Measuring the capability to raise revenue: process and output dimensions and their application to the Zambia Revenue Authority

The worldwide diffusion of the good governance agenda and new public management (NPM) principles has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administrations' output. This model is applied to the case of the Zambia Revenue Authority (ZRA). The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations' capabilities in developing countries. Copyright © 2007 John Wiley & Sons, Ltd.     

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<Emphasis Type="Italic">Ansgar Klein,Ruud Koopmans,Heiko Geiling</Emphasis> (Hg.): Globalisierung,Partizipation, Protest

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Fatalities after injuries by wild animals

The article summarises three fatalities after attacks by wild animals. The first case describes a 90-year-old woman who died as a result of pneumonia after a bear fell on her and caused multiple chest fractures. The second case deals with a 76-year-old woman who was hit in the middle face by the hoof of a camel and, thereafter, died of myocardial infarction. The third case describes a 27-year-old biologist who died from severe blunt trauma after an attack of a wild living elephant. The article gives a summary of typical injury patterns of selected wild animals and outlines potential reasons of death as a result of the injuries.