The Value-Added Tax in Ghana

Ghana's Parliament enacted a value-added tax (VAT) in December 1994, with collection to begin on March 1, 1995. The short preparation period proved fatal for the tax. However, the nation's fiscal problems continue and the government is resolved to reintroduce the tax in 1998. This article reviews the structure of the failed tax, showing how it would have been a more effective general consumption tax than the system it would have replaced, examines the reasons for its untimely demise, and considers prospects for a successful reintroduction of the tax. Ghana's experience with the VAT can hold important lessons for countries contemplating the introduction of such a tax.     

A non-profit accountability framework

Abstract: A non-profit accountability framework is developed from the broader academic literature, both within non-profit studies and beyond. The framework includes a comprehensive set of stakeholders that non-profits need to be accountable to, as well as resources to be accountable for. These stakeholders and resources are then contrasted on a matrix. Sommaire : Un cadre d'imputabilité pour le secteur à but non lucratif est élaboréà partir de la documentation. Le cadre inclut un ensemble exhaustif de parties prenantes auxquelles le secteur à but non lucratif doit rendre des comptes, ainsi que des ressources pour lesquelles il est imputable. Ces parties prenantes et les ressources sont alors mises en contraste sur un tableau.     

Professional attitudes regarding treatment and punishment of incest: Comparing police,child welfare,and community mental health

Brief case histories involving incest were presented to police officers, child welfare workers, and community mental health practitioners in a rural area in Canada. Intervention priorities involving “treatment versus punishment” were assessed across the three professional groups for each specific case vignette. Attitudes were assessed on three factors: perpetrator mentally ill rather than criminal, view regarding treatment of victims and mothers, and support for court mandated treatment. Police and community mental health practitioners had significantly different attitudes as to whether perpetrators of child sexual abuse should be viewed more as criminals or as mentally disturbed. Both mental health and child welfare staff differed significantly from police with a less punitive view towards victims and their mothers. All three profressional groups showed no difference in their modest endorsement of the use of mandated treatment by the courts. Gender was not found to influence response to case vignettes.     

Mexico's Southern Flank: The “Third” U.S. Border

Mexico's crime-ridden southern frontier has become a veritable third U.S. border, as a constant flow of Central Americans and others cross into Mexico, often en route to the United States. As the number of unlawful migrants surges, their characteristics are changing: recent apprehensions include nationals of Caribbean, Middle Eastern, and Asian nations, and foreigners linked to terrorism are using Mexico as a thoroughfare to the United States. Mexico's immigration department is hindered by a number of factors in stanching this flow, and Mexican officials have only begun to publicly recognize the severity of the problem. Washington, too, must wake up to the security threat posed by Mexico's soft underbelly.