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.     

The spatial manifestation of threat: Israelis and palestinians seek a ‘good’ border

Boundary studies in political geography have largely focused on the presentation of empirical case studies. There has been little development of a theory focusing on the multi-faceted nature of both spatial and group boundaries, and the interlinkages between them. An analysis of the boundary concept within the context of the Israeli-Arab conflict points to the importance of understanding both internal and external perceptions of threat. This is reflected in the dual political discourse of physical security and space purification, the former being used as a means of securing territorial boundaries, the latter in an attempt to obtain boundaries between competing national groups. Idealistic solutions to the Israeli-Arab conflict would result from an emphasis on human rights as an alternative to the traditional spatial discourse.     

CHANGING PUBLIC ATTITUDES ABOUT PUBLIC WELFARE CLIENTS AND SERVICES THROUGH RESEARCH

Research findings aye useful in interpreting the widely misunderstood services of public welfare departments to the public. This article describes three research projects that were conducted and publicized by a state welfare department primarily to clarify public understanding of welfare programs. The three projects examined the characteristics of a special allowance given families to purchase school clothing for their children, the rate of turnover of Aid to Families with Dependent Children cases, and the numbers of and reasons for public employees receiving assistance from a state welfare department. Strategies for dealing with the media in interpreting public welfare programs are also suggested.     

Images of Rabbi Uziel and their place in his commemoration

The article examines changes in the commemoration work and memorial discourse surrounding the first Sephardi Chief Rabbi of the State of Israel, Rabbi Ben-Tzion Meir Hai Uziel. While commemoration work in the public sphere in Israel has dwindled over the years, there has been a revival of memory discourse in recent years, especially amongst Religious Zionists. The article proposes reasons for this resurgence, including a response to processes of Haredization of the Sephardi spiritual leadership in Israel and a quest for a source of inspiration for a moderate, Zionist Orthodox rabbinate.     

Port Development and Town Planning in North West England

This paper examines the links between the development of harbour facilities and planned towns, especially in the head port area of Carlisle in North West England. Largely based on documentary research and field observation it examines the development of Whitehaven and other Atlantic ports it influenced in Cumberland, Westmorland and north Lancashire. It examines these developments in their international context and shows how they were initiated by local landowners to maximise the output of their estates and to enhance their personal prestige. Beginning in the seventeenth century the paper demonstrates how this tradition of town and harbour foundation continued on into the nineteenth century when it was adopted by corporate concerns, especially railway companies. The paper concludes by highlighting how harbour developments associated with town planning helped to urbanise and stimulate the economy of a previously under-developed area. Two maps identify the locations of the places discussed.