Fiscal Illusion and Political Accountability: Theory and Evidence from Two Local Tax Regimes in Britain

Local tax reform in Britain in 1993 (reinstating a propertytax) may have reversed some intended fiscal illusion reducing,and ``accountability'' improving, features of the poll tax(itself a reform introduced in 1990 with the specific aim ofpromoting accountability). We formalize these features withina median voter model of the demand for local publicexpenditure that distinguishes between accountability andfiscal illusion effects. The model shows that a prioriaccountability effects on expenditures are ambiguous.Available data for England and Wales are used to test themodel. We find strong evidence of grant illusion (the flypapereffect), similar across tax regimes, with evidence of renterillusion and of less accountability under the property tax.The degree of local income inequality appears to affectexpenditure levels only with the property tax.     

THE HEAVY ENGINEERING ADJUSTMENT AND DEVELOPMENT PROGRAM: ORIGINS, PROCESS AND OUTCOMES

Abstract: An industry-specific plan for the heavy engineering industry was introduced by the federal Labor government in 1986. It is an important subject for several reasons. Heavy engineering is a vital industry but receives little publicity. The manner of the plan's introduction is representative of Labor's priorities in its first period of office. The plan's character was exemplary in its forward-looking emphasis on reconstruction. Finally, the adverse bureaucratic environment in which the plan operated provides salutary lessons for cost-efficient and workable industry policy in the future.     

Evaluation of 1,2-indanedione and 5,6-dimethoxy-1,2-indanedione for the detection of latent fingerprints on porous surfaces

The ability of 1,2-indanedione and 5,6-dimethoxy-1,2-indanedione to detect latent prints on porous surfaces, as compared to DFO and ninhydrin, has been evaluated. Comparisons of prints developed under various conditions determined the optimum development conditions for the new reagents. The indanediones tested were found to have lower detection limits for glycine. The carrier solvent used was found to affect the quality of the prints developed. In Arklone, the new reagents developed prints that displayed superior luminescence to those developed with DFO. In HFE 7100, 1,2-indanedione and 5,6-dimethoxy-1,2-indanedione gave superior luminescence to DFO after zinc salt treatment and cooling with liquid nitrogen, both of which improve the luminescence of prints developed with 1,2-indanediones. 1,2-Indanediones could offer less expensive but effective alternatives to DFO. With further optimization, the new reagents may supersede DFO as the method of choice for the detection of latent fingerprints on porous surfaces.     

A new visibly-excited fluorescent component in latent fingerprint residue induced by gaseous electrical discharge

A technique that exposes fingerprint residue to a gaseous electrical discharge in nitrogen followed by treatment with ammonium hydrogen carbonate vapors to produce fluorescence is investigated. Particular attention is made to fluorescence observed via laser illumination at 514 nm. Insight into the nature of the fluorescent components is achieved through the use of thin-layer chromatography (TLC) of fingerprint residue. Results reported indicate the fluorescence observed is from previously non-fluorescent fractions of the fingerprint residue, and TLC results point towards lipid derivatives as a possible source of the fluorescence.     

Drug-related deaths among recently released prisoners in the Strathclyde Region of Scotland

Drug abuse and its consequences are everyday problems encountered globally, and Scotland is no exception. During a study of drug-related deaths in the Strathclyde region of Scotland it was noted that known drug users who had recently been released from prison were at high risk of dying from a drug overdose. The majority of deaths occurred within one week of the release date and polydrug use was prevalent. Morphine was the most frequently encountered drug and this was found in combination with benzodiazepines in a significant number of cases. This paper highlights the dangers of resuming drug consumption following a period of abstinence.     

The use of supercritical fluid extraction for the determination of amphetamines in hair

A laboratory study interested in the analysis of human hair for drugs-of-abuse was conducted to determine if drugs could be detected and quantified from hair. Supercritical fluid extraction (SFE) techniques followed by GC-MS analysis were applied to extract amphetamines from hair. The group of amphetamines included methylenedioxyamphetamine (MDA), methylenedioxymetamphetamine (MDMA), methylenedioxyethylamphetamine (MDEA) and internal standard mephentermine (MP). To validate information on amphetamine use in hair, powdered hair samples free from drugs were collected and soaked in a known amphetamine standard solution. Authentic fortified case hair samples taken from known drug users known to have consumed amphetamines were also analyzed for amphetamine. Results from this study show that amphetamine use can be detected in spiked and authentic fortified human hair using SFE techniques for qualitative and quantitative reproducible results.