Tax Expenditure Budgets, Budget Policy, and Tax Policy: Confusion in the States

A tax expenditure budget should contribute to efficient and effective public decisions by quantifying the division in the tax structure between provisions that represent revenue policy (distribute the cost of government according to the legislated tax base) and parts that represent budget policy (substitute for direct spending). For this transparency to have the desired impact, however, the tax expenditure budget process and the direct expenditure process must be properly integrated and the tax expenditure budget must make an accurate division between the parts of the tax structure. A review of the 33 states with tax expenditure systems shows many weaknesses in application of the concept and poor linkage to the direct spending budget system. Their most significant flaw is in dividing the tax structure into normal and preference elements; states need greater attention to defining their basic tax structure if they are to have a meaningful tax expenditure budget.     

Social Control in Cuba

Why has the Cuban government been so successful in its system of social control, and why might that system's effectiveness now be on the wane? This study argues that Cuba combines formal and informal systems of control that simultaneously emphasize openness and rigidity. The formal system is geared to block all antihegemonic acts, particularly those that, if left unchecked, could become symbolic acts encouraging similar behavior that the authorities deem undesirable. The system favors reactive rather than proactive approaches, as exemplified by the rapid action brigades. Noninstitutionalized collective behavior is also taking place, as is the emergence of civil society.     

Willingness to Self-Disclose among Late Adolescent Female Survivors of Childhood Sexual Abuse

The primary aim of this study was to compare the willingness of sexually abused (n = 22) and non–sexually abused (n = 36) late adolescent women to self-disclose both general and sexual information to strangers and intimate partners. Results, based on a sample of college women, indicate that those who were sexually abused in childhood are less likely than nonabused counterparts to be highly disclosing of sexual and general information to intimate partners. Avoiding extensive disclosure of personal information to intimate partners may serve to keep survivors of abuse at a relatively safe distance from their own dysphoric feelings and suggests that mistrust of others is an ongoing issue for this population.     

Tullock's rent-seeking contest with a minimum expenditure requirement

We consider a rent-seeking contest of the kind introduced by Tullock (1980) in which two players compete for a monopoly rent. We extend the contest by requiring that if a player puts forward an effort, his expenditures must be larger than or equal to some minimum level. We show that, depending on the model parameters, the number of Nash equilibria of the extended model can be zero, one, two or four. Furthermore, it turns out that the extent of rent dissipation in a Nash equilibrium of the extended model can be larger than, equal to, or smaller than the extent of rent dissipation in the unique Nash equilibrium of the original model.