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The purpose of Volume 10 is to collect together original research papers on fiscal policy (taxes and transfers) and inequality. The first two chapters of Volume 10 address methodological issues in tax progressivity measurement. John Creedy examines the questions of to what extent can redistribution be achieved using a structure of consumption taxes with different rates and exemptions. The paper shows that progressivity is maximized when only one commodity group is taxed, the commodity group with the largest total expenditure elasticity. Generalizing this result, Creedy shows that the tax rate should fall as the total elasticity falls. Creedy illustrates his approach using data on Australia’s indirect tax system. In Chapter 2 Lea Achdut, Yasser Awad, and Jacques Silber propose an alternative way to define tax progressivity as a function of marginal, not average tax rates. Changes in tax progressivity indices are usually defined in terms of changes in average tax rates, while changes in tax policy are usually stated in terms of changes in marginal tax rates. Thus, this paper fills a gap between theory and applied work. They apply their approach to study the progressivity of Israel’s National Insurance tax system.

This case involves the issues within an organization of growth, expansion, change, and a possible shift of focus from hobby to profit. The case also deals with important factors, which could potentially impact any company's operation. The owners are seeking to address two key issues. The first is a valuation issue prompted by one of the shareholders wishing to sell her interest in the railcar LLC. The second issue is one of expansion. A potential investment ($60,000-$135,000) would permit the company to lease the railcar to other operators who could run the railcar on Amtrak certified tracks nationwide but would remove the shareholders from the day to day operations of the train. The critical decision is whether the owners should invest more money in the business or maintain their current business model and operational structure.

This conceptual paper is offered in place of a systematic analysis of militarization in organizations and the wider world. It proceeds on the understanding that militarization implies deep historical tendencies that are not easy to simply avoid, especially where one wishes to observe or to analyse phenomena systematically.

This paper seeks out alternative means of engagement with references to the psychoanalytic theory of Sigmund Freud, the critical theory of Theodor Adorno and the poetry of W.H. Auden. The departure, however, is taken in response to a brief and questionable statement by Cardinal Ratzinger (now Pope Benedict XVI) about world history and the position of reason since the end of the Second World War.

Historical analysis, it is argued, is essential for any understanding of processes of militarization but not adequate on its own.

Militarization means, at least in the first instance, the adoption of military modes of organization and engagement in supposedly non‐military environments. But at a deeper level, which is nonetheless manifest in both a developing technology and an increasingly technological attitude, it implies the repetition of basic attitudes to others and to life. Furthermore the very meaning of militarization is likely to undergo metamorphoses as a result of these trends.

History in the Western world is replete with uproars over the intervention of ministers of religion in the affairs of the state. It is said by many that the Church should concern itself with the souls of men. Political matters are beyond its purview and outside its competence. For its part, the Church claims the right for the sake of its flock to intervene in political matters involving ethical principles. It is this sort of spiritual development which the Church is here trying both to preserve and advance that Solzhenitsyn had in mind when he spoke of man's task here on earth.

Catholic theologians and ethicists date the modern entrance of the Church into the area of social justice and social economics by the publication of Pope Leo XIII's landmark encyclical, Rerum Novarum, 15 May, 1891. He began the letter with these words:

It says something of the current state of public discourse that the inclusion of a paper on the social teachings of an organized religion as part of a Conference on Ethico‐Economics must be explained. Theology and Religion, once at the center of any discourse on public policy, has become marginalized in such discussions. There are those who associate the decline of theology with the era of the Cold War. That conclusion is at least debatable. “Economic Man”, in the context of the post‐war period, was very much a social being for whom government and public institutions, a pro‐Keynesian economics, were essential allies. Adam Smith, accepted as the founder of classical Economics, wrote his seminal work, The Wealth of Nations, when he was Professor of Moral Philosophy. Smith's concept of markets was framed as a social and ethical instrument. The Reagan and Thatcher regimes did succeed in undermining economic policy as a social instrument to the extent that most industrial nations and the important international organizations now give pre‐eminence to the balanced budget as the vehicle for corporate interests. The elimination of deficits and the efficacy of financial markets are seen in some quarters not only as ends in themselves but also as means to facilitate each other. The critics of these policies are presently weak and unpopular but they are not silent. This disparate group between them embrace a range of social, cultural, and ethical values. They seek to establish that some ends and some means must be rejected as being ethically unacceptable. It is this context that this paper seeks to position the social teachings of the Roman Catholic Church.

Research on Economic Inequality Volume 12 is the outgrowth of University of Alabama Poverty and Inequality Conference, May 22–25, 2003. The motivation for the conference was to honor John P. Formby upon his retirement. The conference, funded by the University, was designed to bring together three groups of people; first, some of the most recognized scholars in the field, second, current and former colleagues of John Formby’s working in this field, and third, Dr. Formby’s former Ph.D. and post-doctoral students. Seventeen papers were presented, 11 of which are authored or co-authored by Dr. Formby’s former students. Peter Lambert and Yoram Amiel also participated in the conference. Dan Slottje, John Creedy, Shlomo Yitzhaki and Quentin Wodon did not attend but contributed papers.

Faith‐based activism in living wage campaigns is on the rise. Summarizes recent campaigns to enact living wage ordinances in US municipalities, underscoring the role of community‐church partnerships such as Clergy and Laity United for Economic Justice, National Interfaith Committee for Worker Justice, and other local organizations in the struggle for wage justice. Explores the theological bases of this activism by tracing the evolution of the concept of a just, living wage in Christian social economic thought. To illustrate the historical and philosophical roots of living wage discourse, provides textual analysis of major Roman Catholic and Episcopal Church documents and briefly considers writings by US social economists in the first half of the twentieth century.

Although Herefordshire does not have long traditions of rural library provision two experiments took place in the 1890s. (1) In 1894, the newly founded Colwall Parish Council started providing a wide range of services, including a rate supported library from 1899. The problems of library administration within the framework of parochial government are examined. (2) From 1899 John Percival, bishop of Hereford, provided an itinerating library service based on ecclesiastical parishes. Although reorganised and extended in 1906 it proved expensive to operate and met with hostility from community leaders. It pioneered features found in the later county library service.