The impact of tax structures on deficits: tax elasticity and fiscal illusion in sixteen oecd countries

This paper represents the first systematic attempt to link revenue structure to deficits cross-nationally. Recent analyses of the causes of increased budget deficits in the industrialized countries have focused on the factors that influence government spending, ignoring the possibility that chronic deficits might also be caused by shortfalls in revenue. In this research, using data from sixteen OECD countries during the period 1959-1990, we test hypotheses regarding the linkage between a country's revenue structure and its experience with deficits. We find evidence that countries heavily dependent on direct taxes had more difficulty keeping spending and revenues in line, particularly during times of high unemployment. We find no evidence, however, of a “fiscal illusion” impact on deficits.     

Waging Lawfare: Law,Environment and Depoliticization in Neoliberal Australia

ABSTRACT

When environmental NGOs in Australia successfully sued the nation’s environment minister in August 2015 to temporarily withhold environmental approval for Australia’s largest coal mine, the ruling Coalition government accused environmentalists of waging “lawfare.” Through a critical discourse analysis of Parliamentary debate and media coverage, this article explores the lawfare battles fought in Australia in 2015, arguing that these were a site of depoliticization, in Mouffe’s (2005, Mouffe, Chantal. 2005. On the Political. Abingdon: Routledge) sense of the term. By exploring how the question of legal regulation of coal mining was rationalized, moralized, and stripped of significant political or ideological differences, this seeks to add to our understanding of processes of depoliticization by considering metadiscourses concerning “the law.”     

Teaching Foreign Policy with Memoirs

Excerpts from the memoirs of high foreign policy officials, if carefully selected and structured, can be a valuable resource in the teaching of diplomatic history, American foreign policy, and international relations. Two decades of teaching a memoirs-only course to mid-career military officers and foreign affairs professionals in a seminar discussion format reveals many of their advantages. Memoirs are interesting reading that rarely fail to engage a reader's attention; they impart detailed knowledge of historical events; they provide a rich understanding of process and the neglected area of policy implementation; like case studies, they let students build vicarious experience in policymaking and execution; and they often provide what Alexander George called "policy-relevant generalizations." While lack of objectivity can be a serious drawback of first-person accounts, it provides its own lessons on the nature of history and can be offset by using multiple accounts of the same events and by combining memoirs with documents and historical works, or countering analytical studies. Although picking the most interesting and worthwhile excerpts, getting them in students' hands, and accommodating their length within the boundaries of a standard college course are additional challenges, professors who take them on should find that memoirs add a new level of excitement and realism to their courses.     

Managing Prisoners as Problem Populations and the Evolving Nature of Imprisonment: A Convict Perspective

This article employs a convict perspective toexamine the evolving nature of imprisonment inthe United States. Drawing from the prisonliterature, and placed within the politicaleconomy of the wider society, it utilizespersonal accounts of the author (an ex-convict)and his interactions with prisoners to providea critical look at the changing structures,inequities, and hierarchical social relationsof the prison system and their effect on thelives of people behind bars.     

Elementary Grade Retention in Texas and Reading Achievement Among Racial Groups: 1994–2002

Students who failed the Texas mandatory third grade reading test were followed through their sophomore year in high school. Comparisons of reading scores between third grade students who repeated the grade and their socially promoted classmates revealed that the positive effect of retention persisted over time. Retention in third grade benefited low‐performing readers regardless of race. Supplemental analyses found that the results are not likely attributable to selection biases, differential attrition of students from the panel, changes in the special education status of students, and regression to the mean effects. Making students repeat a grade, when supplemented with additional educational assistance, can benefit academically challenged children.     

Tax increment financing as a municipal revenue: helping the legislature get it right

Tax increment financing raises revenue for public infrastructure in a redevelopment district by capturing increased property tax revenue stimulated by the redevelopment. TIF has left a long trail of intergovernmental controversy. Cities in Washington State, which approved TIF in 1982, have yet to complete a project. After two failed constitutional amendment campaigns, a test case was initiated to validate TIF before the state supreme court. The cities lost. This article examines the technique, this case, and lessons for making tax increment financing available as a revenue source in Washington.