Tax compliance: An investigation using individual taxpayer compliance measurement program (TCMP) data

In this paper, we analyze the tax compliance behavior of U.S. taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns, each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidence that both audits and tax code provisions affect compliance. However, the effects are significant for only low-and high-income groups. Interestingly, work on the underground economy also suggests that it is these two groups that are least compliant. Our results for audits suggest that the ripple or general deterrent effect of audits may be substantially larger than the direct revenue yield of audits for high-income taxpayers. Our results for allowable subtractions from income imply that the 1986 Tax Reform Act changes that lowered allowable subtractions may have procompliance effects.     

Procedural justice policing and citizen compliance behaviour: the importance of emotion

Research consistently finds that if authorities use procedural justice in encounters with the public then this will promote citizen cooperation and compliance with the law. Recently, the importance of people's emotional reactions in response to procedural justice and injustice, and the subsequent effect this has on behaviour have been examined. This paper utilises a multi-method approach to examine the mediating role that negative affect plays in the effect of procedural justice policing on citizen compliance behaviour. Study 1 utilises both cross-sectional and longitudinal field survey data collected from Australian citizens who have had a recent contact with a police officer. Study 2 utilises an experimental vignette study designed to assess the causal mechanisms involved in the procedural justice–emotion–compliance relationship. Both studies find that procedural justice is linked to people's self-reported propensity to comply with police. Study 1 and 2 also find that negative affect mediates this relationship. These findings have important implications for training police to interact with the public in a manner that reduces negative emotions and ensures the highest level of compliance from the public.     

The redenomination risk of exiting the Eurozone: An estimation based on the Greek case

Changing a country's currency involves a redenomination risk arising due to assets and liabilities that are impossible to redenominate because of contracts governed by foreign law. Depreciation or appreciation of the new currency could, therefore, result in losses or gains, thus creating a risk for economic agents. The risk can be estimated by splitting the economy into public, private, banking and central banking sectors, and summing up exposed aggregate assets and liabilities. This method is applied to Greece showing that exiting the EMU would certainly entail forbidding redenomination losses for the Greek public sector, leading to default. Surprisingly, however, the impact on the private and the banking sectors would actually be positive (gain). The impact on the Bank of Greece would be ambiguous depending primarily on the legal status of TARGET2 liabilities. It is notable that even the Bank of Greece possesses a significant cushion in the form of bonds under foreign law. In all, the redenomination risk for the Greek economy is modest, with the exception of the public sector.     

Parliamentary crisis and the removal of the speaker: The case of Trinidad and Tobago

The 1995 Speaker crisis in Trinidad and Tobago raised fundamental issues relating to Presiding Officers of Commonwealth Parliaments. The issue of the control of the office by the majority party in the context of removal and whether such action is a contempt of Parliament is addressed. Additionally, the role of the courts in settling internal parliamentary disputes is examined. This article argues that the courts have a role in parliamentary procedure owing to the existence of a Bill of Rights in the Constitution. However, unsavoury precedents established by the Speaker during the crisis need to be reversed by subsequent Speakers in order for the House to function with some degree of order. The application of Westminster parliamentary traditions and conventions in Commonwealth Parliaments is examined in theory and in the context of the crisis itself.     

Demographic aspects of the Greek household: The case of Preveza (18th century)

The demography of the Greek household is investigated within the context of the town of Preveza. The size, age, and sex composition and structure of the household are also considered. Two detailed censuses of the town are used: the first carried out in 1719, and the second, around 1780. The mean household size has been calculated: 4.24 for 1719 and 4.36 for c. 1780. Analysis of the data shows a clear predominance of males, particularly among the young, and of simple family households. Results presented here need to be seen in the light of other regions of Greece, since few studies yet exist.     

