistance in the event of a nonmarital birth and their male partners. We investigate this hypothesis with a sample of women from the Panel Study of Income Dynamics, to which we add information on state child support enforcement. We examine childbearing behavior between the ages of 15 and 44 before marriage and during periods of non‐marriage following divorce or widowhood. The estimates indicate that women living in states with more effective child support enforcement are less likely to bear children when unmarried, especially if they are young, never‐married, or black. The findings suggest that improved child support enforcement may be a potent intervention for reducing nonmarital childbearing. © 2006 by the Association for Public Policy Analysis and Management.     

Security culture,transnational challenges and the Economic Community of West African States

This special issue explores how one particular regional organisation, the Economic Community of West African States (ECOWAS), has defined certain transnational issues as security threats and how it has addressed them. In this introductory article, we begin by providing an overview and analysis of some of the most important transnational security challenges facing West Africa. Specifically, we discuss some of the problems raised by cross-border insurgencies, health challenges, organised criminal activities, terrorism and environmental degradation. We then examine the different levels at which actors have responded to these challenges. The section ‘Security culture: shaping the Economic Community of West African States (ECOWAS) response?’ sets out our approach to thinking about the concept of security culture and asks whether it might be relevant to understanding how and why ECOWAS has focused on responding to certain transnational security challenges and not to others. The final section provides an overview of the other articles in this issue.     

The 2007 Australian Federal Election: The Story of Labor's Return from the Electoral Wilderness

In an era of continuous campaigning, elections are seldom won in the final weeks of the formal campaign period. The 2007 Australian federal election saw voters dispatch a Liberal Party and Nationals Coalition government that had presided over a buoyant economy, and return the Australian Labor Party from the electoral wilderness it had occupied since 1996. The explanation of this revival in Labor's stocks can be traced to the Wheat Board scandal, the unpopularity of the labour market deregulation, and to a series of other political tribulations that the fourth Howard Government faced during 2005 and 2006. Initially their impact was masked by the failure of Labor's parliamentary leadership. But when caucus elected Kevin Rudd and freed him to position Labor as offering fresh ideas and a safe pair of hands, Labor seized a lead in the opinion polls and retained it throughout 2007. Rudd's tactical leadership of his party proved critical. This article describes how the 2007 campaign unfolded and the pattern of events which saw a refashioned ALP win an eighteen‐seat lower house majority.     

Reviews

African Historiographies: What History for Which Africa? edited by Bogumil Jewsiewicki and David Newbury SAGE Publications, Beverly Hills (California) and London, 1986. 320 pp. including figures, notes and bibliography. £33,00.

Rural‐Urban Migration: Aspects of Theory, Policy and Practice by Francois Theron and Johann F. Graaff University Publishers, Stellenbosch and Grahamstown, 1987. 64 pp. including tables, notes and bibliography. R7,50 paperback.

German Imperialism in Africa: From the Beginnings until the Second World War edited by Helmuth Stoecker C. Hurst and Co., London, 1986. 446 pp. including bibliography and index. £17,50.

Elections in Independent Africa edited by Fred M. Hayward Westview Press, Boulder (Colorado), 1987. xvii plus 318 pp. including maps, tables, figures, illustrations, notes, bibliography and index. $36,50 paperback.

Africa and Israel: Relations in Perspective by Olusola Ojo Westview Press, Boulder (Colorado) and London, 1988. xiv plus 181 pp. including tables, notes and index. $23,50 paperback.

Rural Transformation in Tropical Africa edited by Douglas Rimmer Ohio University Press, Athens (Ohio), and Belhaven Press, London, 1988. viii plus 177 pp. including tables, figures, references and index. $27,95.

Ethiopia: Transition and Development in the Horn of Africa by Mulatu Wubneh and Yohannis Abate Westview Press, Boulder (Colorado), and Avebury, London, 1988. xv plus 224 pp. including maps, tables, figures, illustrations, notes, appendix, select bibliography and index. $28,00.

Ethiopia: The United States and the Soviet Union, 1974–1985 by David A. Korn Croom Helm, London and Sydney, 1986. xvii plus 199 pp. including map, notes, appendices, select bibliography and index. £19,95.

Transformation and Continuity in Revolutionary Ethiopia by Christopher Clapham Cambridge University Press, Cambridge, New York and Sydney, 1988. xviii plus 284 pp. including map, tables, notes, bibliography and index. £30,00.

