The role of tax bases and collections costs in the determination of income tax rates,seigniorage and inflation

A growing theoretical literature on optimal taxation predicts that governments will set the tax rates on money holdings and on more traditional tax bases to minimize the deadweight losses of collecting government revenue. Under the presumption that relative collection costs and tax bases have not changed significantly over time, the empirical time-series seigniorage literature has focused on the theory's tax smoothing implication, finding only weak support. We show that changes in collections costs and tax bases played an important role in the determination of tax composition and find stronger support for tax smoothing when this is taken into account.     

Book reviews

Word Processing for Solicitors, Kevin Townsend and Kate Taphouse, Gower Publishing, 1983 £12.50

Computer Law, Colin Tapper, Longman, London and New York, 1983 Third Edition, £9.50

Understanding Computer Contracts, Martin Edwards, Waterlow Publishers, 1983 £6.50

Data Protection: Perspectives on Information Privacy, Edited by Colin Bourn & John Benyon, Department of Adult Education, University of Leicester, 1983 £5

The Computer in Court, Alistair Kelman and Richard Sizer, Gower Publishing Company, 1982 £15.50

Principles of Database Systems, Jeffrey D Ullman, Pitman Publishing Ltd, 1982 Second Edition £13.95

Computers and the Law Teacher, A report of the proceedings of a conference held at North Staffordshire Polytechnic, Edited by David V Marshall, North Staffordshire Polytechnic, 1983 £3     

Review Article: Isaiah Berlin's Contribution to Modern Political Theory

Three recent studies of Isaiah Berlin's moral and political thought stress the significance of value pluralism for his oeuvre. Whilst this emphasis enables us to dispense with some rather misleading characterizations of Berlin's liberalism, it is less apparent that his political thought can be successfully grounded within moral pluralism. Indeed his liberal beliefs sit rather more awkwardly within this ideological family than is usually assumed. Scholars seeking to revive Berlin's value pluralism in relation to contemporary challenges, such as multiculturalism, have not successfully demonstrated the utility of his thinking in relation to such problems, and have developed their arguments by downplaying the geo-political contexts which shaped his intellectual purposes. Yet his critics have neglected the fertility and range of his thought, aspects of which remain pertinent for those studying political thought in general and liberalism in particular.     

Does restricting choice in referenda enable governments to spend more?

If school boards represent the preferences of the median voter, referendums to approve school expenditures should not constrain school expenditures. If school boards would choose expenditures larger than the median voter’s preference, referendums that restrict voters to approving or disapproving a school board’s recommended expenditure level will result in expenditures larger than the median voter would prefer. However, Florida used a unique referendum system which guaranteed the median voter’s most preferred outcome. Using Florida education expenditures as a benchmark, the evidence suggests that spending was slightly higher in restricted choice referendum states than in Florida.     

Explaining variation in the competitiveness of U.S. Senate elections, 1922–2004

We develop and test predictions about the factors determining the competitiveness of elections to the U.S. Senate. To do so, we deliberately abstract away from candidate-specific conditions that have often been used to study political competitiveness in order to focus on basic structural features of the electoral landscape. In our framework, party-specific constraints on the ideological positioning of local candidates, linked to the national party organization and its contributors, interact with the heterogeneity of state electorates to determine the number of highly competitive Senate contests. Three hypotheses emerge from this model: (1) the greater the diversity of a party’s national legislative delegation, the more highly competitive Senate elections we will observe; (2) states in which the ideological heterogeneity of the electorate is relatively high will exhibit a greater number of highly competitive elections; and (3) highly competitive Senate contests will be more common in states with closed primaries than in states with open primaries. We provide strong evidence in support of the first two hypotheses and some evidence in support of the third.     

Differences in Family Functioning of Sexually Abused vs. Nonabused Enuretics

The present study examined self-reported maternal depression, children's somatic complaints, and perception of family functioning in sexually abused and nonabused enuretics. Forty children with primary nocturnal enuresis served as subjects. Half had documented histories of sexual abuse while the other half did not report a history of victimization. Results indicated that those children with a history of sexual abuse perceived and rated their families as significantly more conflictual and rigid than their nonabused counterparts. Variables such as type of abuse (intrafamilial vs. extrafamilial) and perpetrator did not affect the outcome. However, there were no significant differences in child somatic complaints or maternal depression between the two groups. These results suggest that primary nocturnal enuresis may manifest itself differently in families of sexually abused children than nonabused children. Implications of these findings with respect to intervention are discussed.     

Candidate Authenticity: ‘To Thine Own Self Be True’

Political Behavior - In recent electoral contests, political observers and media outlets increasingly report on the level of “authenticity” of political candidates. However, even though...