The internet and offending behaviour: A case study

Abstract

Summary: The COPINE Project at the Department of Applied Psychology, seeks to address children's vulnerability in relation to the Internet and child pornography. As part of the project, offenders convicted of downloading such images have been interviewed. This paper considers existing models of offender behaviour alongside literature relating to Internet use. A single case study is used to illustrate a process-focused model of offending, using interview material to demonstrate how the offender represented and accounted for his behaviour. The offender in question had no history of engaging in sexual behaviour with actual children, but his case illustrated many of the stages described by offenders in their involvement with pornography, including: setting events, engagement, collecting behaviour, and the emergence of relationships.     

Lying during crisis negotiations: A costly means to expedient resolution

Norman J. Finkel, Commonsense Justice: Jurors’ Notions of the Law Cambridge, MA: Harvard University Press, 1995, 390pp.     

“营改增”效用的税法评判:以税收正义为中心

税收正义是税收立法、执行和司法的基本原则和价值追求,同时也是一种判定税制设计及运行是否合理与正当的价值基准抑或分析工具。营改增作为税制改革的重要一环,不仅具有避免重复征税、完善抵扣链条、实现企业税负降低的积极功效,其践行增值税税收中性的品格更是有助于匡税收之本原,正税收正义之名。截止目前,营改增既有显著成绩的取得,亦有诸如税负不公等有违税收正义之处。以税收正义审视和省思改革有利于保障改革的合理化与正当化。财税法治、国家治理与税收正义高度耦合,营改增改革应以财税法治进行制度保障,以国家治理思维改进社会管理方式,通过完善税率设计、税收比例和税收优惠措施来寻求税制改革的正义解,实现并保障税收的正义性。     

Assessing the consequences of corporate discretion on regulatory compliance: the case of motor vehicle safety in Canada

What are the consequences of discretion when government shares the responsibility for regulatory compliance with the industry subject to regulation? Do differing underlying goals affect implementation? This article examines the implementation of Canada's Motor Vehicle Safety Act for fiscal years 1974–75 to 1981–82. Since the law creates opportunities for the exercise of discretion and those responsible for implementation (government versus industry) do not share the same underlying goals, one can expect that who implements the act will be of considerable importance. The data suggest that when incentives for compliance differ, discretion creates the opportunity for substantially different outcomes. Notable differences exist in the characteristics of recalls that manufacturers initiated and those that Transport Canada influenced.     

Tax Havens: Renegade States in the International Tax Regime?*

Taxing multinational enterprises (MNEs) is inherently conflictual because national tax systems are not well designed to handle their international activities. The OECD has been instrumental in developing an international tax regime to govern the conflicts and interdependencies induced by national taxation of MNEs. The strength of this regime depends on the extent to which states adhere to the regime's norms and practices. We examine the OECD's Harmful Tax Competition initiative, arguing that tax havens have been as renegade states in the international tax regime. We explore how the OECD initiative developed and evaluate its impact on regime effectiveness.     

The enforcement of china��s anti-monopoly law during the financial crisis: A comparative study

The economic recession throughout the history has always been accompanied by relaxation or abandonment of anti-monopoly laws, but this crisis is not experiencing substantive recession of anti-monopoly law enforcement in major countries and regions. This has mainly resulted from the recognition that anti-monopoly law enforcement could ease adverse effects of economic recovery. Considering China’s short history of anti-monopoly law enforcement and consistent tradition of government intervention in the economy, more strict anti-monopoly law enforcement should be adopted, and more attention should be paid to government-led anti-competitive efforts.     

Licensed firearm dealers,legal compliance,and local homicide: A case study

Research summary

This study uses a combination of tract-level and street network-level analyses to examine: (1) the overall association between federally licensed firearm dealers (FFLs) and homicides, (2) the relationship between dealers with serious violations (such as selling to prohibited buyers or failing to record sales) and homicide, and (3) whether the dealer–homicide association is moderated by community disadvantage. Results replicate and confirm a relationship between dealers and homicides in disadvantaged neighborhoods. Importantly, however, we also find that proximity to noncompliant dealers specifically elevates the risk of lethal violence.

