DEPRECIATION PROFILES AND DEPRECIATION POLICY IN A SPATIAL CONTEXT*

This paper demonstrates that the treatment of depreciation in the federal tax code is nonneutral not only with respect to assets and industries, as demonstrated in a number of recent studies, but also with respect to location. Using a unique set of data for manufacturing plants in Los Angeles and Philadelphia, the paper shows that the 1981 Tax Act's reduction of equipment lives to five years is likely to create differences in effective tax rates and wedges between the sample metropolitan areas for groups of plants with the same two-digit industrial classification. These are attributable to spatial differences in corporate tax rates and the type and quality of assets used. The paper concludes by explaining how the results can be generalized to other sectors and metropolitan areas, and by noting some implications for policy.     

THE SOURCES OF PUBLIC POLICY: WELFARE POLICY IN THE AMERICAN STATES

The conceptualization of political and economic determinants of public policy as interactive rather than sufficient causes is subjected here to a comparative state analysis. An examination of interactive effects of culture, wealth, and gubernatorial power on AFDC grants and Medicaid benefits offers empirical illustration of Stonecash's reconceptualization of the classic politics-process-policy model. The results indicate that political dispositions become more potent in combination with increasing concentrations of wealth and executive power.     

POLICY, CONFLICT, AND THE IMMIGRATION QUESTION

Books reviewed in this article:
Vernon M. Briggs, Jr. Immigration Policy and the American Labor Force .
Vernon M. Briggs, Jr. and Martha Tienda, eds. Immigration: Issues and Policies .
Elizabeth Hull. Without Justice for All: The Constitutional Rights of Aliens .
Milton Morris. Immigration: The Beleaguered Bureaucracy .     

PARADIGMS IN THE STUDY OF HEALTH POLICY

This essay identifies and analyzes four different paradigms in the study of problems in the American health system. The paradigms, which are labelled the individual–deficiency, the economic, the organizational, and the Marxist perspective, are examined as “diagnostic paradigms” according to the way in which problems are conceptualized and the way in which remedial strategies are chosen. The essay shows the differences and similarities between characteristic diagnoses and policy solutions within the four perspectives. It is argued that such paradigms can easily be identified in recent health reform proposals.     

3. THE QUESTION OF HISTORY IN PRECOLONIAL INDIA

This essay considers an important and enduring problem in the writing of Indian history: how do we historians approach precolonial narratives of the past? A rich and suggestive new study of South Indian modes of historiography, Textures of Time: Writing History in South India 1600–1800, by Velcheru Narayana Rao, David Shulman, and Sanjay Subrahmanyam, has positioned itself at the center of this debate. For a variety of reasons, precolonial narratives have been demoted to the status of mere information, and genres of South Indian writing have been dismissed as showing that South Indians lacked the ability to write history and indeed lacked historical consciousness. Textures of Time responds to this picture by proposing a novel historical method for locating historical sensibility in precolonial narratives of the past. The authors ask us not to judge all textual traditions in India, especially narratives of the past, on the basis of the verifiability of facts contained in them. Rather they suggest a radical openness of the text, and they argue that a historical narrative is constituted in the act of reading itself. They do this by examining the role of genre and what they call texture in precolonial South Indian writing. This essay examines the strengths and limitations of their proposal. It does so by examining the formation of colonial archives starting in the late‐eighteenth century in order to understand the predicament of history in South Asia. Colonial archives brought about a crisis in historiographical practices in India; they not only transformed texts into raw information for the historian to then reconstruct a historical narrative, they also delegitimized precolonial modes of historiography. A better understanding of these archives puts one in a better position to assess the insights of Textures of Time, but it also helps to highlight the problems in its solution. In particular, it reveals how the book continues to use modern criteria to assess premodern works, and in this way perhaps to judge them inappropriately.