Thursday, June 30, 2005
Reading Hieroglyphs - The First Steps
Wednesday, June 29, 2005
How The Power To Tax Destroys - Mises Institute
How The Power To Tax Destroys - Mises Institute: "How The Power To Tax Destroys
'For they have sown the wind, and they shall reap the whirlwind.' Hosea 8:7
Where the state is, there is the power to tax; for rulers cannot rule without taxation. As Ludwig von Mises wrote: 'The funds that a government spends for whatever purposes are levied by taxation.' Or as Murray Rothbard put it: '...all state actions rest on the fundamental binary intervention of taxes...'
Where the state is, there also is the growth of the state. Why does a state's scope enlarge? One theory is that interest groups seek to use the state's taxing power for their own benefit. As Richard Ebeling writes: 'As long as many people want government to use its power to tax and regulate to benefit them at the expense of others, it will retain its power and continue to grow.'
This article suggests a complementary theory. When the power to tax is conferred upon rulers, many harmful incentives necessarily are conveyed with it. These encourage the rulers to expand their destructive acts.
Incentives
Purposeful action involves choice among alternatives. Choices embed incentives (rewards) and disincentives (costs), both of which can be monetary or nonmonetary. Consider, for example, the Crown's provision of justice in medieval England. Convicted felons were typically hanged and their goods forfeited to the Crown, although the King might pardon a felon who agreed to serve in the Royal army. This incentive structure motivated the Crown to convict felons, because for each conviction the payment was either the felon's property or use of the felon as a soldier (the incentives). The Crown faced disincentives too, not only out-of-pocket costs but also disloyalty, disaffection,"
Under this incentive structure, the Crown likely displays a marked enthusiasm for arresting and convicting felons (and perhaps non-felons).[4] The incentive structure also induces the Crown to change the laws so as to define more crimes as felonies.[5] If this dynamic sounds similar to the case of police and municipalities in the United States benefiting from the seizure and forfeiture of goods and the resulting expansion of crimes subject to seizure and forfeiture, that is because it is.[6]
Harmful Incentives Of The Power To Tax
Rulers, being human, have wants that they wish to fulfill, items like doing good (as they see it), power, glory, money, ego-satisfaction, pride, respect, adulation, security of office, aiding the poor or the rich, ending capitalism, spreading democracy, etc. However, what rulers want is not what subjects want. Individuals have widely varying ideas about what is desirable, as evidenced by the many ways they live. Obviously, rulers are unable to choose actions that satisfy every subject's individual preferences, even if they know them; but also no ruler knows what the subjects want now or ten minutes from now. Since rulers absorb taxpayer resources and spend them on projects that cannot satisfy their subjects' preferences, it follows that rulers destroy the happiness of those they tax.
When constrained to employ their personal resources, rulers have a disincentive to spend. The power to tax removes that disincentive, that is, provides them an incentive to fulfill their aims. Consequently, they are encouraged to such things as wars to end all wars, wars to further democracy, great leaps forward, wars on poverty and drugs and terror, genocides, disruptive programs, territorial expansions, subsidies and guarantees, lavish parties, entertainments, airplanes and limousines, volumes of regulations that kill off markets, etc.
While some "subjects" gain from these depredations and lobby for them, thereby becoming rulers, most do not. They can only vote, gripe or write letters, highly imperfect means of affecting ruling actions. Votes are on representatives, not projects; and they occur only at infrequent intervals during which the rulers create numerous faits accomplis. No voter can unilaterally withdraw support from the war on drugs or the war on terror or the social security program or any other state program.
Getting their way is but the first of the bad incentives that accompany the rulers' power to tax. The second is to increase the taxes levied, which is undesirable because it supports more misguided actions by the rulers. Tax increases are predictable because the rulers gain from them as long as the cost in lost votes is not excessive. The incentive structure inherent in the power to tax is incredibly malign because the rulers control the amount of the incentive! They can raise taxes at will, subject only to the loss of some votes, which they have many stratagems to forestall.
Third, taxation provides a powerful incentive to raise funds by borrowing. Without taxes to pay interest and principal, a state cannot issue large amounts of debt.[7] With that power, the state can borrow and expand, thereby mortgaging future taxpayers. Future generations must pay the debt out of their savings, which harms them. Furthermore, having issued debt, the state has an incentive to pay it off with cheaper dollars. The power to tax leads the state to replace private money by the state's currency and thence to the many ills attendant upon the inflation of that currency.
