Al Capone and the Internal Revenue Service: State-sanctioned criminology of organized crime

The story of Al Capone's rise and fall as a Chicago gangster has always depended upon selective dissemination of federal agency records, particularly records of the Internal Revenue Service. Capone history, therefore, is state-sanctioned history. The IRS view of the Capone organization, and of the tax evasion conviction, cannot be easily challenged without access to the corpus of the IRS records. Unfortunately, these records remain sealed from public access, despite the fact that selective releases were made prior to 1977 to journalists, popular authors, film producers and historians. Continued secrecy over the Capone records perpetuates a state-sanctioned criminology of organized crime. Calder v. Internal Revenue Service ¹ attempted without success to unlock the corpus of IRS-Capone records to investigate the state-sanctioned view.     

Determinants of inflationary performance: Corporatist structures vs. central bank autonomy

Thanks go to John Aldrich, Robert Bates, William Bernhard, Richard Burdekin, Henry Chappel, Dudley Wallace and Thomas Willett for suggestions and to Ted Smith for computational assistance.     

A CRITIQUE OF PROFESSOR CHURCH'S REPORT ON THE IMPACT OF VERTICAL AND CONGLOMERATE MERGERS ON COMPETITION

We discuss Professor Jeffrey Church's report to the EuropeanCommission in 2004 on the effects of vertical restraints andmergers. Although thorough and accurate, the report could bemisinterpreted by practitioners, as it does not emphasize thatmarket power is only a necessary condition for harm to competition,and that most vertical mergers that present the possibilityof competitive harm also present economic efficiencies thatare intrinsic to the integration.     

THE MARKET FOR INDUSTRY: WHERE ANGELS FEAR TO TREAD?

This paper investigates one of the perennial mysteries in the area of state and local finance, the provision of tax and other subsidies to business by federal, state and local governments in the face of solid evidence that such incentives do little to nothing to influence business location or job creation. The paper looks at the upsurge in such governmental aid in the last decade and considers whether this upsurge has occurred because such aid is more efficacious than it used to be or whether it has occurred for political reasons unrelated to its effectiveness.     

Regime transformation from below: Decentralization,local governance,and democratic reform in Nigeria

How realistic are democratic-governance strategies that emphasize local governance as a key component? Using Nigeria’s experience in local government and primary health care in the 1980s and 1990s as a case example, the article finds there were substantial shortfalls in local participation and program performance. These were caused by problems in the local political environment and local institutional design, in the national policy environment (particularly in the funding system), and by the stresses of structural adjustment, resource shortfalls, the natural physical environment, and weak leadership. These combined to create poor and inappropriate reward structures and lack of accountability. However, even though the Nigerian case was not successful, most of the specific problems that hurt it are remediable through policy changes at the national level. Several of these were under consideration at the time of the coups of 1992 and 1993.