Inspiration and the Origins of Global Waves of Terrorism

This article examines the causes of terrorism at a global level. It also reexamines the chronology of terrorism since the nineteenth century. It argues that local causes cannot explain global waves, and that while ideology is a necessary ingredient in causing terrorism, it does not explain it. The article proposes that the most important cause of global waves of terror is the inspiring example for radicals everywhere of what are, or appear to be, successful uses of terrorist strategies. This hypothesis is tested in the context of a reevaluation of David Rapoport's chronology of global waves of terrorism. The article argues for different periodization, and for labeling the waves as Italian, German, Chinese, and Afghan.     

John Mueller. Overblown: How Politicians and the Terrorism Industry Inflate National Security Threats,and Why We Believe Them

The history and identity of fundamentalism is complex. Religious fundamentalism names an ideological perspective found in most, if not all, major religions and is currently associated with variant forms of extremism and religiously-motivated acts of violence, including terrorism. Following a discussion of religious extremism per se, a typological paradigm of religious fundamentalism that attempts to demonstrate the ideological development from what might be referred to as an “initial” and relatively benign fundamentalism into extremism and thence to terrorism, will be presented. A discussion of a model of fundamentalism as applied to Islam will provide a comparative basis for assessing Christian fundamentalism and extremism, so setting the scene for an applied exploration of religious extremism and terrorism with particular reference to Christian contexts and examples.     

The Effect of Tax and Expenditure Limitations on Revenue Volatility: Evidence from Colorado

Much of the research on tax and expenditure limitations (TELs) focuses on the impact that limits have on the size of the public sector or the distribution of expenditures at the state and local levels. While these results shed light on the extent to which TELs succeed in reducing government spending, they do not have much to say about the impact of TELs on government budgeting or financial planning, despite the fact that voters support TELs in the hope of reducing government inefficiency (Courant, Gramlich, and Rubinfeld 1980; Ladd and Wilson 1982). This paper examines the effect of TELs on the stability of government revenues; sound tax policy entails controlling the volatility of revenues in order to plan more effectively for the future. Using panel data from Colorado's Division of Local Government as well as the Census Bureau's Annual Survey of State and Local Government Finances, this paper examines the impact of Colorado's 1992 Taxpayer's Bill of Rights (TABOR) on local government finances. Results from difference‐in‐difference estimation suggest that TELs increase revenue and expenditure volatility.     

Neutralization and Tax Evasion: How Effective Would a Moral Appeal Be in Improving Compliance to Tax Laws?

The failure of individuals to pay their taxes in full is a serious budgetary problem for the federal government. Existing research (Schwartz and Orleans, 1967; Grasmick and Scott, 1982) suggests that efforts to increase the guilt feelings experienced for tax evasion might improve compliance. However, neutralization theory (Sykes and Matza, 1957) predicts that guilt feelings can be reduced by neutralization strategies which justify guilt-producing behavior, compromising the inhibiting effect of guilt feelings. Our research shows that through the use of neutralization strategies which justify tax evasion the inhibiting effect of guilt feelings is sharply reduced. The implications of this finding for tax compliance programs based on appeals to the moral obligation of paying taxes are discussed.