Fourth, the power to tax provides the rulers with an incentive to institute programs that distribute wealth and create dependency. Distributionist schemes grew enormously in the U.S. only after the state gained the power to tax incomes. These harmful programs benefit rulers. They create state support among dependents who fear losing their handouts from the state, and that support greatly complicates any effort to reduce the state's power.
Fifth, the power to tax is the power to to sell or exchange tax relief for favors or donations, as well as the power to extort money so as to prevent taxes from being imposed. Corruption of political officials is encouraged. Additionally, these activities create differential taxation and costly economic inefficiencies.
Sixth, rulers have an incentive to camouflage their levies so that the subjects do not even know how much tax they are paying. They diffuse the tax pain widely so that it is more bearable. This is why rulers institute withholding taxes, social security taxes, gasoline taxes, payroll taxes, sales taxes, value added taxes, etc. Additionally, they make the tax code so impossibly complex that even tax collectors do not understand it.
After a while, public attention settles on the complexity of the tax code rather than the taxes. Those who debate tax code simplification often assert that their proposals will lower taxes. They may, and pigs may some day colonize Mars; for the rulers have no incentive to adopt tax simplification unless they expect a gain – in revenue, in power or some other benefit.[8]
Seventh, in order to persuade taxpayers that they spend taxes carefully on good causes, rulers have an incentive to lie about the benefits and costs of their projects and to report them in distorted and confusing ways. If a war occurs, no one will be able to ascertain its cost without doing a master's thesis on the subject. NASA will assert that the benefits of the space shuttle program "can be found just about everywhere!" or that "... it continues to give the American people tremendous value for their tax dollar" while avoiding any mention of the program's estimated $173 billion cost.[9] Truth is a casualty of the power to tax.
Eighth, the power to tax encourages rulers to adopt measures that work badly. Put another way, they have a diminished incentive to do well with tax monies raised because they do not personally bear the full cost of error. They can always raise more money by taxes. Hence, all programs funded by taxes will be less efficiently run than comparable private sector provision of the same services.[10]
Finally, the rulers have a ninth incentive, to maintain indefinitely the power to tax. At least three destructive activities result. One is continually to manufacture propaganda to justify taxes. Rulers are forever raising a hue and cry about imminent dangers and problems. They publicize desperate "needs" that are essential to survival: poverty programs to forestall disunity, riot or crime, drug prohibition to prevent threats to the nation's health, subsidies to prevent failure of the food supply or loss of the family farmers who are the nation's backbone, and central banking to prevent catastrophic banking failures. Basically, rulers appeal to their subjects' fears, insecurities and deep nationalistic, patriotic, religious and other desires in order to justify their actions.
Second, rulers recruit a corps of propagandists, in government and out, who tout the party line, and in return receive money, favors, access, or other emoluments that they value, including power and feelings of importance. The perverse consequence is a corruption of society's information processes.
A third means of keeping the power to tax is to diminish effective criticism of the rulers. Were rebellious anti-tax voices to gain influence, the rulers would be worse off. Hence, they try to halt and suppress such criticism.[11] Sadly, free speech and the power to tax are incompatible, and the rulers will curtail free speech wherever possible and under whatever clever guises they can manufacture.
Summary and Conclusion
Purposeful choice in the realm of voluntary behavior among ordinary people tends to improve life. Purposeful choice among rulers tends to destroy life, because rulers act on their wants, not those of taxpayers.
Lies of the State: $27.50
John Marshall in 1819 wrote that "The power to tax involves the power to destroy". Even if we ignore the moral argument that taxes are theft and ignore the consequentialist arguments that taxes hamper the pursuit of happiness and lower economic efficiency, the power to tax has numerous harmful incentives that indeed encourage destruction in many ways.
The bottom line is this. Place no hope of betterment in changing the party or man in office, for so long as rulers possess the power to tax, they will use that mechanism of state to the detriment of its subjects. The power to tax provides the serpent of state with its victims, us. Taxes feed the monster whose growth spreads venom everywhere. Taxes with or without representation are evil, ever fostering harm and destruction. If we are wise, we will defang the beast by ending its power to tax.
