Tax exporting,federal deductibility,and state tax structure

This paper studies the interaction between the federal and state tax systems during the 1980s and, in particular, considers how the Tax Reform Act of 1986 affected state tax structure. Using a panel data set on state governments over a nine-year period, I estimate tax share equations for six categories of taxes. I find that the state personal income tax is sensitive to changes in its tax price, but find a much smaller sensitivity to changes in tax prices for the general sales tax. I then consider various reasons why the sales tax does not exhibit a sensitivity to changes in tax price and consider the implications of these results for policymakers. The regression results suggest that different income groups are concerned with different tax instruments. Moreover, the results motivate a possible benefit approach to taxation at the state level. Linking taxes, about which a particular income group is most concerned, to services received by that group might generate additional political support for state tax systems during a time when many states are facing fiscal crisis.     

Whither peacebuilding? A reflection on post-conflict African experiences

Peacebuilding is a key concept in efforts to reconstruct African states emerging from conflicts. At heart, it captures the whole array of activities associated with state-and nation-building in addition to building the foundations for local ownership of these processes. Popularised by the UN Secretary-General Boutros-Boutros Ghali in the early 1990s, peacebuilding has evolved alongside peacemaking and peacekeeping in the reconstruction repertoire. This article suggests that while there is considerable scepticism about the utility of peacebuilding in contemporary conflict resolution efforts, African experiences have, since the 1990s, provided solid lessons to both local and international actors on how to rebuild states, societies, polities, and economies.     

From “Whores” to “Victims”: The Rise and Status of Sex Trafficking Courts

ABSTRACT

Views of people involved in the commercial sex trade have shifted. Once seen as prostitutes or “whores,” they are increasingly perceived as exploited “victims.” The behavior associated with commercial sex has been redefined from voluntary and disreputable to coerced and deserving of rescue. This new framework is part of a broader anti-trafficking movement in society to recognize and save vulnerable individuals who are exploited for sex. In this context, the model of problem-solving or specialty courts has been extended to sex trafficking cases. The goal first is to identify trafficking victims–also known as “victim-defendants”–and then to address their risk factors with services. The current review examines the prevalence and the effectiveness of sex trafficking courts. Although some promising evaluations have been conducted, it remains unclear whether such courts are addressing the unique needs of victim-defendants. Investigating this question is essential, given that trafficking courts are likely to grow in popularity and in number.     

Childhood Sexual Abuse and Intimate Partner Violence among Women in Methadone Treatment: A Direct or Mediated Relationship?

Women in substance use treatment report rates of childhood sexual abuse and intimate partner violence that far exceed those reported by women in the general population. Previous research with nonrandom samples of women in substance use treatment suggests that there is a statistically significant relationship between childhood sexual abuse and intimate partner violence; however, little is known about the mechanisms of risk between these two public health concerns among this population of women. To address this gap in knowledge and to inform intervention strategies, this study examined direct and mediated relationships between childhood sexual abuse and intimate partner violence risk among a random sample of 416 women in methadone treatment. In addition to high rates of childhood sexual abuse (57.9%), intimate partner violence (lifetime prevalence, 89.7%; 6-month prevalence, 78.4%), posttraumatic stress disorder (PTSD, 28.6%), and global psychological distress (19.5%), findings suggest that the relationship between childhood sexual abuse and intimate partner violence is mediated by mental health problems and that women experiencing PTSD or global psychological distress are 2.7 and 2.4 times more likely to experience intimate partner violence than women without such experiences, respectively. Although not a mediator in this relationship, financial independence reduced women's risk of partner violence by two-thirds. The paper includes discussion of social learning and stress and coping theories to explicate the findings and to inform intervention strategies. This study is based, in part, on the first author's dissertation. A previous version of this paper was presented at the Society for Social Work and Research Annual Conference held in January 2005 in New Orleans, Louisiana. The following grants provided funding for this study: R01DA11027 and 3T32MH014623-22S1.