This new Third Edition of Mental Health Services: A Public Health Perspective is
being completed in the midst of public debate over President Obama’s health
care reform proposals. Debate over health care is hardly new. The First Edition of
this text was published in 1996, shortly after the rejection of President Clinton’s
health care reform proposal. The Second Edition of this text was published in 2004,
shortly after President Bush’s New Freedom Commission on Mental Health had
issued its fi nal report decrying the state of public mental health in the United
Learning outcome of chapter 10: List alternative sources of government revenue; define a tax and describe the structure of tax rates; distinguish between general and selective taxes, specific and ad valorem taxes, as well as direct and indirect taxes; list the properties of a good tax; explain what is meant by an equitable tax;...
In this chapter: Distinguish between different indirect taxes and indicate their relative, importance as sources of revenue, discuss the merits of indirect taxation, describe the consumption type VAT, explain the economic effects of VAT, describe the personal consumption tax base, discuss the rationale for a personal consumption tax,...
This chapter explain why sub-national governments exist at all and compare the merits of fiscal decentralisation and centralisation; describe the Tiebout model; describe the assignment of expenditure functions and revenue sources (tax powers) to the national, provincial, and local spheres of government in South Africa; distinguish between tax competition and tax harmonisation.
After reading this chapter, you should be able to: Identify the main categories of government spending and the main sources of government revenue; summarize the different philosophies regarding the distribution of a nation's tax burden; explain the principles relating to tax shifting, tax incidence, and the efficiency losses caused by taxes; demonstrate how the distribution of income between rich and poor is affected by government taxes, transfers, and spending.
Exploiting a unique data set containing information about the estimated bribe payments of Ugandan firms, the authors study the relationship between bribe payments, taxes, and firm growth in Uganda for the period 1995-97. Using industry-location averages to circumvent the potential problem of endogeneity, and to deal with issues of measurement error, they find that both the rate of taxation, and the rate of bribery are negatively correlated with firm growth.
It is in compliance with the earnest requests of colleagues and friends that I
have embarked on the task of editing a handbook of governmental accounting.
Practitioners in the private sector, public administrators, and students in colleges
and universities will find this handbook a useful reference. We hope our readers
from a diverse range of fields will use it to gain understanding and familiarity with
government accounting concepts.
The debate on the effect of corruption on economic growth has been a hotly contested issue for several decades. Often, the effect of corruption is thought of as being something like a tax, differing primarily in that the payment does not end up as public revenues.1 To the extent that this deprives the government of revenue required to provide productive
public goods, corruption may be more detrimental to growth than taxation.
Third, information is better if it is more highly disaggregated (more detailed). For
example, data on wastes produced by individual processes or product lines is better than data on
wastes created by an entire factory. For instance, accounting that assigns a wide variety of costs
to overhead is problematic because of a lack of disaggregation. Disaggregation is necessary to
incremental financial analysis -- i.e., the evaluation of investment or production opportunities
based on their incremental costs and incremental contributions to revenue.
Broadly defined, an audit is a systematic review of operations and practices
to ensure that relevant requirements are met.Traditionally, the term audit is
associated with principles of accounting. Because of this,many people perceive
a safety audit as an Internal Revenue Service (IRS) procedure or a financial
accounting procedure. Indeed, the safety audit may apply similar methodolo-
gies used in financial audits to mitigate safety risks within any facility or opera-
tion. A sound business enterprise must check its safety practices as carefully as
its accounting records.
Abstract Exploiting a unique data set containing information on the estimated bribe payments of Ugandan firms, we study the relationship between bribery payments, taxes and firm growth over the period 1995-97. Using industry-location averages to circumvent the potential problem of endogeneity, and to deal with issues of measurement error, we find that both the rate of taxation and bribery are negatively correlated with firm growth.
SAIs of the “courts of audit” type have, as one of the results of their audit mission, juridical
functions, primarily with respect to financial irregularities, as well as the audit responsibilities
found in other SAIs. These are collegiate bodies, typically incorporating judges and at times
following court procedures. They are headed by a “President” or “First president” and may have
an independent Prosecutor General who can participate to the quality control process.
for software losses due to counterfeiting in the European Union was estimated to be
approximately $11 billion in 2006 compared with losses of $7.2 billion in the USA
(Business Software Alliance, 2007). A similar story is apparent for the film industry
with the Motion Picture Association of America reporting, through a survey of 22
countries, losses to its member studios of $6.1 billion in 2005, with $2.3 billion of that
being made up of internet piracy.
The available evidence suggests that they are not. Every five years, the Census Bureau
conducts its nationwide Survey of Business Owners. The SBO samples privately held,
nonfarm businesses of all ages, from recently founded to many years in existence. Using
SBO data, the American Express OPEN report for 2011 found that just 1.8 percent of
women-owned firms had revenues more than $1 million. The figure for men-owned firms
was 6.3 percent
In public perception, the $1 million threshold has become a sort of magic number.
Having discussed robustness, Section IV turns to three extensions of our baseline results.
First, we check whether the baseline results differ depending on whether the fiscal
consolidation reflects changes in government spending or changes in revenue. The results
suggest that fiscal multipliers were, on average, underestimated for both sides of the fiscal
balance, with a slightly larger degree of underestimation associated with changes in
Second, we examine forecast errors for the unemployment rate and for the components of
The socialist fiscal system was implicit in the vertical structure of planning and
prices. In the Soviet Union, virtually all investment activity was channeled through the
budget. The primary nominal sources of tax revenue were enterprise profits and resource
rents, turnover taxes charged on the difference between retail prices of consumer goods
and their nominal enterprise cost, and profits of a foreign trade monopoly.
Conducted by PricewaterhouseCoopers LLP (“PwC”) on an ongoing basis, with results
released quarterly, the “IAB Internet Advertising Revenue Report” was initiated by the
Interactive Advertising Bureau (IAB) in 1996. This report utilizes data and information
reported directly to PwC, publicly available online corporate data and information
provided by online ad selling companies.
Although the market for small public company audits has become much
less concentrated since 2002, the continuing concentration in the market
for larger public companies limits these companies’ auditor choices but
does not appear to have significantly affected audit fees. According to our
analysis, the largest accounting firms audit 98 percent of the more than
1,500 largest public companies—those with annual revenues of more than
The benchmarking exercise included review of compensation and benefits for the State of New
York and the State of New Jersey and significant public authorities in the New York City
metropolitan region. In addition, with respect to compensation benchmarking of the Port
Authority’s four largest line departments, five to seven public sector agencies and five to ten
private sector companies were initially identified and reviewed for as potential peer