Policy implications

We detail how a coordinated effort between federal, state, and local agencies to regulate firearm dealers and ensure that legal compliance can be instrumental in reducing gun violence. There is a clear need for increased oversight of gun dealers and more robust policies that hold negligent dealers accountable, including the necessary funding and regulatory manpower to enable regular auditing and support consistent follow-up for noncompliant dealers. A comprehensive policy framework that supports supply-side gun violence reduction should include additions to state-level laws that require record keeping, videotaping and store security, and regular inspection for firearm dealers.     

Communal response to criminal behavior in the kibbutz during periods of crisis

This research examines whether the situation of crisis which has been developing in the majority of secular kibbutzim since the eighties has influenced the attitudes of kibbutz members towards criminal behavior. Previously, the kibbutzim were accustomed to dealing with any deviant behavior in their midst, with the exception of serious crime, by means of their own internal control institutions. Our assumption is that there would be a greater tendency among members of kibbutzim in crisis, as compared to those in a situation of stability, to see criminal behavior as a disturbing, even threatening, social phenomenon, and to turn to outside agencies, such as the police. In order to examine this hypothesis, we selected 230 kibbutz members from six well-established secular kibbutzim in the center of the country, which differ from each other with regard to levels of crisis which in turn determined by means of specific economic and social criteria. Our findings show that criminal behavior is more prevalent in the kibbutz than the members themselves believe. The more stable the kibbutz, the more the members continue to rely on their own conventional methods of dealing with criminal behavior, while the more severe the crisis situation, the greater the tendency to pass the responsibility for the offender to outside agencies.     

Pervasive developmental disorders and criminal behaviour: a case control study

The prevalence and pattern of criminal behaviour in a population of 313 former child psychiatric in-patients with pervasive developmental disorders were studied. The patients were divided into three subgroups and compared with 933 matched controls from the general population. Age at follow-up was between 25 years and 59 years. An account of convictions in the nationwide Danish Register of Criminality was used as a measure of criminal behaviour. Among 113 cases with childhood autism, .9% had been convicted. In atypical autism (n=86) and Asperger's syndrome (n=114) the percentages were 8.1% and 18.4%, respectively. The corresponding rate of convictions in the comparison groups was 18.9%, 14.7%, and 19.6% respectively. Particular attention is given to arson in Asperger's syndrome (p= .0009).     

论出口退税制度的法理基础--税收中性与税收调控的结合

中性税收,作为针对税收超额负担提出的一项原则,在实践中指导着税制的设计。出口退税是一项国际上通行的税收规则,它既要符合税收中性的要求,又要实现税收的调控职能。我国于2004年1月正式实施的新的出口退税制度既完善了总体税制又体现了国家的产业政策,力图实现税收中性与税收调控的有机结合。     

HIPAA privacy: the compliance challenges ahead

This Article reviews the HIPAA Privacy Standards' impact on healthcare organizations. It discusses whether a healthcare organization is a "Covered Entity" under the regulations, what information the Privacy Standards protect, what restrictions the regulations place on the use and disclosure of protected health information, what individual rights the Privacy Standards create, and what agreements they require between healthcare organizations and their business associates. The author provides relatively extensive guidance to organizations that are embarking upon their voyage of compliance with these broadly applicable regulations, but notes that the full extent of necessary compliance remains unclear, pending DHHS issuance of the next iteration of the rulemaking in this area. The Article was finalized in January 2002, before HHS issued any modifications to the Privacy Standards.     

Popular Perceptions of Income Tax Law in the Nineteenth Century: A Local Tax Rebellion

The Exeter tax rebellion of 1871 is taken as a model to examine popular perceptions of income tax law at a time of national discontent. The discontent was with the administration of the tax rather than its substance. In a complex commercial society the statutory system of local lay Commissioners, possessing neither sufficient time nor expertise, was inadequate to make assessments or determine appeals. In practice the expert Crown official, the Surveyor, dominated the process, though the law gave him merely a supervisory role. The popular resentment of the Commissioners paradoxically confirmed the desire to retain that body as an independent buffer between the State and the taxpayer. The rebellion reflected the tensions of the age, illustrating the confidence of the Victorian middle class and its questioning of the traditional property-owning classes in the lay administration of justice.