Political Partisanship and Welfare State Reform in Advanced Industrial Societies

In this article we evaluate two claims made in recent studies of the welfare states of advanced industrial societies: first, that welfare states have remained quite resilient in the face of demands for retrenchment; and second, that partisan politics have ceased to play a decisive role in their evolution. Addressing the first claim, we present analysis from a new data set on unemployment insurance and sickness benefit replacement rates for 18 countries for the years 1975–99. We find considerably more evidence of welfare retrenchment during the last two decades than do recent cross-national studies. Second, we examine the "end of partisanship" claim by estimating the effects of government partisanship on changes in income replacement rates in sickness and unemployment programs. Our results suggest that, contrary to claims that partisanship has little impact on welfare state commitments, traditional partisanship continues to have a considerable effect on welfare state entitlements in the era of retrenchment .     

Service Efforts and Accomplishments Reporting: Has Its Time Really Come?

In April 1994 GASB released Concepts Statement No. 2, Service Efforts and Accomplishments Reporting , bringing required SEA external financial reporting a very large step closer to reality. Before long, public financial officials may be required to annually report measures of performance. We are now about halfway through the experimentation phase established in Statement 2. This article summarizes the status of GASB's SEA experimentation process. It then suggests important behavioral, auditing, and other issues which GASB ought to address before proceeding with any formal pronouncements regarding SEA reporting requirements.     

The tax-spend debate: Time series evidence from state budgets

This paper examines the temporal relationship between revenues and expenditures for the forty-eight contiguous states over an annual period 1942 to 1992. Using an error-correction model, we find that the tax-spend hypothesis is supported for twenty-four states. The spend-tax hypothesis is valid for eight states while the fiscal synchronization hypothesis is supported for eleven states. The remaining five states failed the diagnostic tests for error-correction modeling.     

On the Nature of Tolerance: Dichotomous or Continuous?*

The purpose of this article is to reconsider the claim made recently by Mondak and Sanders that political tolerance ought to be thought to be a dichotomous rather than continuous variable. Using data from both Russia and the United States, I demonstrate that those Mondak and Sanders regard as uniquely tolerant are most likely no more than people who were given insufficient opportunity to express their intolerance. Even if such a phenomenon of “absolute tolerance” exists (all ideas expressed in all ways are to be tolerated), it is sufficiently rare that few practical implications are indicated for those doing empirical work on political tolerance and intolerance. * I appreciate the valuable comments of Jeffcry Mondak on an earlier version of this paper.