The Equity Impacts of Municipal Tax Incentives: Leveling or Tilting the Playing Field?

The widespread use over the past two decades of Michigan's PA 198 Industrial Tax Abatement program provides an opportunity to assess the inter‐urban equity impacts of this economic development tool. Not only has PA 198 been used relatively more often by suburban municipalities, local governments at the metropolitan periphery are more likely to use abatements to attract new plants and new jobs. The older central cities primarily use the program to retain existing jobs, albeit at high cost of lost tax revenues. On balance, it appears that PA 198 has done little to alter the location decisions of participating firms.     

What to Do When Stakeholders Matter: The Case of Problem Formulation for the African American Men Project of Hennepin County, Minnesota

We propose a series of stakeholder analyses designed to help organizations—especially governments—think and act strategically during the process of problem formulation in order to advance the common good. Specifically, we argue that at least five sets of analyses are necessary, including the creation of (1) a power versus interest grid; (2) a stakeholder influence diagram; (3) bases of power–directions of interest diagrams; (4) a map for finding the common good and structuring a winning argument; and (5) diagrams indicating how to tap individual stakeholder interests to pursue the common good. What the analyses do is help to transform a seemingly "wicked problem"—for example, how to produce better outcomes for African American men aged 18–30—into something more tractable, and therefore amenable to collective action. In other words, stakeholder analysis can be used to link political rationality with technical rationality so that support can be mobilized for substantive progress.     

The Recruitment of Women Cabinet Ministers in the Canadian Provinces

Although there have been several studies of women in legislatures in Canada, a cabinet position is a much stronger position from which to wield power in an executive-centered and party-disciplined parliamentary system. In the past decade, the increase of women's share of legislative seats, for majority parties as well as others, has led to more women being appointed to cabinet portfolios. This article utilizes data from the ten Canadian provinces over an 18-year period, from 1976 to 1994, to assess patterns of such appointments by province, party, percentage of women in the governing party, and percentage of women in the legislature. The proportion of women in the governing party far outweighs other variables in its impact on the percentage of women in the cabinet, in contrast to a previous study of West European cabinets which found that more women in the legislature was of greater importance. Although a high level of multicollinearity indicates caution in attempting to distinguish between the impact of these two variables, the differences in these studies may be due to Canadian provinces having single-party majority governments while West European cabinets are often coalitions.     

Review Article

Book reviewed in this article:
Neal Blewett, A Cabinet Diary: A Personal Record of the First Keating Government     

Sales and Use Tax Simplification and Voluntary Compliance

Because of difficulties collecting sales taxes on Internet sales, several states have engaged in an effort (the Streamlined Sales Tax Project, SSTP) to simplify their sales tax systems. One hope among SSTP proponents is that a simplified system will result in Internet vendors voluntarily collecting the sales tax. We address two issues:

• ? Will states adopt the extensive reforms proposed by the SSTP?
• ? Will vendors voluntarily collect the sales tax?

We argue that states are unlikely to adopt extensive reforms, but if they did, many vendors would voluntarily collect sales taxes.     

Weight force during prone restraint and respiratory function

Prone maximal restraint position (PMRP, also known as hogtie or hobble) is often used by law enforcement and prehospital personnel on violent combative individuals in the field setting. Weight force is often applied to the restrained individual's back and torso during the restraint process. We sought to determine the effect of 25 and 50 lbs weight force on respiratory function in human subject volunteers placed in the PMRP. We performed a randomized, cross-over, controlled trial on 10 subjects placed in 4 positions for 5 minutes each: sitting, PRMP, PRMP with 25 lbs weight force (PMRP+25), and PRMP with 50 lbs weight force placed on the back (PMRP+50). We measure pulse oximetry, end-tidal CO2 levels, and forced vital capacity (FVC) and forced expiratory volume in 1 second (FEV1). FVC and FEV1 were significantly lower in all restraint positions compared with sitting but not significantly different between restraint positions with and without weight force. Moreover, mean oxygen saturation levels were above 95% and mean end-tidal CO2 levels were below 45 mm Hg for all positions. We conclude that PMRP with and without 25 and 50 lbs of weight force resulted in a restrictive pulmonary function pattern but no evidence of hypoxia or hypoventilation.