Why Theory and Practice are Different: The Gap Between Principles and Reality in Subnational Revenue Systems

Ensuring adequate subnational revenue is a core concern of fiscal decentralization. Public finance principles for selecting and designing subnational revenue sources have been widely used during the prominent wave of decentralization efforts in developing countries over the past three decades. Available empirical literature, however, suggests that subnational revenue generation often fails to meet needs and expectations, even where normative advice has been or seems to have been followed. Are the principles inappropriate, or are they just poorly applied? This paper argues that both factors are often at play. Basic principles are valuable, but they can be challenging to use and do not cover certain critical factors. Even if the principles are relevant and well applied, implementation commonly faces powerful constraints. Yet despite unsatisfying performance, revenue system design remains substantially based on a conceptually narrow normative framework that lacks a sense of pragmatic strategy and is often overwhelmed in practice by contextual factors it fails to or only weakly considers

Extended Deterrence: Some Observations

This essay aims to take a fresh look at so-called extended deterrence. In many ways a venerable problem, extended deterrence is attracting renewed attention as American and Soviet capabilities evolve and as a volatile world political situation challenges the structure, effects and uses of deterrence

Fiscal decentralisation frameworks for Agenda 2030: understanding key issues and crafting strategic reforms

Local and regional governments (LGS) will be important actors in ensuring that the UN’s Sustainable Development Goals (SDGs) are translated into action that is tailored to the most pressing needs of their communities. Despite broad recognition of the subnational dimension of the SDGs, the specific roles that LRGs can and should play and the capacities and resources they require have received insufficient official consideration to date. If LRGs are to maximise their developmental impact, countries require robust intergovernmental frameworks and policies that empower, finance, motivate and support local and regional governments and citizens. The paper examines the requirements and options for subnational government finance and provides suggestions for strategic implementation, concluding by linking fiscal decentralisation reforms to the SDGs

The Erechtheion: deciphering the fragments of the Ionic frieze

The Erechtheion, the temple dedicated to Athena Polias on the Athenian Acropolis, was an extraordinary structure. The temple was situated on three different levels and had at least six cults worshipped in the complex. Little is known about the interior of the building or the purpose each room served, but the Ionic frieze that would have adorned the temple is the avenue in which this thesis will explore. The Ionic frieze is believed to be the sole figural decoration on the Erechtheion other than the Porch of the Karyatids, and there is no evidence of pedimental sculpture or statuary akroteria adorning the roof of the building. However, the only extant remains of the frieze are mere fragments of figures and groups of figures. My thesis will explore the possible interpretations of the frieze by first examining the political climate in which the temple and its frieze were created. The myths associated with the gods and heroes included in the sanctuary of the Erechtheion will be considered in my analysis. Lastly, the Erechtheion’s frieze will be regarded in relationship to other fifth century buildings and sculpture in order to determine the frieze’s content and context

The Political Economy of Local Infrastructure Planning

Developing countries face considerable challenges in the design and operation of local infrastructure planning systems in decentralized or decentralizing countries. Many of these are well documented, but the complex political economy environment in which planning evolves has received insufficient attention. The forces driving decentralization and other public sector reforms shape how planning emerges, functions and performs. Local planning involves a range of differentially empowered and variously motivated actors at multiple levels and in diverse ways. The dynamics among them can support or undermine authentic local planning, with potentially significant implications for results. This paper reviews the evolution of local infrastructure planning with a focus on least developed countries, outlining the key expected and observed relationships among decentralization, planning systems and infrastructure development. The main goal is to create greater awareness of political economy issues that could inform the design and management of more effective and pragmatic local infrastructure planning systems

Beverly Smoke in a Sophomore Recital

This is the program from the sophomore voice recital of Beverly Smoke, accompanied by Steven Cole on the piano. The recital was on March 31, 1995, in the Mabee Fine Arts Center Recital Hall