--------------------------------------------------------------------------------
Michael S. Rozeff is Professor of Finance at the University at Buffalo. His e-mail is msroz@buffalo.edu. The helpful comments of Phil O'Connor and Norman Rozeff are appreciated. Comment on the blog.
--------------------------------------------------------------------------------
1. Ludwig von Mises, Human Action, 4th rev. ed. (Irvington-on-Hudson, N.Y.: Foundation for Economic Education, 1996), p. 719.
2. Murray Rothbard, Man, Economy, and State, second edition, Scholar's Edition (Auburn, AL: Ludwig von Mises Institute, 2004), pp. 980-981.
3. Richard Ebeling, The Freeman: Ideas in Liberty, January/February (Irvington-on-Hudson, N.Y.: Foundation for Economic Education, 2005), p. 11.
4. A similar case occurred in the U.S. "An 1867 survey revealed that in Massachusetts district attorneys were elected in each county and paid a fixed salary ... Prosecutors in New Jersey received $10 when the defendant entered a guilty plea, $15 when guilt was determined by jury trial, and nothing if the defendant was acquitted. One called it 'a great stimulus to vigilance,' while another complained that it 'is bad, tempting to undue exertion to convict, and tempting to receive rewards from the defendants to favor them.'" See Samuel Walker, Popular Justice A History of American Criminal Justice,(Oxford University Press, N.Y., 1980), p. 112.
5. "...especially during the eighteenth century, Parliament greatly multiplied the number of property crimes subject to hanging, the total eventually reaching past three hundred..." See Roger Lane, Murder in America: A History (Ohio State University Press, Columbus, 1997), p. 55.
6. "The First Congress of the United States authorized forfeiture of vessels for violations of United States Customs laws. Since then, more than 200 federal forfeiture statutes have been enacted for items ranging from contaminated food and drugs to pelts of endangered species to the instruments and proceeds of drug trafficking," from Annual Report of the Department of Justice Asset Forfeiture Program 1990. Annual forfeitures grew from $313.2 million in 1985 to at least $5,500 million in 2003 or at a rate of 15.9% a year. These numbers exclude $1.7 billion of Iraqi assets seized under The Patriot Act, which authorizes the President to seize sovereign assets.
7. Debt can be issued if the state has assets that can be sold or prospects for plunder, but the taxing power, especially on incomes, provides a larger and safer revenue stream to service debt. Between 1913 (when the Sixteenth Amendment authorized income tax) and 2003, U.S. debt rose from $2.92 billion to $6,783 billion, the growth rate being 7.8% a year. National debt grew at a 3% rate between 1791 and 1913.
8. Supply-side measures are often touted as raising the state's tax revenues. Supply-side measures increase the state's debt when state spending is left unchanged, so that they simply produce taxes deferred into the future.
9. See http://techtran.msfc.nasa.gov/at_home.html and http://www.house.gov/science/oswald_3-13.html for NASA-speak. Roger Pielke, Jr., Director of the Center for Science and Technology Policy Research at the University of Colorado writes that, "The shuttle program has been through its life plagued by promises of costs and performance that have been overly optimistic. We should know better by now." See http://www.space.com/news/shuttle_cost_050211.html
10. For example, "...it became clear that most VAs had death rates significantly higher than private hospitals, even when risk-adjusted for differences in patients." See http://www.findarticles.com/p/articles/mi_qa3720/is_200301/ai_n9227675
11. Suppression in many states means physical brutality, intimidation, blackmail, etc
'For they have sown the wind, and they shall reap the whirlwind.' Hosea 8:7
Where the state is, there is the power to tax; for rulers cannot rule without taxation. As Ludwig von Mises wrote: 'The funds that a government spends for whatever purposes are levied by taxation.' Or as Murray Rothbard put it: '...all state actions rest on the fundamental binary intervention of taxes...'
Where the state is, there also is the growth of the state. Why does a state's scope enlarge? One theory is that interest groups seek to use the state's taxing power for their own benefit. As Richard Ebeling writes: 'As long as many people want government to use its power to tax and regulate to benefit them at the expense of others, it will retain its power and continue to grow.'
