An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model Approach

The timing of the decision of local governments to adopt a local sales tax is explored in a duration model with time‐varying covariates. Our framework suggests a set of factors associated with the decision to adopt a local sales tax and we find empirical support for these factors. We also consider whether the adoption by one jurisdiction depends on the adoption by neighboring jurisdictions and find empirical support for interdependency of behavior.     

THE DYNAMICS OF IRONY IN ORGANIZATIONAL CHANGE: COPING WITH A SCHOOL MERGER

The potential of an ironic perspective for understanding public service change is portrayed through a re‐analysis of data on a merger between two English primary sector schools, an extreme change involving organizational termination alongside phoenix‐like emergence. The ironic perspective focuses on synchronic dissonance and diachronic divergence in meaning underlying verbal and situational forms of irony respectively, endemic sources of organizational ambiguity, its exacerbation by change which creates conditions favouring irony, and the dynamics of their relationship. The case illustrates how ironic consequences flowed iteratively from diverse sources of ambiguity for those managing the merger, often recursively generating further irony. It is suggested that an ironic perspective can deepen theoretical understanding of the relative unmanageability of public service change, within structural parameters delimiting its scope. This perspective also offers a generic heuristic for organizational analysis with potential to inform efforts to cope with ambiguity and consequent irony in the change process.     

The Art Gallery of China

Now in its 15th year, the Red Gate was one of the first professional art galleries to have opened in Beijing. So far it has contracted more than 20 Chinese artists, many of them prominent figures in the nation's contemporary art world. The struggles of its founder, Brian Wallace, epitomize the fits-and-starts progress of China's artistic sector over the past two decades. Today, China's art is on the upbeat, as evidenced by growing government aid and public support and increased media coverage. Art exhibitions these days receive more visitors and generate greater revenue than ever before. Along with China's booming auction business, they contribute generously to its thriving art galleries. Yet art is still very much a nascent sector in China. Professional commercial galleries have emerged in big cities such as Beijing and Shanghai, but in small numbers. Chinese galleries have a long way to go as regards accessibility to all.     

STRONG STATE OR WEAK STATE IN FOREIGN POLICY? THE CONTRADICTIONS OF CONSERVATIVE LIBERALISM, 1979–1987

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Taxpayer Reporting Responses and the Tax Reform Act of 1986

This paper examines the effects of the Tax Reform Act of 1986 on the reporting decisions of taxpayers, using microlevel information from the 1984 and 1989 Statistics of Income. We find that tax reform clearly mattered in the reporting decisions of individuals, with reporting elasticities that cluster between 0.3 and 0.7. However, our results also indicate that individuals' estimated responses vary in different ways for individuals with different income levels, in ways that differ by the types of incomes received by taxpayers, in ways that are sensitive to the estimation approach, and in ways that depend upon data adjustment methods.