Internal Controls in State, Local, and Nonprofit Agencies

This study analyzes 127 cases of losses of internal accounting controls in state, local, and nonprofit agencies in North Carolina. The reasons for losses in control are identified and discussed along with ways of preventing such incidents.     

A world view of cultural diversity

Among his books are Affirmative Action Reconsidered; Civil Rights: Rhetoric and Reality; Classical Economics Reconsidered; Compassion versus Guilt; A Conflict of Visions; Economics and Politics of Race;and Education, Assumption versus History.     

Tax Design and The Meddling Factor: Lessons From Hawaii's Liquor Tax

Tax design decisions are subject to many influences, including economic and political realities. Those who make tax policy at the state level are under constant pressure to modify taxes and tax structures at the margin. In making their decisions, policy makers must assess and weigh the often conflicting advice that results from varying outlooks and interests among, as well as within, the groups providing such input.
Using Hawaii's liquor tax as a case study, this paper illustrates how seemingly innocuous policy meddling can turn a good tax into a bad one. The events that led the Hawaii Legislature to decide to substitute a flawed gallonage levy for a successful ad valorem tax are reviewed. The relative merits of ad valorem and per-unit liquor taxes are discussed. Implications of adoption of the gallonage tax are presented. Finally, the article discusses the reasons why meddling may be attractive to both taxpayers and those who levy the tax, and it concludes that tax design criteria should include disincentives to meddle as a reasonable principle of taxation.     

Re-slicing the Big Apple: New Immigrants and African-Americans in the New York Economy

The continuing convergence of immigrants on New York City is a puzzle. On the one hand, the decline of the city's manufacturing sector and the growth of advanced services appear to provide little demand for immigrant labor; on the other hand, the deep penetration of immigrants into the city's economy has been paralleled by a deteriorating employment situation among native blacks. This article, seeks to unravel this puzzk in the light of two conflicting perspectives, the restructuring and the replacement labor hypotheses. The paper assesses each perspective using data from the 1970 and 1980 Censuses of Population and merged sampks of the June 1986 and 1988 Current Population Surveys.     

Precedence,privilege, preferences,plus Pareto principle: Some examples on egalitarian ethics and economic efficiency

It is demonstrated how economic theory of justice as fairness, Pareto improvements on situations involving equity, can be used to analyze the ethics contents of distributions of rights and privileges. The analysis makes use of the concept of a veil of ignorance to define a status quo. A property right to an ability or a privilege is interpreted as a transparency in the veil in respect to this ability or privilege. Three different examples are investigated, focusing on rights as collective goods, non-transferable abilities, and privileges as inherent rights.Revised version of Presidential address to the annual meeting of the European Public-Choice Society in Linz, Austria, 29 March to 1 April, 1989. I thank Johann K. Brunner, Josef Falkinger, and Björn Sandvik for many helpful comments.     

The effects of cashing-out food stomps on household food use and the cost of issuing benefits

The recent report produced by Vice President Gore's committee on government efficiency highlights the importance of streamlining government operations. But often there are trade-offs between administrative streamlining and accomplishing substantive program objectives. This article examines these tradeoffs in the context of the Food Stamp Program, an important component of the United States' safety net for providing low-income assistance. We estimate impacts on both administrative costs and substantive outcomes (participant food expenditures) resulting from issuing program benefits in the form of checks rather than the usual food coupons. The findings, which are based on experimental tests of the cashout approach in parts of Alabama and California, suggest that significant cost savings can be attained through cashout but that these savings may be achieved at the cost of weakening the program's ability to achieve its substantive objective of encouraging food use.