This paper derives estimates of the revenue costs of lifetime capital gains exemptions. Since the exemptions provided a significant stimulus to realizations of capital gains for both shares and real estate, previously published 'tax expenditure' estimates overstate the revenue cost of these...

Standard economic models assume that many small investors own firms. This is so in most large U.S. firms, but wealthy individuals or families generally hold controlling blocks in smaller U.S. firms and in all firms in most other countries. Given this, the lack of theoretical and empirical work...

A net wealth tax for Canada is an intriguing but complex possibility. When most wealth took the form of immovable property, and tax administration was less sophisticated, net wealth taxes appealed to administrators because of the visibility of the tax base. This advantage has now largely...

Three exploratory studies examined the relevance of a developmental model for approaching supervision of graduate students in evaluation studies. The developmental model described in this article includes three stages and eight developmental tasks within each stage. The studies found a...

This study asked three questions: (a) What ethical principles are available to guide program evaluators? (b) how do the standards developed by the Joint Committee on Standards match up with ethical principles? and (c) what are the implications for refinement of the standards, training...

The Conflict Model of Decisionmaking (Janis and Mann, 1977) served as the theoretical framework for the development of scales and inventories to assess the decision-making risk, decision context, and information needs for different program dimensions being evaluated. The decision-making risk...