This article suggests a complementary theory. When the power to tax is conferred upon rulers, many harmful incentives necessarily are conveyed with it. These encourage the rulers to expand their destructive acts.
Incentives
Purposeful action involves choice among alternatives. Choices embed incentives (rewards) and disincentives (costs), both of which can be monetary or nonmonetary. Consider, for example, the Crown's provision of justice in medieval England. Convicted felons were typically hanged and their goods forfeited to the Crown, although the King might pardon a felon who agreed to serve in the Royal army. This incentive structure motivated the Crown to convict felons, because for each conviction the payment was either the felon's property or use of the felon as a soldier (the incentives). The Crown faced disincentives too, not only out-of-pocket costs but also disloyalty, disaffection,"
Under this incentive structure, the Crown likely displays a marked enthusiasm for arresting and convicting felons (and perhaps non-felons).[4] The incentive structure also induces the Crown to change the laws so as to define more crimes as felonies.[5] If this dynamic sounds similar to the case of police and municipalities in the United States benefiting from the seizure and forfeiture of goods and the resulting expansion of crimes subject to seizure and forfeiture, that is because it is.[6]
Harmful Incentives Of The Power To Tax
Rulers, being human, have wants that they wish to fulfill, items like doing good (as they see it), power, glory, money, ego-satisfaction, pride, respect, adulation, security of office, aiding the poor or the rich, ending capitalism, spreading democracy, etc. However, what rulers want is not what subjects want. Individuals have widely varying ideas about what is desirable, as evidenced by the many ways they live. Obviously, rulers are unable to choose actions that satisfy every subject's individual preferences, even if they know them; but also no ruler knows what the subjects want now or ten minutes from now. Since rulers absorb taxpayer resources and spend them on projects that cannot satisfy their subjects' preferences, it follows that rulers destroy the happiness of those they tax.
When constrained to employ their personal resources, rulers have a disincentive to spend. The power to tax removes that disincentive, that is, provides them an incentive to fulfill their aims. Consequently, they are encouraged to such things as wars to end all wars, wars to further democracy, great leaps forward, wars on poverty and drugs and terror, genocides, disruptive programs, territorial expansions, subsidies and guarantees, lavish parties, entertainments, airplanes and limousines, volumes of regulations that kill off markets, etc.
While some "subjects" gain from these depredations and lobby for them, thereby becoming rulers, most do not. They can only vote, gripe or write letters, highly imperfect means of affecting ruling actions. Votes are on representatives, not projects; and they occur only at infrequent intervals during which the rulers create numerous faits accomplis. No voter can unilaterally withdraw support from the war on drugs or the war on terror or the social security program or any other state program.
Getting their way is but the first of the bad incentives that accompany the rulers' power to tax. The second is to increase the taxes levied, which is undesirable because it supports more misguided actions by the rulers. Tax increases are predictable because the rulers gain from them as long as the cost in lost votes is not excessive. The incentive structure inherent in the power to tax is incredibly malign because the rulers control the amount of the incentive! They can raise taxes at will, subject only to the loss of some votes, which they have many stratagems to forestall.
Third, taxation provides a powerful incentive to raise funds by borrowing. Without taxes to pay interest and principal, a state cannot issue large amounts of debt.[7] With that power, the state can borrow and expand, thereby mortgaging future taxpayers. Future generations must pay the debt out of their savings, which harms them. Furthermore, having issued debt, the state has an incentive to pay it off with cheaper dollars. The power to tax leads the state to replace private money by the state's currency and thence to the many ills attendant upon the inflation of that currency.
Fourth, the power to tax provides the rulers with an incentive to institute programs that distribute wealth and create dependency. Distributionist schemes grew enormously in the U.S. only after the state gained the power to tax incomes. These harmful programs benefit rulers. They create state support among dependents who fear losing their handouts from the state, and that support greatly complicates any effort to reduce the state's power.
Fifth, the power to tax is the power to to sell or exchange tax relief for favors or donations, as well as the power to extort money so as to prevent taxes from being imposed. Corruption of political officials is encouraged. Additionally, these activities create differential taxation and costly economic inefficiencies.
