Taxing Times: Taxation,Divided Societies and the Informal Economy in Northern Nigeria

This paper challenges the notion that taxing the informal economy provides a mechanism for increasing popular political voice and rebuilding the social contract. It contends that current arguments for taxing the informal economy suffer from a Eurocentric understanding of taxation and state formation, and a fiscally essentialist and undifferentiated notion of the informal economy. Drawing on fieldwork in northern Nigeria, this paper shows that history, gender, wealth and ethno-religious identity influence how taxing the informal economy shapes governance outcomes. Evidence from Nigeria suggests an inverse relationship between informal economy taxation and political voice, posing the risk that increased taxation will exacerbate social divisions rather than rebuild the social contract.     

Feminist utopias and questions of liberty: Margaret Atwood's The Handmaid's Tale as critique of second wave feminism

Taking her cue from the recent Cindy Sherman exhibition at Metro Pictures, New York, 'New Photographic Work 2000', Meagher considers the ways in which feminist art critics have analysed Sherman's work since it was first 'discovered' by Douglas Crimp in 1979. Her claim is that analyses of Sherman's work are involved in a debate about whether the images are useful or destructive to feminist politics. More importantly, what has come to be known as Sherman Studies places an emphasis not upon Sherman's art, but rather upon the identify of the artist. Instead of enquiring into the political status of the art works (are they feminist?), critics often end up asking after the political status of the artist herself (is she feminist?). Meagher's essay is in four sections: 'Encounters' traces the critical reaction to Sherman's work; 'In or Out of the Picture' considers the critical tendency to impose a narrative upon the work and the simultaneous insistence that this narrative is informed by the artist's feminist intent; 'New Photographic Work 2000' looks at the most recent reactions to Sherman'swork and prepares for the final section, 'Feminist Occasions', in which Meagher draws upon Nancy Miller and considers the relationship between feminist critics and their resistant celebrity.     

A Perspective on Errors,Bias, and Interpretation in the Forensic Sciences and Direction for Continuing Advancement*

Abstract: The forensic sciences are under review more so than ever before. Such review is necessary and healthy and should be a continuous process. It identifies areas for improvement in quality practices and services. The issues surrounding error, i.e., measurement error, human error, contextual bias, and confirmatory bias, and interpretation are discussed. Infrastructure is already in place to support reliability. However, more definition and clarity of terms and interpretation would facilitate communication and understanding. Material improvement across the disciplines should be sought through national programs in education and training, focused on science, the scientific method, statistics, and ethics. To provide direction for advancing the forensic sciences a list of recommendations ranging from further documentation to new research and validation to education and to accreditation is provided for consideration. The list is a starting point for discussion that could foster further thought and input in developing an overarching strategic plan for enhancing the forensic sciences.     

Caring, Controlling, Contracting and Counting: Governments and Non-profits in Community Services

Performance measurement and contracting out are central elements of new public management systems. At first sight these elements seem necessarily connected for reasons of accountability. However, for some kinds of services, implementation of conventional performance measurement systems may exacerbate tensions in contracting out. Using a case study of child and family welfare services in NSW, this paper shows that differences in the missions and operating modes of public and non-government community service providers are thrown into sharp relief by performance measurement, when observed from the perspective of practitioners in service-providing agencies. Practitioners perceive that their priorities in service provision differ sharply from those of the department funding their activities — and seeking to measure their performance. These findings pose challenges for the 'partnership' model now prevalent in community services provision.     

Social capital, social liabilities, and political capital: Social networks and informal manufacturing in Nigeria

This article addresses the question of why social networks havefailed to promote economic development in Africa when they havebeen associated with economic growth in other parts of the world.Detailed field research traces the role of social networks inthe economic organization of two dynamic informal enterpriseclusters in the town of Aba in south-eastern Nigeria, an arearenowned for the density of its popular economic networks andfor the rapid development of small-scale manufacturing underNigeria’s structural adjustment programme. Focusing onthe role of embedded social institutions and their restructuringamid the competitive pressures of rapid liberalization, I considerthe extent to which social networks in Aba constitute ‘socialcapital’ capable of promoting economic development inthe context of ongoing liberalization, ‘social liabilities’that undermine accumulation through a social logic of redistributionand parochialism, or ‘political capital’ throughwhich popular forces are incorporated into the ‘shadowstructures’ of predatory states. This article challengesthe essentialism of much of the contemporary literature on Africansocial networks, arguing for a sharper focus on the specificinstitutional capacities of indigenous economic institutions.It calls for greater attention to the role of rapid liberalizationand state neglect in explaining the developmental failures ofAfrican informal enterprise networks.     

Corporate Power and Political Science

Miles Wolpin. Alternative Security and Military Dissent. Bethesda, MD: Austin &; Winfield. 1994. 286 pp. $19.95.

Peter Ackerman and Christopher Kruegler. Strategic Nonviolent Conflict: The Dynamics of People Power in the Twentieth Century. Westport, CT: Praeger, 1994. 366 pp.

Glenn D. Paige. To Nonviolent Political Science: From Seasons of Violence. Honolulu: Center for Global Nonviolence Planning Project, Matsunaga Institute for Peace, University of Hawaii, 1993.179 pp.

Frank T. Fitzgerald. The Cuban Revolution in Crisis: From Managing Socialism to Managing Survival. New York: Monthly Review Press, 1994. 239 pp.

Mandy Macdonald and Mike Gatehouse. In the Mountains of Morazán: Portrait of a Returned Refugee Community in El Salvador. London: Latin America Bureau. 1995. 216 pp.

Catherine Samary. Yugoslavia Dismembered. Translated by Peter Drucker. New York: Monthly Review Press, 1995.185 pp. (Published asLe Déchirure yougoslave, 1994, L'Harmattan.)