Private tax collection—remnant of the past or a way forward? Evidence from rural Uganda

This article examines the growing role and impacts of private tax collection under fiscal decentralisation in Uganda. Based on evidence from six rural councils, three aspects of privatised tax collection are examined: (i) the impact on the nature of fiscal corruption; (ii) the problem of overzealous collection; and (iii) the challenge of assessing revenue potentials. While possibly meeting short‐term demands for local revenue growth and stability, the present form of private tax collection appears to transform the nature of fiscal corruption by reducing corruption at collection point and transferring the problem into the district administration. Moreover, while the charge of overzealousness permeates historical and theoretical work on privatised tax collection, the Ugandan experience casts doubt on its general validity. Instead, perverse distributional effects are the most likely cause of deteriorating state‐citizen relations in rural Uganda. Finally, the article considers the merit of the prediction of private collection as a preferred contractual choice for certain indirect taxes, suggesting that problems of asymmetric information in assessing the revenue yields of most rural markets are exaggerated. Copyright © 2006 John Wiley & Sons, Ltd.     

Quantifying distributive justice: An approach to environmental and risk-related public policy

The most fundamental philosophical objection to cost-benefit analysis is that it fails to account for the distinction between more-necessary and less-necessary benefits. For example, it provides no way to avoid trading off a few cancer deaths in exchange for a more cost-effective but also more hazardous technology which provides cheaper paper or plastic products for the many. Since unjust distribution of benefits and burdens results primarily from the failure to prefer more-necessary goods (such as health and safety) over less-necessary ones (such as cheaper plastic razors), we shall see that a correct calculation of the rate at which marginal utilities diminish in value (as they become less necessary to their users) can determine degrees of necessity and thus the most just possible distribution of benefits and burdens. One way to measure the rate of diminishing marginal utility is provided by the wealth effect in occupational risk studies. Wealthier workers will not assume the same risk in exchange for a given salary increment (which to them is not very necessary) as poorer workers would assume for that same salary increment (which to them is more necessary). It is therefore possible to construct a mathematical model for the effect of necessity/non-necessity on quantitative decision principles for environmental and risk-related public policy, thus making such decisions more distributively just than traditional cost-benefit analysis would allow.     

U.S. Grand Strategy Following the George W. Bush Presidency

Debates over U.S. grand strategy have devoted a disproportionate level of attention to the War on Terror itself rather than the evolving strategic environment. Challenges including an impending shift in the balance of power, structural deficits, and divided public opinion will significantly impact the policy options available to government leaders, but they have not been adequately addressed. This article analyzes the options available for U.S. grand strategy following the George W. Bush presidency by relating key U.S. national interests with domestic and international policy constraints on the horizon. The analysis concludes that the United States must adopt a defensive grand strategy to rebuild popular consensus, to prevent further strain on the military, and to consolidate its gains in Iraq and Afghanistan. However, this strategy will require flexible coalitions, not formal international organizations, because of a significant divergence of security interests and capabilities with its European allies.     

Assessing the Impact of the United Nations War Crimes Commission on the Principle of Complementarity and Fair Trial Standards

This article looks at the work of the United Nations War Crimes Commission (UNWCC), and its influence on the development of international criminal law. It examines the role the UNWCC played in prosecuting war criminals, and notes the similarities between the UNWCC’s mission and the current structure and role of the International Criminal Court, particularly its focus on the principle of complementarity. The article reviews fair trial standards at the time of the national trials, and provides that many of them are present in current international human rights instruments. Still, the author submits that many trial records are still inaccessible and, as a result, there is not enough evidence to fully analyze the Commission’s efficiency in providing for a fair and impartial trial.     

Predicting fear of crime: personality outperforms prior victimisation

Reported levels of crime continue to fall, but fear of crime remains a significant social problem. Previous studies have identified several factors that predict fear of crime (e.g. age and gender), however, it is not obvious how this information can be used to help distinguish between individuals in larger groups. Personality is predictive of other lifestyle outcomes yet its relationship with fear of crime remains unknown. We examined personality correlates of fear of crime alongside other well-established predictors. A total of 301 participants completed the HEXACO-PI-R personality scale, State-Trait Anxiety Inventory and the Oxford Happiness Questionnaire. Higher levels of emotionality (r = .37) and lower levels of honesty-humility (r = ?.18) correlated with increased levels of crime-related fear; however, prior victimisation did not improve a subsequent model. While elucidating the relationship between fear of crime and personality, our results also raise additional questions concerning the measurement of crime-related fear in the general population.     

Gordon Tullock: His journal and his scholarship

The results presented here suggest that Public Choice is broadly cited by economists and political scientists. The journal currently ranks, approximately, in the middle of the pack with respect to various citation measures. Also, since the late seventies, the journal's ranking has improved significantly relative to both social science journals and to comparable economics journals. Some of the papers published in Public Choice are well cited and several made a significant impact on the thinking of scholars in both economics and political science. Either through his work as editor or through his articles, the thought of Gordon Tullock is well represented in the elite group of articles published in Public Choice.The analysis of citations in Section 4 shows that Tullock's ideas and writing have had considerable impact on the thinking of economists. His contributions are substantial, often multi-disciplinary, and certain to be enduring.