Sixth, rulers have an incentive to camouflage their levies so that the subjects do not even know how much tax they are paying. They diffuse the tax pain widely so that it is more bearable. This is why rulers institute withholding taxes, social security taxes, gasoline taxes, payroll taxes, sales taxes, value added taxes, etc. Additionally, they make the tax code so impossibly complex that even tax collectors do not understand it.
After a while, public attention settles on the complexity of the tax code rather than the taxes. Those who debate tax code simplification often assert that their proposals will lower taxes. They may, and pigs may some day colonize Mars; for the rulers have no incentive to adopt tax simplification unless they expect a gain – in revenue, in power or some other benefit.[8]
Seventh, in order to persuade taxpayers that they spend taxes carefully on good causes, rulers have an incentive to lie about the benefits and costs of their projects and to report them in distorted and confusing ways. If a war occurs, no one will be able to ascertain its cost without doing a master's thesis on the subject. NASA will assert that the benefits of the space shuttle program "can be found just about everywhere!" or that "... it continues to give the American people tremendous value for their tax dollar" while avoiding any mention of the program's estimated $173 billion cost.[9] Truth is a casualty of the power to tax.
Eighth, the power to tax encourages rulers to adopt measures that work badly. Put another way, they have a diminished incentive to do well with tax monies raised because they do not personally bear the full cost of error. They can always raise more money by taxes. Hence, all programs funded by taxes will be less efficiently run than comparable private sector provision of the same services.[10]
Finally, the rulers have a ninth incentive, to maintain indefinitely the power to tax. At least three destructive activities result. One is continually to manufacture propaganda to justify taxes. Rulers are forever raising a hue and cry about imminent dangers and problems. They publicize desperate "needs" that are essential to survival: poverty programs to forestall disunity, riot or crime, drug prohibition to prevent threats to the nation's health, subsidies to prevent failure of the food supply or loss of the family farmers who are the nation's backbone, and central banking to prevent catastrophic banking failures. Basically, rulers appeal to their subjects' fears, insecurities and deep nationalistic, patriotic, religious and other desires in order to justify their actions.
Second, rulers recruit a corps of propagandists, in government and out, who tout the party line, and in return receive money, favors, access, or other emoluments that they value, including power and feelings of importance. The perverse consequence is a corruption of society's information processes.
A third means of keeping the power to tax is to diminish effective criticism of the rulers. Were rebellious anti-tax voices to gain influence, the rulers would be worse off. Hence, they try to halt and suppress such criticism.[11] Sadly, free speech and the power to tax are incompatible, and the rulers will curtail free speech wherever possible and under whatever clever guises they can manufacture.
Summary and Conclusion
Purposeful choice in the realm of voluntary behavior among ordinary people tends to improve life. Purposeful choice among rulers tends to destroy life, because rulers act on their wants, not those of taxpayers.
Lies of the State: $27.50
John Marshall in 1819 wrote that "The power to tax involves the power to destroy". Even if we ignore the moral argument that taxes are theft and ignore the consequentialist arguments that taxes hamper the pursuit of happiness and lower economic efficiency, the power to tax has numerous harmful incentives that indeed encourage destruction in many ways.
The bottom line is this. Place no hope of betterment in changing the party or man in office, for so long as rulers possess the power to tax, they will use that mechanism of state to the detriment of its subjects. The power to tax provides the serpent of state with its victims, us. Taxes feed the monster whose growth spreads venom everywhere. Taxes with or without representation are evil, ever fostering harm and destruction. If we are wise, we will defang the beast by ending its power to tax.
--------------------------------------------------------------------------------
Michael S. Rozeff is Professor of Finance at the University at Buffalo. His e-mail is msroz@buffalo.edu. The helpful comments of Phil O'Connor and Norman Rozeff are appreciated. Comment on the blog.
--------------------------------------------------------------------------------
1. Ludwig von Mises, Human Action, 4th rev. ed. (Irvington-on-Hudson, N.Y.: Foundation for Economic Education, 1996), p. 719.
2. Murray Rothbard, Man, Economy, and State, second edition, Scholar's Edition (Auburn, AL: Ludwig von Mises Institute, 2004), pp. 980-981.
3. Richard Ebeling, The Freeman: Ideas in Liberty, January/February (Irvington-on-Hudson, N.Y.: Foundation for Economic Education, 2005), p. 11.
