THE MARKET VALUE OF ENVIRONMENTAL IMPROVEMENTS IN ALTERNATIVE FISCAL REGIMES*

ABSTRACT Land price differentials have long been used as a proxy for the value of environmental improvements in cost/benefit analysis. Both the empirical and theoretical literatures have largely ignored two important facts, however: Taxes financing local improvements are often distortionary, and amenities which influence property values in turn impact the fiscal budget, and hence the tax rate and final economic burden. Put another way, the economic cost of an improvement is endogenous to both the amenity level and the revenue structure. Extending the story in this direction for a system of open or closed spatial cities, the paper finds land rent measures to be a biased measure of the willingness to pay for amenities financed by either head taxes (benefit taxes), property taxes (excise taxes), or highway tolls (user fees). These results are used to correct the conventional specification of empirical property value regression models, which traditionally account for neither tax revenue effects nor the excess burden of distortionary taxation.     

Late Middle Palaeolithic occupations in Ciemna Cave,southern Poland

Recent excavations in Ciemna Cave in the Pr?dnik valley near Ojców, southern Poland have brought to light new stratigraphic and techno-typological evidence concerning Late Middle Palaeolithic groups and their cultural affinities. In 2007, excavations began in the hitherto-unexplored main chamber of Ciemna Cave, with the goal of clarifying the results of previous work in other parts of the cave. During excavation the rocky floor of the cave was reached. About 1000 stone artifacts have been collected to date. Three cultural traditions have been documented: Mousterian, Taubachian, and Micoquian. Within the Micoquian tradition, three cultural levels were observed, which enriches the previous understanding of occupational phases at the site. These findings permit revision of the traditional terms “Pr?dnik industry” and “Pr?dnik technique.”     

Setting the agenda for evidence-based research on ending mass atrocities

The question of how mass atrocities end has been dominated by a normative approach regarding how they ought to end. Arguing that an evidence-based approach to terminate mass atrocities might offer profound insights into theories of mass atrocities as well as policies designed to prevent or end their occurrence, this article outlines the key questions and approaches needed for an evidence-based study of atrocity endings. It draws on theories of genocide, political violence and civil war termination, and presents initial insights from case studies, including the killing of civilians in colonial German Southwest Africa, the Soviet Union, the Nigerian civil war, the Guatemalan civil war, the Nuba Mountains of Sudan and Bosnia-Herzegovina.     

Marseille as model

Les Grammaires d'une ville: Essai sur la genèse des structures urbaines à Marseille. By Marcel Roncayolo (Paris: EHESS, 1996), 507 pp., FF 380, paper.     

UNESCO, URI, and Archaeology in the Deep Blue Sea: Archaeological Ethics and Archaeological Oceanography

Multiple groups have interests that intersect within the field of deep submergence (beyond the 50 meter range of SCUBA) archaeology. These groups?? differing priorities present challenges for interdisciplinary collaboration, particularly as there are no established guidelines for best practices in such scenarios. Associating the term ??archaeology?? with projects directed at underwater cultural heritage that are guided by archaeologists poses a real risk to that heritage. Recognizing that the relevant professional organizations, local laws, and conventions currently have little ability to protect pieces of cultural heritage across disciplines and international boundaries, the authors propose institution-specific mechanisms, called Archaeology Review Boards, guided by local and international laws and conventions concerning cultural heritage, as the best means to provide oversight for academically centered archaeological activities at the local level.