Suchergebnisse

Orthodox expenditure and fiscal incidence studies seem to be ob jective analyses of the budgetary impact of the public sector; they are, in fact, based on an important assumption about the State, which, when changed, also significantly changes the results of these studies. This article summarizes a com parison of an orthodox model and a radical model and finds support for the con tention that orthodox incidence studies mystify the purpose and impact of gov ernment budgets.

The EC has a budget which derives revenue and distributes benefits in a manner entirely unrelated to levels of national wealth. The Community also lacks any accurate means of assessing the national incidence of such costs and benefits. (CP)

AbstractSince 1999, Tanzania has been actively pursuing reforms of the way in which the central government finances local government activities. This article looks at the potential problems with the mechanism that the central government currently uses to distribute budget resources among the 114 local government authorities and sets out to reveal the incidence of central government allocations to local authorities in Tanzania. Two strands of economics literature—the public choice literature and the political economy literature—consider the distribution of central government resources across local governments. Using regression analysis, this study specifies an incidence model that reveals the determinants of variations in local government allocations in Tanzania. The empirical analysis only finds weak evidence supporting the presumed pro‐poor allocation of some local government resources by the central government in Tanzania. Instead, the study finds more convincing support for substantial pro‐wealthy and pro‐urban tendencies in the way in which central government officials divide public resources across local government units. Copyright © 2003 John Wiley & Sons, Ltd.

The Australian Bureau of Statistics provides a breakdown by industry of the revenue collected from each of the major indirect taxes in Australia. This information does not show who bears the ultimate burden of indirect tax as each industry may pass on its initial burden to others. Thus, the burden of the tax may be passed on round by round to indirect business purchases and final demand until the total burden of the tax is passed onto the final consumer. Using a method to derive final indirect tax incidence developed from earlier studies, the final incidence of a selection of indirect taxes in Australia is presented. The major innovation is to include the use of margin industries in the initial flows of the input‐output matrix ensuring that taxes on inputs to margin services are fully passed forward onto the good or service that the consumer purchases. It is found that many goods and services that are initially exempt from the main indirect taxes, such as the wholesale sales tax, have significant effective tax rates once taxes on inputs to industry are taken into account.

AbstractThis article investigates the effectiveness of anticorruption practices against bribery incidence, highlighting top‐down and bottom‐up approaches. A random survey of local residents is used in conjunction with institutional anticorruption indicators. Findings suggest that the top‐down approach works, but with substantial variation across practices. More intense top‐down anticorruption deters bribery incidence within citizens' dense networks, and more judicial convictions directly suppress citizens' bribery experience and willingness. The bottom‐up and combined approaches yield both deterrence and signaling effects, contingent on institutional parameters. More public whistle‐blowing deters citizens' bribery experience and willingness, yet, when coupled with more intense top‐down anticorruption, it signals severe government corruption and predicts more bribery incidence. On the contrary, more grievance filings predict more bribery incidence via signaling effects, but, when bundled with more intense top‐down anticorruption, they deter citizens' subsequent bribery experience and willingness. The article concludes with a discussion of the research findings and theoretical and practical implications.

Poverty has been known as one of the main problems in the Philippines for many decades. This study attempted to classify, cluster, and evaluate the common incidence of poverty among the municipalities of Zamboanga del Norte based on social indicators. It used a hierarchical approach to decompose complex problems by reducing them to a smaller set of interrelated problems. Data mining, including secondary data released by the Philippine Statistics Authority, the Department of Health National Nutrition Council, the Provincial Police Office, and the Department of Education, has been conducted to review broad databases and generate new knowledge. The study found that the top poorest municipalities were located in the third district of the province with less access to drinking water, less access to sanitary toilets, high malnutrition, low literacy rates, less access to safe housing, and a lack of land ownership. Similarly, it was observed that the poverty incidence was closely related to the proportion of households without sanitary toilets. Poor health and sanitation of provincial residents could lead to a higher risk of exposure to many diseases. Given the high incidence of poverty in the province top poorest municipalities, it should be noted that provincial and local governments should make concerted efforts to openly improve the "Water, Sanitation and Hygiene (WASH) Program" "Basa Pilipinas Program" "Provision of Potable Water Program" and the "Garantisadong Pambata Program" programs to address the increasing public concern about poverty. Also, the health and sanitation policy of the national and local governments must be improved and thoroughly monitored to resolve the chronic poverty problem at the municipal and national level in general.

