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.     

Geographies of adult multigenerational family households in metropolitan Sydney

This paper investigates spatial trends of multigenerational adult families in metropolitan Sydney. Australia's immigrant gateway city, Sydney has high housing costs and infrastructure pressures, and planning policies support higher residential densities. In this context, the accommodation of persons living in multigenerational families is examined, by major region of origin, their geographies in Sydney, and by housing costs and constraints. Results highlight that cultural origins were influential in multigenerational household formations, and such formation is higher in areas of first and second ethnic community formation areas. Multigenerational living is also more common in middle ring and outer areas of cheaper housing. Implications are drawn for more nuanced housing policies in Sydney and comparable cities, given that detached and semi‐detached houses were favoured by these households, whereas two‐fifths of new housing constructed in Sydney in 2011 consists of two or less bedroom apartments.     

Comparative human and deer (Odocoileus virginianus) taphonomy at the Richards site,Ohio

The Richards site is attributed to the Philo phase of the Fort Ancient tradition of the Ohio Valley area. Human skeletal material from the site shows evidence of peri‐ and post‐mortem taphonomic changes, including cut marks, burning and fracturing. Previous analyses have discussed explanations for these changes, including secondary burial, ritual destruction and cannibalism. Researchers have theorised that, allowing for differences in anatomy among species, humans and animals butchered for the same purpose (consumption) will show similar patterns of taphonomic changes associated with butchery. The human remains at the Richards Site were disposed in general midden pits containing mixed cultural debris and faunal remains. White‐tailed deer (Odocoileus virginianus) constitutes approximately 60% of all the faunal bone, indicating that it was a major food resource. To test a cannibalism explanation, a comparative analysis of human‐induced taphonomy in human and deer skeletal remains was performed, using chi‐square and odds ratio tests. If humans were being used as a food resource, the pattern of butchery seen would mirror that of the deer. The analysis described here compares the patterns of treatment and disposal of human and deer skeletal elements at the Richards site, to test whether both species were used as food resources. Similar types of evidence for human‐induced taphonomic changes, including cutting, chopping, burning and breakage, can be seen in both species. However, results indicate that, in general, human remains show much more evidence of perimortem treatment than do deer remains. In fact, the common odds ratio for perimortem treatment in all bones is 3.25, indicating that a human bone is 3.25 times as likely as a deer bone to be affected by burning, cutting or chopping. This probably indicates that perimortem treatment of humans was greater than that necessary simply for butchering for consumption. Copyright © 2005 John Wiley & Sons, Ltd.     

SHOPPING AND LEISURE: IMPLICATIONS OF WEST EDMONTON MALL FOR LEISURE AND FOR LEISURE RESEARCH

In the context of three alternative approaches to the meaning of leisure (activity, time, and experience), this article uses West Edmonton Mall (with its vast array of shops and unique complex of recreational facilities) as a starting point to explore four relationships between shopping and leisure. These are: independence (shopping as purchasing); shopping for leisure (the purchase of goods for use in subsequent leisure time); shopping and leisure (when shops and leisure facilities are juxtaposed in a single facility like West Edmonton Mall); and shopping as leisure (when shopping begins to take on the attributes of leisure as an experience). It is concluded that the last category offers the most interesting questions for future research.     

The impact of broadband and other infrastructure on the location of new business establishments

This paper analyzes the impact of broadband infrastructure, along with a range of other local characteristics such as motorways and other infrastructure, availability of human capital, and access to third‐level educational facilities, on the location of new business establishments. The sample period spans the introduction and recent history of broadband in Ireland. The results indicate that the availability of broadband infrastructure is a significant determinant, but its effects may be mediated by the presence of sufficiently high human capital in an area.