4. A similar case occurred in the U.S. "An 1867 survey revealed that in Massachusetts district attorneys were elected in each county and paid a fixed salary ... Prosecutors in New Jersey received $10 when the defendant entered a guilty plea, $15 when guilt was determined by jury trial, and nothing if the defendant was acquitted. One called it 'a great stimulus to vigilance,' while another complained that it 'is bad, tempting to undue exertion to convict, and tempting to receive rewards from the defendants to favor them.'" See Samuel Walker, Popular Justice A History of American Criminal Justice,(Oxford University Press, N.Y., 1980), p. 112.
5. "...especially during the eighteenth century, Parliament greatly multiplied the number of property crimes subject to hanging, the total eventually reaching past three hundred..." See Roger Lane, Murder in America: A History (Ohio State University Press, Columbus, 1997), p. 55.
6. "The First Congress of the United States authorized forfeiture of vessels for violations of United States Customs laws. Since then, more than 200 federal forfeiture statutes have been enacted for items ranging from contaminated food and drugs to pelts of endangered species to the instruments and proceeds of drug trafficking," from Annual Report of the Department of Justice Asset Forfeiture Program 1990. Annual forfeitures grew from $313.2 million in 1985 to at least $5,500 million in 2003 or at a rate of 15.9% a year. These numbers exclude $1.7 billion of Iraqi assets seized under The Patriot Act, which authorizes the President to seize sovereign assets.
7. Debt can be issued if the state has assets that can be sold or prospects for plunder, but the taxing power, especially on incomes, provides a larger and safer revenue stream to service debt. Between 1913 (when the Sixteenth Amendment authorized income tax) and 2003, U.S. debt rose from $2.92 billion to $6,783 billion, the growth rate being 7.8% a year. National debt grew at a 3% rate between 1791 and 1913.
8. Supply-side measures are often touted as raising the state's tax revenues. Supply-side measures increase the state's debt when state spending is left unchanged, so that they simply produce taxes deferred into the future.
9. See http://techtran.msfc.nasa.gov/at_home.html and http://www.house.gov/science/oswald_3-13.html for NASA-speak. Roger Pielke, Jr., Director of the Center for Science and Technology Policy Research at the University of Colorado writes that, "The shuttle program has been through its life plagued by promises of costs and performance that have been overly optimistic. We should know better by now." See http://www.space.com/news/shuttle_cost_050211.html
10. For example, "...it became clear that most VAs had death rates significantly higher than private hospitals, even when risk-adjusted for differences in patients." See http://www.findarticles.com/p/articles/mi_qa3720/is_200301/ai_n9227675
11. Suppression in many states means physical brutality, intimidation, blackmail, etc
Tuesday, June 28, 2005
Google Maps
Sunday, June 26, 2005
AutomatedQA Products:
Friday, June 24, 2005
Countries Visited
Visited
Algeria
Andorra
Australia
Austria
Belgium
Botswana
Canada
Czech Republic
East Timor
Egypt
Fiji
France
Gambia
Germany
Greece
India
Indonesia
Ireland
Italy
Jordan
Kenya
Libya
Liechtenstein
Luxembourg
Madagascar
Malaysia
Malta
Mexico
Myanmar
Netherlands
Papua New Guinea
People's Republic of China
Portugal
Senegal
Singapore
Slovakia
Solomon Islands
South Africa
Spain
Swaziland
Sweden
Switzerland
Thailand
Tunisia
Turkey
United Kingdom
United States
Not Visited
Afghanistan
Albania
Angola
Antigua and Barbuda
