The median voter,setters, and non-repeated construction bond issues

Public Choice - The median voter model pervades the literature concerning the estimation of demands for collective expenditures but with some unanswered criticism. The general issue addressed in...     

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason‐based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason‐based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.     

Persuasion and Power in Cameroon

In 2001, the government of Burkinabè launched a major urban renewal project, known as ZACA (Zone d'aménagement commerciale et administrative), in the capital city of Ouagadougou. This decision, which would entail the destruction of several populated neighbourhoods in the downtown core, was vigorously opposed by residents, the vast majority of whom were Musulmans, who were organized into a residents association led by the district imams. Although this religious-oriented protest movement proved to be short-lived and did not lead to a redefinition of the relations between the Islamic community and the state, the events surrounding Project ZACA reveal important changes within the Musulman community, relating to intergenerational tension and the erosion of a certain form of religious authority.     

REVIEWS

Foreign books

Mit Feldmarschall von der Goltz Pascha in Mesopotamien und Persien. By his late General Staff Officer, Lieutenant‐Colonel Hans v. Kiesling. Leipzig: Dieterich ‘sche, publishers.

L'Islam et les Questions Musulmanes au point de vue Français: Conférence faite au centre des hautes études militaires, le 13 Avril, 1923. Par Général Brémond. Paris: Charles Lavau‐zelle et Cie, Editeurs Militaires.

English books

The Caliphate. By Sir Thomas Arnold, C.I.E., Litt.D. Oxford: Clarendon Press. 1924. 108. 6d. net.

Persian Literature in Modern Times. By E. G. Browne. Cambrige University Press. 1924. 35s. net.

Ben Kendim: A Record of Eastern Travel. By Lieut.‐Colonel the Hon. Aubrey Herbert. Edited by Desmond MacCarthy. Illustrated with six maps. London: Hutchinson and Co. 1924. 21s. net.

Anatolica. By Harry Charles Luke. London: Macmillan and Co., 1924. 16s. net.

Trans‐Jordan: Some Impressions. By Mrs. Steuart Erskine. London: Ernest Benn, Ltd. 1924. 12s. net.

Tales from Turkistan. By Stor Lob. London: Wm. Blackwood and Sons. 1924. 6s.

India: A Bird's‐Eye View. By the Earl of Ronaldshay, P.C., G.C.S.I., G.C.I.E. Constable and Co., London and Bombay, 1924. Price 18s.

From China to Hkamti Long. By Captain F. Kingdon Ward. Edward Arnold and Co. 1924. 18s. net.

Zanzibar: An Account of its People, Industries, and History. Zanzibar: The Local Committee of the British Empire Exhibition. Paper. Pp. xx + 84.     

From paparazzi to hidden cameras: The aggressive side of a free and responsible press

This article examines the complex of cultural effects and possible legal responses in the wake of the Princess of Wales' death. To say that the paparazzi were complicit in her death is to forget that, in spite of their frequently invasive means of obtaining news, these were also the kind of journalists who were complicit in the public celebration of her life. Had the Hutchins Commission this tragedy to include in its deliberations about press responsibility, it likely would have stated its indignation and suggested Diana's death as more evidence that journalists be regulated. But this article argues that aggressive journalism, as with any other of the press' activities, is beholden to a balance of public interests. These interests include the need for the public to be both informed and protected from invasion of privacy or criminal conduct by any journalist.