Tax Expenditure Reporting: The Utilization of an Innovation

Central to this article is the question, “Are tax expenditure reports used?” State legislators serving on tax committees in ten states were surveyed regarding their use and their perceptions of others' use of tax expenditure report information. Responses indicate (1) strong acceptance and broad use of report information; (2) purposes and policy stages of use characteristic of technical information use; and (3) use focused predominantly on resource acquisition (revenue) policy rather than resource allocation (budget) policy. Thus it appears that tax expenditure reporting does not operate to secure budgetary control over tax expenditures, and consequently tax expenditures continue largely to escape budget scrutiny.     

Abortion Policy in Western Democracies: A Cross-National Analysis

This article provides a comparative analysis of abortion policies for 21 countries in Western Europe and North America. First, after briefly discussing the historical evolution of abortion attitudes and policies, a typology of current abortion laws is presented. Second, the mode of determining abortion policy is compared — judicial (Germany, Canada), legislative (Britain, France), and direct democracy (referenda in Italy, Ireland). Third, the question of abortion policy implementation is considered. In other words, does the legal status of abortion really make a difference regarding the pattern of availability and use of abortion services? Fourth, potential explanatory variables (left-wing party strength, feminism, Catholicism) regarding the content and process of abortion policies is evaluated.     

Partisanship and the party system

The defining properties of party identification long established for the United States fail with some frequency to be replicated in electoral systems abroad. A number of plausible suggestions have been made to account for this system-level variability: Most of these have some face merit, but none taken alone is adequate to provide a full cross-system explanation. Variation in party system size or fractionalization has recently been discussed as another source of differential dynamics of party loyalties. Unfortunately, the conventional means of assessing party identification properties are subject to rather severe artifacts, typically ignored, when comparisons are made across systems of very different party size. The conceptual stakes underlying key methods options for such comparisons—most notably, between continuous and discrete statistical tools—are examined. The use of continuous statistics for systems of very multiple parties rests on an assumption that voters do in some degree regard these party systems as imbedded in a continuous space. A simple test for this assumption is mounted in four systems and unsurprisingly it shows very clear support. Analysis of residuals beyond this obvious result add several points of less obvious information about the distribution of party affect in such systems.     

Identity and dating commitment among women and men in college

Lower division and upper division college women's and men's commitment in a dating relationship was examined in connection with their (a) gender role attitudes, (b) educational aspirations, (c) certainty about their future vocation, and (d) the importance they attach to work vs. marriage as a source of life satisfaction. Dating commitment was also examined for women in relation to their dedication to work for pay after marriage, and for men in terms of their ideas about their future wife working. The more certain upper division college women's vocational identity, the more committed they were to their dating partner, but the more they planned to work after marriage the less involved they were in a relationship. Additionally, upper division women who placed more importance on a job than marriage and who had a clearer vocational identity were less involved in a relationship. The clearer upper division men's vocational identity, the more committed they were in a relationship. Lower division men who placed more importance on work compared to marriage were less involved in a dating relationship. The results are discussed in light of Erikson's stages of identity development and more recent research that suggests women's identity development follows a different course from men's.Received Ph.D. in child development and family relationships at the University of Texas at Austin. Current research interests include the influence of parent-child interaction on children's mastery and achievement motivation, peer and intimate relationships, and identity development.Received Ph.D. from the State University of New York at Albany. Research focuses on the development of relationships from courtship into marriage and first-time parenthood.Received Ph.D. from the University of Minnesota. Program of research concerns the developmental origins, correlates, and consequences of identity formation in adolescence. Recent research addresses the dynamics of relationships in adoptive families and the consequences of openness in adoption on family members.Received B.A. in child development and family relationships program at the University of Texas at Austin.     

Attributional style,depressive features,and self-esteem: Adult children of alcoholic and nonalcoholic parents

Undergraduate adult children of alcoholics (ACOAs; N=57) were compared to children of nonalcoholic parents (CONAs; N=100) on measures of the Beck Depression Inventory (BDI), selfesteem, and attributional style. ACOA status was determined using the Children of Alcoholics Screening Test (Jones, 1981). ACOAs were found to have significantly higher scores on the BDI and to have significantly lower self-esteem, as measured by the Index of Self-Esteem, than CONAs. ACOAs were also more likely to have a depressive attributional style, in that they perceived failure as more internal, stable, and global than CONAs. Further, females had significantly higher BDI scores than males.Received B.A. from West Virginia University. Research interests: adult children of alcoholics and human sexual behavior.Received Ph.D. from West Virginia University. Research interests: the impact of popular culture on adolescents and the impact of parental conflict on children.Received Ph.D. from University of Massachusetts. Research interests: adolescent suicide risk.     

Building sustainable capacity in the public sector: What can be done?

Effective government performance is central to the creation of market-oriented economies, secure and productive populations, and democratic political systems in developing countries. Capacity building to improve public sector performance is thus an important focus of development initiatives. Several implicit assumptions underlie most such efforts: that organizations or training activities are the logical site for capacity-building interventions; that administrative structures and monetary rewards determine organizational and individual performance; that organizations work well when structures and control mechanisms are in place; and that individual performance improves as a result of skill and technology transfer through training activities. Each of these assumptions is called into question by the findings of research carried out in six developing countries and reported in this article. Our studies indicate designing interventions that most constructively address sources of poor performance must follow from an assessment of a relatively broad set of variables, including the action environment in which all such activities take place. We also found that effective public sector performance is more often driven by strong organizational cultures, good management practices, and effective communication networks than it is by rules and regulations or procedures and pay scales. Our case studies further indicate that individual performance is more affected by opportunities for meaningful work, shared professional norms, teamwork, and promotion based on performance rather than it is by training in specific skills. In this article, we describe a framework or conceptual map that emphasizes that training activities, organizational performance and administrative structures are embedded within complex environments that significantly constrain their success and that often account for training or organizational failure. When it was applied in the six case study countries, the framework proved useful in identifying capacity gaps and providing a tool for the strategic design of interventions that are sensitive to the roots of performance deficits. This allows us to conclude that the assumptions underlying many capacity-building initiatives may focus attention on interventions that do not generate the highest payoffs in terms of improved performance.