Tax Expenditure Reporting: The Utilization of an Innovation

Central to this article is the question, “Are tax expenditure reports used?” State legislators serving on tax committees in ten states were surveyed regarding their use and their perceptions of others' use of tax expenditure report information. Responses indicate (1) strong acceptance and broad use of report information; (2) purposes and policy stages of use characteristic of technical information use; and (3) use focused predominantly on resource acquisition (revenue) policy rather than resource allocation (budget) policy. Thus it appears that tax expenditure reporting does not operate to secure budgetary control over tax expenditures, and consequently tax expenditures continue largely to escape budget scrutiny.     

Abortion Policy in Western Democracies: A Cross-National Analysis

This article provides a comparative analysis of abortion policies for 21 countries in Western Europe and North America. First, after briefly discussing the historical evolution of abortion attitudes and policies, a typology of current abortion laws is presented. Second, the mode of determining abortion policy is compared — judicial (Germany, Canada), legislative (Britain, France), and direct democracy (referenda in Italy, Ireland). Third, the question of abortion policy implementation is considered. In other words, does the legal status of abortion really make a difference regarding the pattern of availability and use of abortion services? Fourth, potential explanatory variables (left-wing party strength, feminism, Catholicism) regarding the content and process of abortion policies is evaluated.     

Partisanship and the party system

The defining properties of party identification long established for the United States fail with some frequency to be replicated in electoral systems abroad. A number of plausible suggestions have been made to account for this system-level variability: Most of these have some face merit, but none taken alone is adequate to provide a full cross-system explanation. Variation in party system size or fractionalization has recently been discussed as another source of differential dynamics of party loyalties. Unfortunately, the conventional means of assessing party identification properties are subject to rather severe artifacts, typically ignored, when comparisons are made across systems of very different party size. The conceptual stakes underlying key methods options for such comparisons—most notably, between continuous and discrete statistical tools—are examined. The use of continuous statistics for systems of very multiple parties rests on an assumption that voters do in some degree regard these party systems as imbedded in a continuous space. A simple test for this assumption is mounted in four systems and unsurprisingly it shows very clear support. Analysis of residuals beyond this obvious result add several points of less obvious information about the distribution of party affect in such systems.     

ISTEA: A New Direction for Transportation Policy

The Intermodal Surface Transportation Efficiency Act (ISTEA)of 1991 is likely to be remembered as one of President Bush'smost significant contributions to government decentralizationand the ideals of New Federalism. It is a landmark piece oflegislation that makes wholesale revisions in the federal government'srole in transportation policy, providing state and, especially,local policymakers with an unprecedented opportunity to determinethe future direction of the nation's surface transportationprograms. However, at the same time it decentralized authorityover project selection, it continued to expandthe number ofcrossover sanctions attached to federal transportation fundingand preempted state authority over truck weights and lengths.This underscores recent research findings that suggest thatfederalism principles are important to federal policymakersbut not necessarily more important than other competing valuesthat emanate from different political, social, and economicviews.     

The good society redux

He is coeditor (with Kenneth W. Thompson) of Truth and Tragedy: A Festschrift for Hans J. Morgenthau,and editor of The Political Morality of the IMF.He is currently writing a book on U.S. foreign policy.