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Well-intended tax policy often produces unintended consequences. In this article, we look at one such tax policy, specialised surtaxes in the State of Florida. Surtaxes are frequently adopted to provide financial assistance to poverty-based local programmes and services. Despite the intended benefits, we show that the contributors of the tax have been able to capitalise the cost into the residential property market, ultimately placing the burden of the surtax upon the population its revenue intends to help. 相似文献
163.
Charles S. Bullock III William D. Hicks M. V. Hood III Seth C. McKee Daniel A. Smith 《Legislative Studies Quarterly》2020,45(4):581-608
This study is the most comprehensive analysis of the election of black state legislators in the American South. We start with the election of Leroy Johnson to the Georgia Senate in 1962, the first African American to win a state legislative seat in the modern South. We also document the election of all subsequent African Americans who were the first to enter their southern state legislative chambers. Next, we assess the factors influencing the election of southern black state legislators from the 1970s through 2015. Because of notable long-term changes to the southern electorate and alterations in the racial composition of legislative districts, there has been substantial variation in the likelihood of electing black lawmakers. Our final analysis highlights the undeniable reality and broader significance that the increasing share of southern African American state legislators has occurred at the same time that Republican representation has grown at a greater rate. 相似文献
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Chung-An Chen Evan M. Berman Jonathan P. West Robert J. Eger III 《International Public Management Journal》2013,16(1):113-140
ABSTRACT Special districts now constitute about 42% of all U.S. jurisdictions, yet little is known about them. Some critics are concerned that special districts and their staffs have insufficient community commitment. This study, based on a national survey of senior managers in large special districts, examines activities and programs of special district managers that foster community building and engagement, including correlates of these. Study results reveal that special districts are committed to their communities and several strategies and conditions are associated with increased community commitment, such as jobs that focus on community interactions, service type, and ethics management, as well as, to a lesser extent, graduate degree qualifications and charters that specify the role of managers in promoting the public interest and in relation to the board. 相似文献
168.
O. Hayden Griffin III Vanessa H. Woodward Lisa S. Nored W. Wesley Johnson 《American Journal of Criminal Justice》2013,38(2):289-305
In recent years there has been a vigorous debate in the discipline of criminology and criminal justice, concerning the role of faculty members in Criminology and Criminal Justice departments who hold a Juris Doctorate (JD), but lack a PhD. Some argue that faculty members with a JD possess sufficient credentials to be tenure-track faculty members within a department; however, others believe that a tenure-track faculty member within a department should hold a PhD. Two primary arguments in the debate concern the discrepancies in the hour requirements for degree certification, as well as the dissertation requirement for completion of a PhD. Although it seems both sides are entrenched in their respective beliefs, one plausible method of attempting to bridge this gap is to encourage interested students to enroll in joint JD/PhD programs. These programs are designed to overlap degree requirements and allow students to concurrently earn both degrees in a shorter period of time than if both degrees were earned separately. To analyze JD/PhD programs, a survey of the 201 American Bar Association (ABA) accredited law schools with joint degree programs within criminology and criminal justice (as well as other academic disciplines) was conducted. Of specific interest was the process of program integration and combined curriculum requirements. 相似文献
169.
Barbara Holland‐Cunz David Orton Devon Peña Joseph Price Moore III 《Capitalism Nature Socialism》2013,24(4):129-130
Robyn Eckersley: Environmentalism and Political Theory: Toward an Ecocentric Approach. Albany: State University of New York Press, 1992. Arne Naess: Ecology, Community and Lifestyle. Translated and revised by David Rothenberg. Cambridge: Cambridge University Press, 1989. M. Annette Jaimes, ed.: The State of Native America: Genocide, Colonization, and Resistance. Race and Resistance Series, Boston, South End Press, 1992. Alexander Wilson: The Culture of Nature: North American Landscape from Disney to the Exxon Valdez. Cambridge, MA: Basil Blackwell, 1992. 相似文献
170.
This article proposes a means for implementing environmentaltaxes in Indonesia at the sub-national government level, asa mechanism for correcting resource misallocation and negativeexternalities, specifically environmental protection and clean-up.The concept of environmental taxation is first reviewed, ingeneral terms. The ongoing fiscal decentralisation in Indonesiais then discussed as a potential legal framework for environmentaltaxes at a sub-national level. It is suggested that a combinationof environmental taxation with fiscal decentralisation wouldgive provincial and local governments in Indonesia a much-neededincreased revenue stream. It would also provide a further greendividend of effectively regulating and ameliorating negativeenvironmental effects. Implementation of the Indonesian fueltax beginning in 1997 is considered briefly as an actual casestudy of such environmental taxation at the sub-national level,with discussion of the effectiveness and efficiency in its (limited)administration by regional governments rather than the centralgovernment. Finally, within the context of fiscal decentralisation,widespread corruption and other potential hindrances to implementingenvironmental taxes at the provincial and local government levelin Indonesia are discussed and areas for further research andstudy are suggested. 相似文献