The Tax That Failed: The VAT in Niger

The value-added tax (VAT) requires considerable sophistication on the part of both the taxpayers and the tax authorities in order to function effectively; not all countries meet this criteria. After Niger implemented the VAT in 1986, instead of realizing an increase in tax revenue it witnessed a decline, creating a major budget crisis. This article discusses why the VAT was an inappropriate choice for Niger, analyzes the reasons for the decline in tax revenue, and proposes alternative policies consistent with the administrative capacity of the Niger government and the existing socioeconomic environment.     

B. Reviews: general

i. SHADOWS ON THE SAND: THE MEMOIRS OP SIR GAWAIN BELL. By (SIR) GAWAIN BELL. London, C.Hurst/New York, St Martins, 1983. pp.xiv, 258, 2 maps and index. El3.50.

ii. THE SUDAN MEMOIRS OF CARL CHRISTIAN GIEGLER PASHA. Edited by RICHARD HILL. Translated from the German by THIRZA KÜPPER. With a foreword by the Pasha's great‐granddaughter, HEIDI GROHA. Oxford, Oxford University Press (for the British Academy), pp. xxxii, 231, 3 maps, 12 plates. £18.00.

iii. EGYPT IN THE REIGN OF MUHAMMAD ALI. By AFAF LUTFI AL‐SAYYID MARSOT. (Cambridge Middle East Library) Cambridge, Cambridge University Press, 1984. pp.x, 300. £25.00.

iv. URBAN NOTABLES AND ARAB NATIONALISM: THE POLITICS OF DAMASCUS. By PHILIP S. KHOURY. (Cambridge Middle East Library) Cambridge, Cambridge University Press, 1983. pp.153, 2 maps.

v. VICTIMS OF A MAP. Translated by ABDULLAH AL‐UDHARI. London, Al‐Saqi Books, 1984. pp.165. £4.95.

vi. PALESTINE AND MODERN ARAB POETRY. By KHALID A. SULAIMAN. London, Zed Books Ltd., 1984. pp.240. £6.95.

vii. L'ARABIE DU SUD: HISTOIRE ET CIVILISATION. By JOSEPH CHELHOD and others. Paris, Maisonneuve & Larose, 1984. pp.264. 21 illustrations, maps, tables. FF 94.

viii. THE TWO YEMENS. By ROBIN BIDWELL. Harlow (UK), Longman/Boulder (USA), Westview. 1983. pp.350.

ix. BAHRAIN AND THE GULF: PAST PERSPECTIVES AND ALTERNATIVE FUTURES. Edited by JEFFREY B. NUGENT and THEODORE H. THOMAS. London, Croom Helm, 1985. pp.221, 26 tables, 4 figs., bibliography. £16.95.

x. THE ARABS. New Edition. By PETER MANSFIELD. Harmondsworth, Penguin, 1985. pp.510, map, index. £4.95/$6.95.

xi. THE EVOLUTION OF MIDDLE EASTERN LANDSCAPES: AN OUTLINE TO AD 1840. By J.M. WAGSTAFF. London, Croom Helm, 1983. pp.304, 459 maps and figs., 5 tables.

xii. THE GREEK MINORITY OF ISTANBUL AND GREEK‐TURKISH RELATIONS 1918–1974. By ALEXIS ALEXANDRIS. Athens, Centre for Asia Minor Studies, 1983.

xiii. SEX AND SOCIETY IN ISLAM: BIRTH CONTROL BEFORE THE NINETEENTH CENTURY. By B.F.MUSALLAM. (Cambridge Studies in Islamic Civilizations). Cambridge, Cambridge University Press, 1983. pp.ix, 176. £17.50.

xiv. TOWARDS A JUST MONETARY SYSTEM. By MUHAMMAD U. CHAPRA. Leicester (UK), The Islamic Foundation, 1985. pp.292. £10.00 (hardback); £4.75 (paperback).

xv. INSURANCE IN AN ISLAMIC ECONOMY. By MUHAMMAD NEJATULLAH SIDDIQUI. Leicester (UK), The Islamic Foundation, 1985. £5.50 (hardback); £2.00 (paperback).

xvi. PARTNERSHIP AND PROFIT SHARING IN ISLAMIC LAW. By MUHAMMAD NEJATULLAH SIDDIQUI. Leicester (UK), The Islamic Foundation, 1985. pp.111. £6.50 (hardback); £2.25 (paperback).

xvii. THE IMMORTAL ATATURK: A PSYCHOBIOGRAPHY. By VAMIK D. VOLKAN and NORMAN ITZKOWITZ. Chicago‐London, Chicago University Press, 1984. pp.xxv, 374. £34.50.

xviii. TURKEY. MERI REPORT. Compiled by MIDDLE EAST RESEARCH INSTITUTE. London, Croom Helm, 198 3. pp.181. £35.00

xix. BORDER AND TERRITORIAL DISPUTES. Edited by ALAN J.DAY. (A Keesing's Reference Publication). Harlow, Longman, 1982. pp.406, 44 maps. £45.00

xx. ‘IF ONLY MY PEOPLE...’ By IMMANUEL JAKOBOVITS. London, Weidenfeld & Nicolson, 1984. pp.288.

xxi. L'IMPRIMERIE ARABE EN OCCIDENT (XVIe, XVIIe XVIIIe SIÈCLES). By JOSÉE BALAGNA. (Islam & Occident, 2.) Paris, Maisonneuve & Larose, 1984. pp.153. 68F.     

The Supply of University Enrollments: University Administrators as Utility Maximizing Bureaucrats

The supply of enrollments in higher education has receivedrelatively little attention in both theoretical and empiricaleconomic research. To address this, we formulate and test amodel of the supply of enrollments in higher education inwhich administrators are modeled as utility maximizingbureaucrats. We find evidence that individual presidents andprovosts have a significant effect on enrollment supply andfaculty demand in a panel of eleven public colleges anduniversities in Maryland from 1988 to 1996, implying thatinstitutions have enough market power to permit thepreferences of administrators to influence enrollment supplyand faculty demand.     

Editorial

Editorial Commentary

Editorial     

The state of the discipline in American political science: be careful what you wish for?

This article is an attempt to survey and analyse current developments in American political science with particular reference to the current wave of institutionalist theory. The main thrust of this article is to argue that the current concerns of the field are hardly new issues, but rather perennial. We argue that the current 'state of the discipline' is in many ways more a function of recurrent intellectual dilemmas of a general social scientific nature than they are about the particulars of the current debates in the field. Most relevant to a British journal, we shall attempt to 'step outside the hermeneutic circle', and suggest which aspects of contemporary American political science are most relevant to British political scientists.     

From Sancitity to Screening: Genetic Disabilities, Risk and Rhetorical Strategies in Wrongful Birth and Wrongful Conception Cases

This analysis scrutinises the rhetorical strategies used by judges in wrongful life and wrongful birth actions as evidence for the assertion that the judicial reading of public policy in such cases has undergone a significant shift which is likely to accelerate as genetic knowledge grows and health care resources shrink. The implications of the predicted move towards increased genetic testing of prospective parents are traversed in relation to feminist analyses of the impact of genetics on reproductive technology. These are viewed as forming a nexus with the current social constructions of disability and the contemporary cultural preoccupation with risk, in a context of the increasing commercial importance of genetic information. It is argued that women cannot make free and informed choices about genetic testing and pregnancy unless legal and social mechanisms which protect those choices are in place. This revised version was published online in August 2006 with corrections to the Cover Date.