Private tax collection—remnant of the past or a way forward? Evidence from rural Uganda

This article examines the growing role and impacts of private tax collection under fiscal decentralisation in Uganda. Based on evidence from six rural councils, three aspects of privatised tax collection are examined: (i) the impact on the nature of fiscal corruption; (ii) the problem of overzealous collection; and (iii) the challenge of assessing revenue potentials. While possibly meeting short‐term demands for local revenue growth and stability, the present form of private tax collection appears to transform the nature of fiscal corruption by reducing corruption at collection point and transferring the problem into the district administration. Moreover, while the charge of overzealousness permeates historical and theoretical work on privatised tax collection, the Ugandan experience casts doubt on its general validity. Instead, perverse distributional effects are the most likely cause of deteriorating state‐citizen relations in rural Uganda. Finally, the article considers the merit of the prediction of private collection as a preferred contractual choice for certain indirect taxes, suggesting that problems of asymmetric information in assessing the revenue yields of most rural markets are exaggerated. Copyright © 2006 John Wiley & Sons, Ltd.     

Canadian planners' goals: deep roots and fuzzy thinking

Abstract. In planning, goals arise out of analysis. Only when the implications of alternative actions are understood can effective choices be made. But an examination of writings of early planners shows that the town planning movement in Canada historically has combined efficiency with idealism to formulate goals which have been widely advocated in Canadian society. Typical of this approach were the notions that decent, safe, and sanitary housing provides a healthier atmosphere and that healthy workers produce more. Minimum housing standards and pressure to increase the supply of housing have resulted in government channelling resources into the provision of shelter that the private market would not undertake. Yet the housing problem still exists. But the historical approach of town planning neglects analysis. It does not consider all the implications of the position being advocated, nor does it investigate the opportunity costs of that position. It has tended to be confined by traditional planning solutions, most of which were conceived before 1920. It is suggested that planning should be problem-oriented, that goals should develop through an analytic process, and that solutions should be evaluated. This requires a change from the traditional planning paradigm of ‘goals, analysis, and plan’ to priority for problem definition and analysis as the basis for defining goals and possible solutions. If there is need for an a priori goal for planning, it would be simply a better city or region. Sommaire. Lorsque l'on planifie, les buts découlent de l'analyse, mais ce n'est que lorsque l'on a dégagé les implications des différentes possibilités que l'on peut procéder à un choix. Cependant un examen des écrits des premiers planificateurs révèle que le mouvement de l'urbanisme, au Canada, a combiné efficacité et réalisme pour formuler des objectifs qui ont été très largement diffusés dans la société canadienne. Un exemple typique de cette approche est l'idée que des logements décents, salubres et sans danger créent une atmosphère plus saine et que des travailleurs en bonne santé sont de meilleurs producteurs. Des nonnes de logement minimales, combinées aux pressions exercées sur le gouvernement pour augmenter le nombre des logements, ont eu pour conséquence l'allocation de fonds par le gouvernement pour la construction de logements que le marché privé n'assumait pas. Et pourtant le problème du logement n'a pas été résolu. L'approche traditionnelle de l'urbanisme néglige l'analyse. Elle ne prend pas en considération toutes les implications de la position adoptée et n'examine pas les coûts de cette position. Elle a tendance à s'en tenir aux solutions traditionnelles dont la plupart datent d'avant 1920. On a proposé une planification axée sur les problèmes, dont les buts seraient établis grâe au rocessus d'analyse et dont les solutions feraient l'objet d'une évaluation. Cela demanderait une modification de la séquelle traditionnelle ‘buts, analyse et plan’ pour commencer par la définition des problèmes et l'analyse, qui serviraient alors de base à la formulation des objectifs et des solutions. Si l'on veut à tout prix un objectif à priori pour la planification, pourquoi pas simplement l'amélioration de la ville ou de la région?     

Outcome of suicidal ideation and behavior in a young, help-seeking population over a 2-year period

Suicidal behavior is associated with negative outcomes, including completed suicide. This study examined the prevalence of suicidal behavior in a sample of referrals to a youth psychiatric service and investigated the stability of suicidality over 2 years. Of the 140 people (mean age 17.8) who were referred to a youth psychiatric service, 82 who were accepted for treatment (RA group) and 58 who were not accepted (RNA group) were assessed; 57% reported considering suicide and 39% reported attempting suicide in the 12 months prior to referral. Participants who reported suicidal ideation were significantly more likely than nonsuicidal participants to have multiple Axis I diagnoses and lower levels of functioning. At the 2-year follow-up there was a significant reduction in suicidality in the RA group, but not in the RNA group. In conclusion, suicidality is prevalent among young people referred to psychiatric services. Even brief contact with services results in a reduction in suicidality over 2 years.     

Bureaucracy in the postmodern world: problems and solutions

This paper considers the problems presented by modern bureaucratic organizations within the framework of postmodern philosophy. Bureaucracy represents the logical outcome of the rational tradition in western philosophy. Because of their efficiency properties, individuals are both the beneficiaries and victims of bureaucratic behavior. We suggest that a solution to these problems will not be found by using existing philosophical frameworks. The French philosopher Jean-Francois Lyotard presents a model of postmodern relationships based on language games. We explore the concept of language games within bureaucratic settings.     

Theft,Gift-Giving,and Reciprocity: A South African Experiment

Abstract

This paper uses a taking game to examine how South African subjects alter the amount they choose to ‘steal’ in response to a resource transfer from the potential victim. Any positive resource transfer significantly reduces the amount taken. ‘Small’ transfers reduce a victim’s total losses, including the transfer and the subsequent ‘theft’. Larger transfers increase a victim’s total losses. This study failed to find that differences in the frame of a transfer (i.e. gift, as a bribe, or as a payment) influenced a taker’s response to the transfer.     

Teaching Citizens: The Role of Open Classroom Climate in Fostering Critical Consciousness Among Youth

Building on previous research on critical consciousness and civic development among youth, the current study examined the extent to which an open climate for discussion—one in which controversial issues are openly discussed with respect for all opinions—relates to youth’s critical consciousness and whether this association differs for youth from racial/ethnic majority versus minority backgrounds. Critical consciousness consisted of three components: the ability to critically read social conditions (critical reflection), feelings of efficacy to effect change (sociopolitical efficacy) and actual participation in these efforts (critical action), in both the educational and political/community domains. Open classroom climate was operationalized at the classroom rather than individual student level to more accurately draw links to educational policy and practice. Multilevel analyses of the 1999 IEA Civic Education Study, a nationally-representative sample of 2,774 US ninth-graders (50 % female; 58 % white), revealed that an open classroom climate predicted some, but not all, components of critical consciousness. Specifically, open classroom climate was positively related to sociopolitical efficacy in both the educational and political domains and to critical action in the community domain, but was not related to critical reflection. Few differences in these associations were found for youth from racial/ethnic majority versus minority backgrounds. The exception was sociopolitical efficacy in the educational domain: open classroom climate was particularly predictive of sociopolitical efficacy for minority youth. The findings are discussed in regard to previous research on open classroom climate and youth critical consciousness; and implications for future research and educational practice are drawn.     

Punk Power Diplomacy

A breezy stage in the moun- tains of far-north Nor- way on a summer night is an unlikely launch pad for an unlikely Chi- nese musical career. But when Beijing punk band SUBS belted out their back catalogue at the Oya Festival under a midnight sun last year they won over hearts and minds across Scandinavia’s fjord-carved kingdom. So much so that when the band went back for a second tour this year they sold out some of Norway’s top rock clubs. That Norway fell for a punk band that most pe…