Estimating property tax base elasticity over time: Evidence on the revenue maximizing politician

The Laffer curve analysis suggests a possible policy conflict between short-run revenue maximization and long-run fiscal health. This paper estimates short-run and long-run property tax base elasticity in order to test whether such a conflict exists for the property tax in central cities. A stock adjustment model is used and separate time-series estimates for four New York State central cities lend empirical support to such a conflict. The results show that while disincentive effects associated with property tax rate increases are not strong enough to reduce proeprty tax revenue in the short-run, they are substantial enough to reduce long-run revenue in all but one city. The paper also tests for asymmetric response to property tax rate changes and finds significant results for only one city.     

Local administration in Botswana

Since Botswana became independent in 1966 a steady process of decentralization has been undertaken by a Botswana Democratic Party (BDP) government confident in its own legitimacy and committed officially to a policy of rural development. In 1978 the President appointed a Local Government Structure Commission to test the suitability of the existing structure and to advise on the relationship between the four main institutions at district level–the District Administration, the District Council, the Land Board and the Tribal Administration. In its 1979 Report the Commission recommended that each institution should retain its separate identity, with its powers balanced by those of the others. This article reviews the working of each institution, and concludes that the Commission's recommendation was justified. It notes, however, that the balance between the four institutions has been tilted to an extent in favour of the District Administration. It shows that the District Councils have displayed an improved capacity for plan implementation, but need more skilled technical personnel and a better quality of elected councillor; that the Land Boards are no longer subordinate to the District Councils in administrative matters, but are hampered by a shortage of transport and finance; and that Tribal Administration staff still work under very poor conditions, though their salaries and pensionable status are much improved.     

A method for the longitudinal sectioning of single hair samples

A simple technique is presented for the longitudinal sectioning of hair samples without the need for any embedding medium. The technique applies to single hair samples that are placed in a groove of a particular depth and can either be scraped or cut to the desired level. Planar sections are obtained that reveal the internal structure of the sample and are ideal for the application of surface analytical techniques for the study of internal transverse and longitudinal distributions of xenobiotics.