We analysed monthly records of the presence or absence of myxomatosis in the 59 Pasture Protection
Board Districts of New South Wales for 1959-64 and 1980-86. These periods respectively precede and
follow the introduction of the European rabbit flea, Spilopsyllus cuniculi (Dale), into New South Wales.
Throughout New South Wales during the two periods, myxomatosis was reported more frequently in
summer than in winter. The seasonal trend was more pronounced on the western and central plains than
on the slopes, tablelands or coastal regions. The incidence of myxomatosis was positively related to
rainfall on the western and central plains and slopes, but not on the tablelands and coast. After the
introduction of the rabbit flea, the reported incidence of myxomatosis increased more on the tablelands
than in the other regions.

There is little previous research on the effects of local rates on manufacturing industry in the United Kingdom. An outline of a post-Keynesian approach to tax incidence is presented. From data for UK manufacturing industry, 1973–1982, it is seen that business rates have not been met through the wages share of net output. The relationship between business rates and markups suggests that up to 95% of rates increases may have been paid out of profits. A more rigorous general equilibrium model is required to confirm this result.

In the brief for the Province of Nova Scotia, presented to the provincial Royal Commission inquiring into Nova Scotia's disabilities under the Canadian federal system, Professor Rogers includes an estimate of the regional incidence of the customs duties. This is the first study of its kind to be made in Canada. It may be expected to give rise to a good deal of controversy on account of the complexity of the problem and because other provinces are already beginning to make parallel estimates which do not altogether agree with those made for Nova Scotia. Professor Rogers's discussion of the burden of the tariff was condensed into a single chapter, owing to the large amount of general historical and argumentative material which it was necessary to include. It is therefore desirable to quote from the unpublished minutes of evidence in order to do full justice to the reservations which Professor Regers made in putting forward his estimates. In Halifax on August 13, 1934, he said:
It is desirable to emphasize again that this table representing the provincial distribution of tariff subsidies and tariff costs is chiefly valuable as an indication of a condition. It is not an exact statement of the effects of the tariff upon the incomes of the several provinces of the Dominion. It does not indicate the tendency of the tariff to contract the income of the export industries by reason of the increase in costs of such industries. It does illustrate, however, the effect of the tariff upon the internal distribution of the national income…. Personally I would hardly suggest that this is more than an approach to a method of measuring the provincial incidence of the tariff. But I do feel convinced that the results which attend a computation of this kind bring out a condition which really exists, and that the final result in respect to the provincial incidence of the tariff is probably an under-statement rather than an over-statement. I do feel that we have reached a point where we are compelled to try to express the effects of the tariff in more complete terms.

THIS PAPER ANALYZES THE PROPOSED PLANT CLOSING LEGISLATION, TOGETHER WITH OTHER COMPLEMENTARY APPROACHES TO THE ORDERLY REGULATION OF PRIVATE CAPITAL DISINVESTMENT; THE AUTHORS ALSO PROVIDE A REVIEW OF THE RECENT DATA ON THE INCIDENCE AND EMPLOYMENT IMPACT OF SHUTDOWNS DURING THE 1970S, IN PARTICULAR INDUSTRIES, BY REGION AND BY FORM OF OWNERSHIP.

Abstract Background Published incidence rates of human salmonella infections are mostly based on numbers of stool culture-confirmed cases reported to public health surveillance. These cases constitute only a small fraction of all cases occurring in the community. The extent of underascertainment is influenced by health care seeking behaviour and sensitivity of surveillance systems, so that reported incidence rates from different countries are not comparable. We performed serological cross-sectional studies to compare infection risks in eight European countries independent of underascertainment. Methods A total of 6,393 sera from adults in Denmark, Finland, France, Italy, Poland, Romania, Sweden, and The Netherlands were analysed, mostly from existing serum banks collected in the years 2003 to 2008. Immunoglobulin A (IgA), IgM, and IgG against salmonella lipopolysaccharides were measured by in-house mixed ELISA. We converted antibody concentrations to estimates of infection incidence ('sero-incidence') using a Bayesian backcalculation model, based on previously studied antibody decay profiles in persons with culture-confirmed salmonella infections. We compared sero-incidence with incidence of cases reported through routine public health surveillance and with published incidence estimates derived from infection risks in Swedish travellers to those countries. Results Sero-incidence of salmonella infections ranged from 56 (95% credible interval 8–151) infections per 1,000 person-years in Finland to 547 (343–813) in Poland. Depending on country, sero-incidence was approximately 100 to 2,000 times higher than incidence of culture-confirmed cases reported through routine surveillance, with a trend for an inverse correlation. Sero-incidence was significantly correlated with incidence estimated from infection risks in Swedish travellers. Conclusions Sero-incidence estimation is a new method to estimate and compare the incidence of salmonella infections in human populations independent of surveillance artefacts. Our results confirm that comparison of reported incidence between countries can be grossly misleading, even within the European Union. Because sero-incidence includes asymptomatic infections, it is not a direct measure of burden of illness. But, pending further validation of this novel method, it may be .