Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre- and Post-TRA Compliance Attitudes*

The Tax Reform Act of 1986 rewrote the federal income tax code, bringing it closer to policy professionals' vision of what constitutes an equitable and efficient income tax. Research on tax compliance suggests the law might have affected taxpayer compliance in three ways: by reducing opportunities to overstate deductions, by changing perceptions of fairness, and by altering tax liabilities. Changes in taxpayer perceptions, attitudes, and noncompliance intentions were examined in three bodies of survey data, each containing pre-and post-reform data from independent samples of the same population. The results show an improved normative climate for taxpayer compliance and point to both the feasibility and the importance of examining the effects of substantive tax policies on taxpayer perceptions, attitudes, and behavioral intentions.     

Africa

The address that follows was given by the Prime Minister, theRt. Hon. Harold Macmillan, M.P., at a meeting of the Joint CommonwealthSocieties at the Royal Commonwealth Society on April 13, 1960.Sir Angus Gillan, K.C.M.G., took the chair. A vote of thankson behalf of the Joint Common-wealth Societies was moved byMr. Brian Macdona, Vice-Chairman of Council, the Royal AfricanSociety.     

THE EFFECT OF LONGITUDINAL ARREST PATTERNS ON THE DEVELOPMENT OF ROBBERY TRENDS AT THE NEIGHBORHOOD LEVEL *

Although the current resurgence of ecological deterrence research has addressed many of the methodological and theoretical problems of earlier studies, the question concerning the appropriate level of aggregation for such models has not been resolved. In this paper, we argue that there is strong evidence in the criminological literature that the neighborhood is the most meaningful level of aggregation for such studies. However, in an analysis of robbery incidents and arrests over 100 weeks in five Oklahoma City neighborhoods we did not find any significant support for the deterrent effect of arrests on subsequent illegal behavior. We propose that the lack of such a relationship reflects periods of short-term equilibrium in the local community, during which the levels of crime and arrests are relatively stabilized.     

Reflections of African-American Women on their Careers in Urban Policing. Their Experiences of Racial and Sexual Discrimination

This article examines the social organizational relationships and interactions that position African-American policewomen as outsiders within their own department. Their exclusion arises not only from dominant white males but from other subordinated groups such as white female and black male officers. The authors found persistent and pervasive patterns of sexual and racial discrimination. This qualitative research is based on data obtained from a population of all 21 black female police officers in a large urban city. The work experiences of black women in policing highlight several problematic areas. These women often experience gender discrimination related to professional abilities, job performance, and supervisory responsibilities. They experience racism in the form of derogatory remarks, and in the areas of hiring and promotion. Their marginality based on gender and race also is readily apparent in relationships among officers.     

Understanding recent trends in central-local relations: centralisation in Great Britain and decentralisation in the United States

Abstract. This article starts by noting that, whilst Mrs Thatcher and President Reagan apparently share similar conservative objectives, their policies differ radically with respect to intergovernmental relations. The author briefly reviews the trends towards centralisation and decentralisation in Britain and America respectively and suggests that the difference is because both leaders see 'intergovernmental relations' as a means to an end rather than an end in themselves. Both leaders share the same objectives of reducing tax levels and the amount of government expenditure and of rewarding their supporters: objectives which, at least in part, both have achieved. But both have used different means, reflecting the different structure of government with which both leaders have to work. This view is supported by a brief review of policy on intergovernmental grants in both countries.     

TIME AGGREGATION AND TIME LAG IN MACRO-LEVEL DETERRENCE RESEARCH*

Recent arguments in research on individual-level deterrence suggest that the effect of perceived sanction risk on illegal behavior might occur over a shorter time period than the yearly lags typically incorporated in panel studies. This study raises the same issue for macro-level deterrence research by suggesting that panel studies using yearly data might have failed to capture the deterrent effect. The analysis uses ARIMA models with data aggregated monthly, quarterly, and semiannually to estimate the reciprocal effects between arrests and crimes for robbery, burglary, larceny, and auto theft in Oklahoma City from 1967 through 1989. No effect of crimes on arrests is found, but significant effects of arrests on crimes appear for three of the four offenses in the shorter temporal aggregations. The results suggest a need to reconsider conclusions based on panel studies that have used time aggregations and time lags that might be too long to uncover deterrent effects.