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.     

JUDICIAL SELECTION: THE SOCIAL SCIENTISTS' VIEW*

This paper is an assessment of the contributions which social scientists have made to the debate on the most appropriate mode for selecting state judges. Specific analyses of the assumptions behind differing normative positions qoverning judicial selection (e.g., accountability versus independence) are discussed. Considerable empirical research has been completed on elective and Missouri Plan systemic. It is suggested however, that more definitive conclusions might be possible through cross-system analysis. The methodological barriers to effective comparisons among the systems are high, but that area of inquiry appears to offer the potential for social scientists to make a significant policy contribution.     

Earning their keep: child workers at the Birmingham Asylum for the Infant Poor, 1797–1852

This article examines the attitudes of the Guardians of the Poor in Birmingham towards childhood and child labour from the end of the eighteenth century to the mid-nineteenth century. Utilising minutes of meetings for the Birmingham Asylum for the Infant Poor, it finds that children were removed from the workhouse to separate accommodation with workshops sited on the premises so that children as young as five years old could become economic contributors to their own welfare. It argues that over the course of five decades, pauper children made significant contributions to Birmingham finances.     

Confiscated commerce: American importers of German synthetic organic chemicals, 1914–1929

Prior to World War I, the United States possessed virtually no synthetic organic chemicals industry, relying instead on importations of dyes and pharmaceuticals from Germany. For decades, the German companies had representatives in the United States that employed personnel who were skilled in the technical and sales aspects of synthetic organic chemicals. The war brought a steep decline in the importing business and also an outburst of anti‐German hysteria that directly affected the importers, many of whom were of German descent. As a result, many of the skilled employees found employment in the nascent domestic industry, providing an unusual case study in technology transfer.     

Domesticated Landscapes: The Subsistence Ecology of Plant and Animal Domestication

Harvesting different species as foods or raw materials calls for differing skills depending on the species being harvested and the circumstances under which they are being taken. In some situations and for some species, the tactics used are mainly behavioral—that is, people adjust, or adapt, their own actions to fit the behavior and circumstances of the species they are taking. Under other circumstances and for other species, the skills and tactics used may call for greater environmental preparation or manipulation. Therefore, instead of trying to distinguish people today and in the past as either foragers or farmers, it makes sense to define human subsistence behavior as an interactive matrix of species and harvesting tactics, that is, as a provisions spreadsheet.     

Integration of use-wear with protein residue analysis – a study of tool use and function in the south Scandinavian Early Neolithic

This study presents research on how an integration of use-wear analysis with protein residue analysis can produce new results on prehistoric tool use and function. Thirty flint artefacts from an Early Neolithic TRB site in south Sweden were analysed for both use-wear and protein residues. The results show a positive correlation between the two methods. The Early Neolithic tools analysed were primarily used to process fish.