Politics and the Military in Uganda, 1890–1985 by Amii Omara‐Otunnu St. Martin's Press, New York, 1987. xx plus 218 pp. $35,00 paperback.

The Soviet Union, the Third World and Southern Africa by Jack Spence South African Institute of International Affairs, Johannesburg, 1988. vi plus 35 pp. including references. R10,00 paperback.

The Battlefronts of Southern Africa by Colin Legum Africana Publishing Co., New York and London, 1988. xxix plus 451 pp. including map, notes, appendices and indexes. $34,50 paperback.

The Politics of Development in Botswana: A Model for Success? by Louis A. Picard Lynne Rienner Publishers, Boulder (Colorado) and London, 1987. xiv plus 298 pp. including tables, figures, notes, select bibliography and index. $26,50.

Capitalism and Apartheid: South Africa, 1910–1986 by Merle Lipton Wildwood House, London, and David Philip, Cape Town, 1986. xi plus 473 pp. including map, tables, notes and index. $8,95 paperback.

Class, Community and Conflict: South African Perspectives edited by Belinda Bozzoli Ravan Press, Johannesburg, 1987. xx plus 573 pp. including tables, illustrations, notes and index. R35,00 paperback.

Growing Up in a Divided Society: The Contexts of Childhood in South Africa edited by Sandra Burman and Pamela Reynolds Ravan Press, Johannesburg, 1986. xvi plus 454 pp. including map, tables, figures, illustrations, references and index. R28,00 paperback.

South Africa under Apartheid: A Select and Annotated Bibliography by Jacqueline A. Kalley Shuter and Shooter, Pietermaritzburg, and Institute of Social and Economic Research, Rhodes University, Grahamstown, 1987. xiii plus 544 pp. including index. R39,00 paperback.     

Embeddedness and the Articulation of Capital Interests in Norway

This article focuses on organization of capital interests comparatively across sectors and does so by developing an explanatory framework linking organizational patterns to incentives for individual strategies. The key argument is that variations in the political organization of capital interests across sectors, and the linkages between state and capital interests, reflect different degrees of embeddedness. Underlying the embeddedness hypothesis is the notion that the organization of capital can be seen as an alternative to governance through market processes. Organization may replace market governance either by constituting an alternative to internal self-regulation or by channelling regulatory functions through cooperation with public authorities. A set of hypotheses are developed concerning the relationship between degree of embeddedness on the one hand, and organization of capital interest organization and the interface between state-industry, on the other. The overall picture is that we find support for the crux of our argument, but there are important modifications. As for functional differentiation of capital interests we find, in accordance with OUT hypothesis, that highly embedded capital is associated with organizations that have a broad set of functions. Transient capital, on the other hand, has comparatively less stable ties to production systems as well as other social relations, and is thus more difficult to control organizationally. Concerning vertical integration, our hypotheses is only partially supported Looking at the interface between state and economic organizations in the primary sectors and non-embedded sectors such as finance and insurance, we find the data quite in accordance with our hypotheses. Cases with a medium level of embeddedness do not, however, fit our hypotheses as well as the sectors at the two extreme ends.     

Current Practices and Issues in Capital Budgeting and Reporting

Budgeting and accounting professionals, as well as other interested parties, are currently examining ways to improve governmental capital budgeting and reporting. Although progress has been made, major policy issues are still being analyzed and debated. This article provides an overview of current practices and the major policy issues that are being addressed. The discussion incorporates related ideas and observations made by Jesse Burkhead four decades ago. The author concludes that many of Burkhead's insights in the area of capital budgeting and reporting are still relevant and useful today.     

Cross-national election surveys: A French pre-test

In common with scholars in other leading democracies, election researchers of France and the United States rely heavily on a survey research methodology; but their respective national election surveys do not pose many of the same questions, and the dominant research paradigms in each country offer opposing explanatory models of vote choice. Herein are reported preliminary results from a joint effort of US and French researchers, which seeks to include numerous cross-national items in the French National Election Study (for 1995). The following American National Election Study (ANES)-type items receive attention: candidate feeling thermometers, job approval ratings, economic evaluations, seven-point proximity measures on social issues and party identification. Inclusion of these measures in French surveys may allow an important cross-nation extension of voting models thought to be peculiar to one political culture, such as the US.