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31.
DEBORAH A. CARROLL 《Public Budgeting & Finance》2006,26(4):59-78
Although studies have shown a theoretical and empirical link between defense spending and economic growth and between economic growth and tax policy, the impact of defense spending on federal tax policy remains largely unexplored. This paper proposes a theoretical model and empirical test to explore the direct and indirect effects of defense spending on federal tax policy. The findings suggest that consumption expenditures for national defense directly influence the federal corporate income tax rate. However, the analysis finds no indirect relationship between defense spending and federal tax policy mediated through economic growth. 相似文献
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Abstract. This paper reviews the methodological issues raised by different commentators' attempts to categorise countries' social security systems into 'regime types' or 'models'. It is argued that there are two major problems with these categorisations: (1) the difficulty of finding empirical counterparts to the theoretical concepts used; (2) the complexity of actual social security systems, arising in particular from the diversity of benefits within each system. Despite these problems, we argue that it is possible to maintain a theoretically-informed approach to the comparative analysis of social security, by adopting a more flexible methodology. The approach presented in this paper identifies some of the main principles on which social security systems are based, specifies their empirical counterparts, and allows each national system to be analysed in terms of its particular conjunction or combination of principles. 相似文献
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DEBORAH MABBETT 《The Political quarterly》2008,79(1):45-52
This paper looks at the role of the EHRC in the wider context of measures to promote equality in the welfare state, and highlights two major problems. First, social policy uses categories which are derived from empirical social analysis and processes of policy design, while anti‐discrimination and equality ‘grounds’ (such as gender and ethnic origin) are drawn from the mutual recognition and political mobilisation of groups. The intersection of these two epistemologies can produce progressive social reforms, but it can also result in sterile political competition between groups. Second, equality law makes rights‐based claims which are deliberately abstracted from the problem of aggregating rights into a manageable set of claims on scarce resources. This may be a strength in pursuing remedies for individual injustice, but it is a weakness in advancing wider ambitions to combat disadvantage affecting large social groups. 相似文献
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The Federal Credit Reform Act (FCRA) improved the treatment of credit in the federal budget, but failed to make the budget cost of credit and noncredit programs fully comparable. Inconsistencies and downwardly biased credit costs arise from the restriction under FCRA that cash flows be discounted at Treasury rates, and from the omission of certain administrative costs. We describe the shortcomings of FCRA and policy distortions that may occur, and propose modifications to the Act that would more closely align budget costs of credit and noncredit programs. 相似文献
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PATRICK YEWELL DEBORAH WILLIAMSON MICHAEL CORNWALL PAUL KNEPPER 《Juvenile & family court journal》1998,49(3):27-39
Judges are the key to court reform in child protection proceedings but legislative mandates cannot guarantee the requisite level of judicial commitment. Lack of full implementation of the Adoption Assistance and Child Welfare Act of 1980 demonstrates that rather than rely on statutory language, court reformers ought to increase judicial understanding of the provisions of federal law through initiatives such as cross-training. From December 1996 to June 1998, Kentucky's Court Improvement Project delivered 11 regional cross-training sessions to more than 550 judges, attorneys, social service personnel and other child advocates. Based on a statewide survey, cross-training increased significantly awareness of federal child protection objectives among the state's judges. Awareness of a policy among those expected to implement it is the first step toward implementation. 相似文献
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