Accounting for local government boundary changes in South Australia : valuing assets and liabilities or valuing revenue streams

This paper examines the methodologies adopted in the transfer of assets, liabilities, revenues and expenses resulting from boundary changes associated with municipal amalgamations in South Australia during the late 1990s. It investigates the methods employed for apportioning these financial elements, valuations used and financial settlements required. Significant transfers occurred in only three cases. In two cases, councils used simple, pragmatic methods to apportion assets and liabilities, similar to those used previously in Victoria. In the third case a transfer price was calculated based on the net present value of revenues. This method is quite different from previous methods examined and is appropriate where one council will make significant future gains at another council's loss because of net revenue transfers.

Variability of soil chemistry following irrigation with recycled municipal effluent: a Great Western vineyard case study

In areas of Australia where viticultural operations have been limited by lack of an acceptable irrigation water source, considerable expansion has occurred through the use of recycled wastewater. Despite this rapid expansion, little is known of the potential impacts of the water’s chemical constituents on soil properties, or the long-term sustainability of the vineyards using the water. In order to establish the impacts of drip irrigated recycled wastewater on a vineyard in Great Western, Australia, a study comparing the soils from the vineyard inter-row and row area was undertaken. Chemical and physical properties of the soil with varying distances from the drip emitter were also investigated. During the irrigation season, significant differences between the inter-row and row area were found for several chemical parameters including pH(1:5soil/water) (P<0.001), electrical conductivity (EC1:5) (P<0.001), water-soluble sodium (WS Na+) (P<0.001), and water-soluble chloride (WS Cl-) (P<0.001). This paper will discuss differences observed between soil properties of the inter-row and vine row area, as well as the spatial distribution of solutes under the drip emitter.

Government revenue, private welfare, and tax reform in a small open economy

This paper examines the welfare and revenue effects of consumption and income taxes in a general equilibrium model with variable supply of labour and public goods. We derive the optimal consumption and income tax rates for such an economy. It is established that it is better to lower the income tax rate and increase the rate of consumption tax when this economy is in a downturn.

Androgenic activity of effluent from forty-five municipal waste water treatment plants in Victoria, Australia

It is well known that waste water treatment plant (WWTP) effluents are estrogenic. There has been much less consideration of the androgenic activity of WWTP effluents. To partly address the shortage of information on androgens in Australian WWTP effluents, in August 2006, and again in 2007, we collected discharges from up to 45 Victorian WWTPs (~25% of all WWTPs in Victoria), grouped by treatment process, i.e. activated sludge, extended aeration, and lagoon based treatment, and measured the total estrogenic, androgenic, retinoic acid, and aromatic hydrocarbon hydrogenase activity of the effluents using a hybrid yeast bioassay. This paper will concentrate on the androgenic activity and male hormone concentrations.

Government revenue and government expenditure nexus : evidence from developing countries

The relationship between government revenue and government expenditure has attracted a lot of interest given its policy relevance, particularly with respect to budget deficits. The goal of this paper is to investigate evidence for causality between government revenue and government expenditure within a multivariate framework by modelling them together with gross domestic product for 12 developing countries. Our application of the Toda and Yamamoto (1995) test for Granger causality reveals support for the tax-and-spend hypothesis for Mauritius, El Salvador, Haiti, Chile and Venezuela. For Haiti, there is evidence for the spend-and-tax hypothesis, while for Peru, South Africa, Guatemala, Uruguay and Ecuador there is evidence of neutrality.

An empirical investigation of the relationship between government revenue and expenditure : the case of the Fiji Islands

Purpose – Understanding the relationship between government revenue and government expenditure is important from a policy point of view, especially for a country like Fiji, which is suffering from persistent budget deficits. The aim of this paper is to investigate the relationship between government revenue and expenditure for Fiji.

Design/methodology/approach – The Johansen test for cointegration and Granger causality test are used to conduct the empirical analysis.

Findings – The key findings are that: government revenue and government expenditure in both the aggregate and disaggregate sense are cointegrated; in the short-run government expenditure Granger causes government revenue in an aggregate sense, departmental expenditure Granger causes aggregate revenue, and there is bidirectional causality running between government expenditure and customs duties; and in the long-run there is evidence of fiscal synchronization, implying that expenditure decisions are not made in isolation from revenue decisions.

Research limitations/implications – This fiscal synchronization has not been able curb the current account deficit in Fiji. Moreover, the confirmation of the spend-tax attitude of the government does not bode well for the level of investments and skilled human capital in Fiji as this may perpetuate tax increases in the future. Given that the Fiji Government is currently trying to rein in the escalating level of fiscal deficit, it is an opportune time for them to engage in extensive expenditure reforms.

Originality/value – The findings of this paper should allow policy makers to make informed decisions. Furthermore, the paper is different from others because apart from examining the revenue and expenditure in an aggregate sense, it also considers the different components of revenue and expenditure.

Democracy in the making : municipal reforms, civil society, and the Brazilian Workers' Party

Ch. 1. Introduction -- Ch. 2. Change and Continuity: Brazilian Municipal Reforms in Context -- Ch. 3. Itabuna -- Ch. 4. Sao Paulo -- Ch. 5. Porto Alegre -- Ch. 6. 'Genuine' Democracy: Civil Society, the Workers' Party and Beyond.