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ABSTRACTThe effects of political and macroeconomic influences in determining the principal taxes in the United Kingdom since 1948 are examined here. Basic models of tax determination – policy initiative, macroeconomic determination and consumer preference – are tested. Causal path analysis is used to answer the question: Which is more important in determining tax revenues: the policy initiatives of governments, or circumstances in the economy which in the short term may be outside governmental control? The results demonstrate that for most taxes policy initiatives to alter tax rates and bases are much less important to revenue yield than underlying trends in the economy. The continuing strength of these macroeconomic secular trends circumscribes attempts by British policymakers to depart radically from the existing pattern of taxation.

Political & macroeconomic determinants of the principle taxes in the UK from 1948 to 1981 are examined, beginning with the completion of the tax system of the post-WWII Labour government. The applicability of three basic models of tax determination -- policy initiative, macroeconomic determination, & consumer preference -- is tested. Causal path analyses of ten different taxes are presented to demonstrate the importance of government policy initiatives & economic circumstances in determining tax revenues. Results indicate that, for most tax policy initiatives, alteration of tax rates & bases is much less important to revenue yield than underlying economic trends; the continuing strength of these macroeconomic secular trends circumscribes policymakers' attempts to depart radically from existing patterns of taxation. 4 Tables, 2 Figures, 31 References. Modified HA

Effects of political and macroeconomic influences in determining the principal taxes in the United Kingdom since 1948.

Most studies of local outputs in Britain focus on urban authorities, use simplistic measures of the political system and pay little attention to the importance of the administrative system. In this paper an attempt is made to remedy these deficiencies by constructing a comprehensive causal model of output determination in county authorities. The model reveals that in the counties, unlike the boroughs, the impact of political parties is less crucial to the determination of expenditure than modes of policy making and administrative system factors. After comparing these results with parallel county borough findings, they are lodged within existing case studies in order to account for the differences between output determination in rural and urban authorities. The low impact of parties and the predominant influence of administrative system factors in the counties are seen to result from the vestiges of rural culture, with its emphasis on ascribed status and consensus politics, the size of the counties and their councils, which hampered attempts by local parties to act as policy making bodies and necessitated that decisions be made by committees, and the heritage of an ethos of efficient administration.

Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Figures and Tables -- Acknowledgements -- 1 Why Inertia? Taxation as a Political Problem -- Maximizing Tax Revenue While Minimizing Political Costs -- Unintended and Intended Change -- Taxation as It Actually Is -- 2 The Great Identity: Revenue Equals Expenditure -- How Much Tax? -- How Much Tax Effort? -- The Spending Side of the Budget -- 3 Exercising the Taxing Power: A Public-Policy Model -- Law as the Foundation of Taxation -- No Taxation Without Administration -- As the Economy Goes -- Taxation as a System -- 4 Taxation in Practice -- Many Taxes -- Many Laws -- Many Administrators -- Many Economic Activities -- Many Taxpayers -- 5 The Force of Inertia -- Comprehensive vs. Incremental Decisions -- Driving Force of Inertia -- Decisions at the Margins -- 6 Increasing Taxes, Stable Taxes or Decreasing Taxes? -- Continuity and Discontinuity -- Patterns of Change -- Causal Models of Change -- 7 Fringe Tuning: The Chancellor's Decisions -- The View from 11 Downing Street -- Immediate Impact on Tax Revenue -- Immediate Impact on Political Popularity -- Cumulative Impact -- 8 The Decisions of Citizens -- Public Opinion About Taxation -- Compliance Without Decision -- Limits of Evasion -- Opportunities for Tax Avoidance -- 9 What Scope for Future Change? -- Inertia of the Historic Past -- Constraints upon 'Reform' -- In Pursuit of More Revenue -- A Cost-Benefit Analysis for Citizens -- Appendix: List of Sources -- References -- Index

An assessment of the level of compliance of the UNESCO Recommendation in Europe, Australia, USA and other jurisdictions indicates that the document has been honoured more in its breach than in its observance. Having returned to an ethos of a democratic culture and a refinement of the role of the university in the globalization era, it is time for Africa also to be assessed on the level of compliance with the UNESCO Recommendation. This assessment is done based on four indicators identified in the UNESCO Recommendation: institutional autonomy, institutional governance, individual rights and freedoms, and tenure. The conclusion reached is that academic freedom has indeed found its way back into African universities after its complete roll-back during the post-independence era. However, the university reforms undertaken in the globalization era in many African universities have undermined greater respect for academic freedom and made hollow the gains made in the respect of freedom in this era.

This Article reports and comments on the results of an assessment of the legal protection of the right to academic freedom (an examination of its factual protection to be undertaken at a future point) in EU member states, having examined these countries' constitutions, laws on higher education, and other relevant legislation. The assessment relied on a standard scorecard, developed by utilizing indicators of protection of academic freedom, notably as reflected in UNESCO's Recommendation concerning the Status of Higher-Education Teaching Personnel, a document of 1997 that is not legally, but "politically" binding, and which concretizes international human rights requirements in respect of academic freedom--a right under international human rights law. The results for the various countries have been quantified, and the countries have been ranked in accordance with "their performance." Overall, the state of the legal protection of the right to academic freedom in Europe appears to be one of "ill-health." Increasingly, European countries are merely paying lip service to this important right. While the concept of institutional autonomy is being misconstrued, self-governance in higher education institutions and employment security are being subjected to rigorous processes of erosion.

This Article reports and comments on the results of an assessment of the legal protection of the right to academic freedom (an examination of its factual protection to be undertaken at a future point) in EU member states, having examined these countries' constitutions, laws on higher education, and other relevant legislation. The assessment relied on a standard scorecard, developed by utilizing indicators of protection of academic freedom, notably as reflected in UNESCO's Recommendation concerning the Status of Higher- Education Teaching Personnel, a document of 1997 that is not legally, but "politically" binding, and which concretizes international human rights requirements in respect of academic freedom—a right under international human rights law. The results for the various countries have been quantified, and the countries have been ranked in accordance with "their performance." Overall, the state of the legal protection of the right to academic freedom in Europe appears to be one of "ill- health." Increasingly, European countries are merely paying lip service to this important right. While the concept of institutional autonomy is being misconstrued, self-governance in higher education institutions and employment security are being subjected to rigorous processes of erosion.