Local authorities and tax collection: Experimental evidence from Tanzania

This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an inherent component of the state–society relationship in connection with local government taxation. Second, the extent of coercion depends on the bargaining powers of the stakeholders involved in the tax enforcement process. In particular, coercive tax enforcement is facilitated when the ‘bargaining powers’ with respect to tax collection favour the council administration, and the elected councillors have no direct influence on collection. Third, the presence of donors in a local authority may be crucial by changing the ‘balance of power’ in favour of the council administration, with implications for accountability, responsiveness and democratic development. These results may explain why widespread differences in revenue performance between local authorities are observed.

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Rubber

10.1093/oso/9780199673346.003.0006 ◽

2018 ◽

Author(s):

Christine Cheng

Keyword(s):

Theoretical Framework ◽

Contract Enforcement ◽

Local Power ◽

Barriers To Entry ◽

Power Bases ◽

Local Authorities ◽

Tax Collection ◽

Rubber Plantations ◽

Collection Process

In Chapter 5, both the situations on the Guthrie and Sinoe rubber plantations serve as vivid examples of how extralegal groups emerge, develop, and become entrenched. The theoretical framework guides the analysis of the Guthrie and Sinoe Groups, as well as the failure of two other nascent extralegal groups in the rubber sector. The relatively low barriers to entry (minimal capital and skills) allow extralegal groups to flourish in the rubber sector. Where and how these groups emerged was a function of the demand for contract enforcement and the supply of ex-combatants available to meet this demand, as with the Sinoe Group. On the Guthrie plantation, the group’s emergence came near the end of the war. In both cases, the tax collection process strengthened these extralegal groups organizationally, allowing them to develop their own local power bases, which was then further strengthened by bribing and coercing local authorities.

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How do memory modules differentially contribute to familiarity and recollection?

Behavioral and Brain Sciences ◽

10.1017/s0140525x19001833 ◽

2019 ◽

Vol 42 ◽

Author(s):

Olya Hakobyan ◽

Sen Cheng

Keyword(s):

Recognition Memory ◽

Experimental Evidence ◽

Subjective Experience ◽

Target Article ◽

Memory Modules ◽

Familiarity And Recollection ◽

Memory Contents

Abstract We fully support dissociating the subjective experience from the memory contents in recognition memory, as Bastin et al. posit in the target article. However, having two generic memory modules with qualitatively different functions is not mandatory and is in fact inconsistent with experimental evidence. We propose that quantitative differences in the properties of the memory modules can account for the apparent dissociation of recollection and familiarity along anatomical lines.

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Redox Reactions in Lipid Membranes as a Model for Primordial Energy-Conserving Systems

International Astronomical Union Colloquium ◽

10.1017/s0252921100014950 ◽

1997 ◽

Vol 161 ◽

pp. 437-442

Author(s):

Salvatore Di Bernardo ◽

Romana Fato ◽

Giorgio Lenaz

Keyword(s):

Experimental Evidence ◽

Lipid Membranes ◽

Energy Supply ◽

Redox Reactions ◽

Living Systems ◽

Asymmetric Distribution ◽

Conservation Of Energy ◽

Asymmetrical Distribution ◽

Energy Conserving ◽

Living Organisms

AbstractOne of the peculiar aspects of living systems is the production and conservation of energy. This aspect is provided by specialized organelles, such as the mitochondria and chloroplasts, in developed living organisms. In primordial systems lacking specialized enzymatic complexes the energy supply was probably bound to the generation and maintenance of an asymmetric distribution of charged molecules in compartmentalized systems. On the basis of experimental evidence, we suggest that lipophilic quinones were involved in the generation of this asymmetrical distribution of charges through vectorial redox reactions across lipid membranes.

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A Method for Setting the Clearance Angle

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100095200 ◽

1972 ◽

Vol 30 ◽

pp. 388-389

Author(s):

Michael T. Bucek ◽

Howard J. Arnott

Keyword(s):

Experimental Evidence ◽

Light Source ◽

Black Spot ◽

Critical Factor ◽

Clearance Angle ◽

Crude Approximation ◽

Ultrathin Sections

It is believed by the authors, with supporting experimental evidence, that as little as 0.5°, or less, knife clearance angle may be a critical factor in obtaining optimum quality ultrathin sections. The degree increments located on the knife holder provides the investigator with only a crude approximation of the angle at which the holder is set. With the increments displayed on the holder one cannot set the clearance angle precisely and reproducibly. The ability to routinely set this angle precisely and without difficulty would obviously be of great assistance to the operator. A device has been contrived to aid the investigator in precisely setting the clearance angle. This device is relatively simple and is easily constructed. It consists of a light source and an optically flat, front surfaced mirror with a minute black spot in the center. The mirror is affixed to the knife by placing it permanently on top of the knife holder.

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