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.     

The Failure of Success in Natural Resource Policy: Pacific Salmon Harvest Policy in New York State

Natural resource management policies like the Pacific salmon harvest policy developed by New York State often did not anticipate the extent of social, economic, and ethical concerns that would be generated, largely because the agency concentrated on biological considerations. The number of concerned stakeholders grew in proportion to both the success and failure of the initial policy. Had all participants been equally willing to recognize both the successes and the failures, development of a revised policy through group negotiations may have been possible, resulting in a cooperative mode of decision making. Instead, institutional mechanisms based on legislated process were ultimately the approach chosen for policy revision.     

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.     

Accountability and Entrepreneurial Public Management: The Case of the Orange County Investment Fund

This article presents a conceptual framework that illustrates four distinct types of accountability environments facing public managers. The framework is used as a heuristic tool to examine the broad facts and contexts surrounding the bankruptcy of the Orange County, California investment pool. The framework also suggests management philosophies and strategies that are appropriate for each type of accountability environment.     

PREDICTORS OF ELECTORAL TURNOUT: AN INTERNATIONAL COMPARISON*

Voter turnout in the United States is much lower than in almost all other democratic countries. This has been interpreted as a symptom of popular alienation from the political system, suspicion of politicians, and pessimism about the consequences of political activity. When these perspectives are measured directly, however, it is clear that Americans score very low on almost every item. Indeed, there is no relationship between political con- tentment and turnout. Turnout does not reflect international variations in acceptance of politicians or the political system. Rather, it responds to variations in the bureaucratic steps required to cast a ballot. The United States is one of a handful of countries that require a separate step–registra- tion–before the citizen can vote; and with the partial exception of France it is the only country in which the individual rather than the state bears the responsibility for registration.     

A REGIME FRAMEWORK FOR IMPLEMENTATION ANALYSIS: COOPERATION AND RECONCILIATION OF FEDERALIST IMPERATIVES

The diffusion of authority characteristic of federal governance challenges national leadership and complicates even the implementation of policy that promises mutual gains. To explore the problems of implementing national policy in a federalist context, this paper proposes a new approach to analysis, t h e implementation regime framework. From the regime perspective, the essential task of the implementation process is to create a context in which implementors are likely to cooperate to achieve policy goals despite the absence of dominating authority. Drawing upon the literature on international cooperation, the regime framework outlines the contextual conditions and elements of policy design that are likely to lead to cooperation in collective decision making.     

The effects of delayed menarche in different contexts: Dance and nondance students

The premise that effects of maturational timing are mediated by social context is explored by comparing adolescent girls in dance and nondance schools. Because the dance student must maintain a relatively low body weight, being a late maturer (who is often leaner than an on-time maturer) is expected to be more advantageous to the dancer than to the student not required to meet a weight standard. Girls aged 14 to 18 were seen; 276 attended private schools and 69 attended national ballet company schools. AllSs were weighed and measured and asked questions about their secondary sexual development, weight-related concerns, eating concerns, adult sex-role expectancies, body image, emotional functioning, and family relationships. Menarcheal age was used to classify girls as early (before 11.5 years of age), on time (between 11.5 and 14 years), and late maturers (after 14 years). More dance than non-dance school students were late maturers (55% versus 29%). The dance students weighed less and were leaner, had higher eating scores, and had lower family relationship and impulse control scores than the comparison sample. Across groups, late maturing students weighed less, were leaner, and had lower diet and higher oral control scores than on-time maturers, with the differences more pronounced in the dance than nondance students. In addition, the on-time dancers had higher psychopathology, perfection, and bulimia scores and lower body image scores than the late maturing dancers. The findings are discussed in terms of a goodness of fit between the requirements of a social context and a person's physical and behavioral characteristics.This paper was prepared with the support of grants from the W. T. Grant Foundation and the National Institutes of Health.Ph.D. from the University of Pennsylvania. Research Interests: Girls' psychological adaptation to pubertal change, biosocial aspects of female reproductive events, development in at-risk children and adolescents.