Argentina
Armenia
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
Belize
Benin
Bhutan
Bolivia
Bosnia and Herzegovina
Brazil
Brunei Darussalam
Bulgaria
Burkina Faso
Burundi
Cambodia
Cameroon
Cape Verde
Central African Republic
Chad
Chile
Colombia
Comoros
Costa Rica
Côte d'Ivoire
Croatia
Cuba
Cyprus
Democratic People's Republic of Korea
Democratic Republic of the Congo
Denmark
Djibouti
Dominica
Dominican Republic
Ecuador
El Salvador
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Federated States of Micronesia
Finland
Gabon
Georgia
Ghana
Grenada
Guatemala
Guinea
Guinea
Guyana
Haiti
Honduras
Hungary
Iceland
Iran
Iraq
Israel
Jamaica
Japan
Kazakhstan
Kiribati
Kuwait
Kyrgyzstan
Laos
Latvia
Lebanon
Lesotho
Liberia
Lithuania
Macedonia
Malawi
Maldives
Mali
Marshall Islands
Mauritania
Mauritius
Moldova
Monaco
Mongolia
Morocco
Mozambique
Namibia
Nauru
Nepal
New Zealand
Nicaragua
Niger
Nigeria
Norway
Oman
Pakistan
Palau
Panama
Paraguay
Peru
Philippines
Poland
Qatar
Republic of Korea
Republic of the Congo
Romania
Russia
Rwanda
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Samoa
San Marino
São Tomé and Príncipe
Saudi Arabia
Serbia and Montenegro
Seychelles
Sierra Leone
Slovenia
Somalia
Sri Lanka
Sudan
Suriname
Syria
Tajikistan
Tanzania
Togo
Tonga
Trinidad and Tobago
Turkmenistan
Tuvalu
Uganda
Ukraine
United Arab Emirates
Uruguay
Uzbekistan
Vanuatu
Venezuela
Vietnam
Yemen
Zambia
Zimbabwe
Algeria
Andorra
Australia
Austria
Belgium
Botswana
Canada
Czech Republic
East Timor
Egypt
Fiji
France
Gambia
Germany
Greece
India
Indonesia
Ireland
Italy
Jordan
Kenya
Libya
Liechtenstein
Luxembourg
Madagascar
Malaysia
Malta
Mexico
Myanmar
Netherlands
Papua New Guinea
People's Republic of China
Portugal
Senegal
Singapore
Slovakia
Solomon Islands
South Africa
Spain
Swaziland
Sweden
Switzerland
Thailand
Tunisia
Turkey
United Kingdom
United States
Not Visited
Afghanistan
Albania
Angola
Antigua and Barbuda
Argentina
Armenia
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
Belize
Benin
Bhutan
Bolivia
Bosnia and Herzegovina
Brazil
Brunei Darussalam
Bulgaria
Burkina Faso
Burundi
Cambodia
Cameroon
Cape Verde
Central African Republic
Chad
Chile
Colombia
Comoros
Costa Rica
Côte d'Ivoire
Croatia
Cuba
Cyprus
Democratic People's Republic of Korea
Democratic Republic of the Congo
Denmark
Djibouti
Dominica
Dominican Republic
Ecuador
El Salvador
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Federated States of Micronesia
Finland
Gabon
Georgia
Ghana
Grenada
Guatemala
Guinea
Guinea
Guyana
Haiti
Honduras
Hungary
Iceland
Iran
Iraq
Israel
Jamaica
Japan
Kazakhstan
Kiribati
Kuwait
Kyrgyzstan
Laos
Latvia
Lebanon
Lesotho
Liberia
Lithuania
Macedonia
Malawi
Maldives
Mali
Marshall Islands
Mauritania
Mauritius
Moldova
Monaco
Mongolia
Morocco
Mozambique
Namibia
Nauru
Nepal
New Zealand
Nicaragua
Niger
Nigeria
Norway
Oman
Pakistan
Palau
Panama
Paraguay
Peru
Philippines
Poland
Qatar
Republic of Korea
Republic of the Congo
Romania
Russia
Rwanda
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Samoa
San Marino
São Tomé and Príncipe
Saudi Arabia
Serbia and Montenegro
Seychelles
Sierra Leone
Slovenia
Somalia
Sri Lanka
Sudan
Suriname
Syria
Tajikistan
Tanzania
Togo
Tonga
Trinidad and Tobago
Turkmenistan
Tuvalu
Uganda
Ukraine
United Arab Emirates
Uruguay
Uzbekistan
Vanuatu
Venezuela
Vietnam
Yemen
Zambia
Zimbabwe
Sunday, June 12, 2005
The critters range of 8 clockwork toys designed by artist Chico Bicalho
The critters range of 8 clockwork toys designed by artist Chico Bicalho
Cool toys from the same lot that made the Christmas present from Alison.
Cool toys from the same lot that made the Christmas present from Alison.