The Airport and Airway Trust Fund: A Continuing Controversy

Despite calls for increased outlays from the Airport and Airway Trust Fund to help finance improvements in the nation's air transportation system, the fund's surplus continued to grow during the Reagan years. It becomes readily apparent, when the issues surrounding the trust fund and its surplus are analyzed, that placing the blame solely on deficit considerations is too simplistic. Instead, partisan politics, the congressional budget process, delays in technology development, and budget pressures are responsible for the growing surplus.     

Tax compliance: An investigation using individual taxpayer compliance measurement program (TCMP) data

In this paper, we analyze the tax compliance behavior of U.S. taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns, each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidence that both audits and tax code provisions affect compliance. However, the effects are significant for only low-and high-income groups. Interestingly, work on the underground economy also suggests that it is these two groups that are least compliant. Our results for audits suggest that the ripple or general deterrent effect of audits may be substantially larger than the direct revenue yield of audits for high-income taxpayers. Our results for allowable subtractions from income imply that the 1986 Tax Reform Act changes that lowered allowable subtractions may have procompliance effects.     

Government capacity to contract: health sector experience and lessons

Using case-study material of contracting for clinical and ancillary services in the health care sector of developing countries, this article examines the capacities required for successful contracting and the main constraints which developing country governments face in developing and implementing contractual arrangements. Required capacities differ according to the type of service being contracted and the nature of the contractor. Contracting for clinical as opposed to ancillary services poses considerably greater challenges in terms of the information required for monitoring and contract design. Yet, in some of the case-studies examined, problems arose owing to government's limited capacity to perform even very basic functions such as paying contractors in a timely manner and keeping records of contracts negotiated. The external environment within which contracting takes place is also critical; in particular, the case-studies indicate that contracts embedded in slow-moving, rule-ridden bureaucracies will face substantial constraints to successful implementation. The article suggests that governments need to assess required capacities on a service-by-service basis. For any successful contracting, basic administrative systems must be functioning. In addition, there should be development of guidelines for contracting, clear lines of communication between all agents involved in the contracting process, and regular evaluations of contractual arrangements. Finally, in cases where government has weak capacity, direct service provision may be a lower-risk delivery strategy. © 1998 John Wiley & Sons, Ltd.     

The curious case of Ali Cenani Bey: the story of a génocidaire during and after the 1915 Armenian genocide

While there exists an extensive body of literature addressing the Armenian genocide, certain gaps persist. The processes and events of the genocide have been unearthed and examined, but genocide is not a phenomenon set in motion by a force of nature. On the contrary, the systematic destruction of Ottoman Armenians was designed and executed by a cadre of individuals, most of whom are little known today. Kurt’s aim here is to recover the story of one such actor from a particular town, Aintab, modern-day Gaziantep—situated on the boundaries of Cilicia (today the southern part of Anatolia) and Syria, near both the Mediterranean Sea and the Gulf of Alexandretta—thereby revealing the perpetrators and their active involvement in the destruction of Armenians at the local/provincial level. Kurt’s article seeks to shed light on such a perpetrator by analysing the objective features of his background and career. Highlighting the human dimension of the genocide allows for an examination of the actors—their motives and their acts—that ultimately bore responsibility for the catastrophic loss of life. Kurt focuses on the life story of Ali Cenani (1872–1934): his background and involvement in the 1915 Armenian deportation and genocide as well as his career in post-genocide Turkey.     

Advancing E-Government: Financing Challenges and Opportunities

As e-government evolves into the transactions stage, governments must grapple with how to finance the development of e-transactions. The authors argue that the externalities effects of electronic transactions suggest they are appropriately financed by some combination of public investment and user charges. We propose a self-financing model adhering to two basic requirements. A flexible pricing framework is the core of the self-financing model, as it embodies both the firm's and the government's perspectives. We assess basic assumptions of the pricing framework using contingent valuation methodology and a statewide survey of more than 400 firms. The empirical estimates we develop of the willingness to pay for e-transactions with state government and the theoretical discussion about the self-financing model form the basis for prescribing policy recommendations.     

Sulfuric acid poisoning

Deliberate ingestion of a corrosive acid is an unusual manner of death. Sulfuric acid, often used in electrical industry, chemical laboratories, and agriculture, is fatal at a dosage of 3.5-7.0 ml. The mortality rate is quite high, with only 35% recovery rate. Poisoning by sulfuric acid resembles other mineral acids in that the esophagus is more commonly spared while coagulative necrosis of the stomach is often apparent. A case involving the ingestion of sulfuric acid by a patient with a history of chronic psychiatric illness is presented. The pathological, clinical, and toxicological aspects of this case are discussed.