Reviews of books

Historical Archaeology -     

Could Privatization Increase the Efficiency of Tax Administration in Less-Developed Countries?

In spite of the fact that state tax collection systems in less-developed countries generally are characterized by high levels of tax evasion and official corruption, little experimentation with privatized tax collection has occurred in these countries. This is due in part to: (1) The fact that the literature on privatization has not focused on tax collection, and (2) the existence of prevalent misconceptions regarding the effects of privatized tax collection in earlier periods. This paper uses agency theory and privatization research to discover the conditions under which privatized tax collection may be an efficient alternative to state tax collection, and to show that these conditions are present in many less-developed countries.     

James Matthews excavation A second interim report

Les fouilles de James Matthews. Second rapport prelimhaire P. BAKER AND G. HENDERSON Les auteurs décrivent dans ce rapport les méthodes utiliées et les résultats obtenus en 1975–77, sur une épave coulée par faible fond sur la côte ouest d'Australie. Ils présentent, en détail, l'utilisation d'un carroyage rigide, facilement manoeuvrable et servant en même temps de plate-forme pour une tourelle - photo pyramidale. Les avantages et les limites de la photogrammétrie, pour les relevés subaquatiques, sont aussi exposés.