THE ROLE OF INFORMATION TECHNOLOGY IN REGULATORY REFORM: THE CASE OF ELS

Abstract: The effects of the Electronic Lodgment Service on relations between tax agents and the Australian Taxation Office provide evidence for both the value and limitations of integrating information technology innovation with regulatory reform strategy. IT innovations such as ELS can promote cooperative regulation. The limitations of this achievement are largely limitations of regulatory context and strategy.     

The Distributional Politics of Fiscal Adjustment: A Case Study of Four Northeastern States

The federal Tax Reform Act of 1986 and an unexpected economic downturn soon thereafter resulted in a divergence between actual and anticipated revenues at the state level. To cope with the resulting budget deficits, states increased taxes, decreased expenditures, or both. This paper looks at the decisions made in four Northeastern States-New York, Connecticut, New Jersey, and Massachusetts.     

Teenagers' perception of agreement over family expenditures,employment, and family life

Teenagers' perspective of disagreement over family finances and related factors were investigated. Involvement of teenagers in employment and percentage of earnings kept for personal use were examined. Reasons for employment affected disagreement over finances, whereas family income had no important effect on disagreement over finances in multivariate analysis. Disagreement over finances was important in explaining variation in satisfaction with money management in the family and in satisfaction with family life. Results have implication for reducing stress in family life and for contributing to theory on family resource management and adolescent development.This study is part of an interregional Agricultural Experiment Station Research Project NC-128 Quality of Life as Affected by Area of Residence. Cooperating states: Arizona, California, Colorado, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, Nevada, Ohio, and Texas.Received Ph.D. from Purdue University. Research interests include family economics.Received B.S. from Cornell. Research interests include consumer and family economics.     

Post-mortem human reproduction: legal and other regulatory issues

Increasingly women are seeking to establish pregnancies using sperm retrieved from their dead or dying partners. This raises a number of issues of a broad nature, but is also of significance in terms of the relationship between regulatory mechanisms and private choices. This article reviews this relationship with specific reference to the United Kingdom position, but also taking account of case law and regulation in Australia, particularly in the State of Victoria.     

Sovereign nations and global markets: modern British Conservatism and hyperglobalism

In this article we seek to trace through the major stands of British Euroscepticism and concentrate, in particular, on the importance of a powerful 'hyperglobalist' Eurosceptical strand within British Conservatism. We investigate the British Conservatives' recent divisions over European integration, against the background of the party's increasingly marginal status in British party politics. The piece also draws on findings from two recent surveys of the attitudes of British parliamentarians to European integration, carried out by the Members of Parliament Project for the Economic and Social Research Council (ESRC). We explore how Conservative divisions of opinion are related in part to particular understandings of globalisation and regionalisation and attempt to show how globalist ideology has unexpectedly re–emphasised and bolstered the traditional nationalism of the Tory party and caused an increasingly hostile attitude amongst many British Conservatives towards the European project as it is presently constituted. We also examine recent attempts to map British Conservative Euroscepticism on to continental varieties using a mixture of ideological positioning and party system (Taggart 1998), arguing that this ignores the extent to which British Eurosceptics advance unique (in EU member state terms) hyperglobalist (rather than isolationist or protectionist) arguments in objecting to further European integration.