A Moral Appeal for Taxpayer Compliance: The Case for a Mass Media Campaign*

This paper examines the ability of the mass media to enhance compliance with the law by the use of moral appeals. Drawing on the moral development literature and the literature of mass communication effects, we set forth a model for designing mass media campaigns directed at improving compliance with the law. Tax compliance is the issue we analyze. While we determine that no appeal, however well-crafted, is expected to reform all tax offenders, and that some approaches are likely to produce less rather than more compliance, we identify hallmarks of a potentially successful appeal.     

降低税收遵从成本 创新纳税服务模式

纳税人需要尽可能低的税收遵从成本,而税务机关希望纳税人最大限度地遵从税法,征纳双方在税收征管的博弈有个理性选择的契合点——降低税收遵从成本。因此,研究纳税人税收遵从成本与纳税服务的相关性,探索降低企业税收遵从成本来推进纳税服务工作,通过改进纳税服务措施来降低纳税人的税收遵从成本,形成二者间的良性循环,对我国企业、税务机关和国家经济健康的发展都具有重要的意义。     

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.     

The Mass Media, Crime and Terrorism

The mass media play a large role in the public perception andacceptance of criminal behaviour by the United States of America.Public acceptance of illegal actions by the US government inthe Iraq War, as well as steps taken to combat terrorism, havebeen influenced by entertainment media content and media logicabout crime and fear. The focus of the article is on the culturaland mass communication contexts that have promoted fear of crimeon the one hand, while also justifying illegal state actionsto combat crime — and now terrorism — on the other.Propaganda and news management (e.g. the military-media complexand the failure of journalism) contribute to a discourse offear and symbolic negation of the ‘other’ —as criminal or terrorist — and, in the process, valorizecriminal conduct as necessary and heroic.     

Breaking news: How local TV news and real-world conditions affect fear of crime

Many Americans report that they are fearful of crime. One frequently cited source of this fear is the mass media. The media, and local television news in particular, often report on incidents of crime, and do so in a selective and sometimes sensational manner. This paper examines the role of the media in shaping crime fears, in conjunction with both demographic factors and local crime conditions. Unlike most previous research in this area, which typically focuses on only one medium, the present study examines the effects of several—local and national television, radio, newspapers, and the Internet. The findings address four theoretical perspectives on the relationship among the media, real-world conditions, and fear of crime.     

Victimization Rates, Exposure to Risk, and Fear of Crime

Studies of fear of crime repeatedly point to an apparent paradox: fear of crime and risk of victimization are related inversely among demographic groups (i.e., age, race, and sex groups). However, data from surveys of Chicago residents show that fear of crime is related positively to victimization rates once they are adjusted for exposure to risk. When demographic variables are included with the adjusted rates as predictors of fear of crime, age and sex effects persist. Even so the present findings indicate that fear of crime should not be interpreted as an irrational or unjustified response and that fear can be reduced by lowering victimization rates.     

FEAR OF CRIME AND VICTIMIZATION AMONG THE ELDERLY IN DIFFERENT TYPES OF COMMUNITIES*

The central issue examined here is the effect that community setting, relative to other factors, has on victimization and fear of crime among the elderly. Findings are from 1,410 in-home interviews in two retirement communities (age homogeneous) and two age-heterogeneous communities. Victimization of elderly is low in all communities, and although nearly half of the respondents have some fear of crime, the percentage reporting great fear of crime is low. Victimization and fear of crime are only weakly related to one another, and the regression model for each does not account for much variance. But both are significantly related to the type of community, and fear of crime is also related to other variables. The greater the age density of the community (greater concentration of elderly), the less crime and less fear of crime. Living arrangements, sociodemographic variables, and health status of the elderly as indicators of personal vulnerability to crime are not related to victimization, but are related to fear of crime, and effects of community setting on fear of crime are reduced when these other variables are taken into account. Suggestions for other, unmeasured, sources of variations and implications for future research are presented.     

Fear of terrorism: media exposure and subjective fear of attack

In many Western countries, citizen knowledge of terrorist events is intrinsically shaped by the style of broadcasted messages published by the media. Media discourses regarding terrorist acts raise questions about how such rhetoric elicits fear in people who typically experience such events through news reports. However, we do not fully understand the impact of the media on perceptions of terrorism as clearly as we understand the relationship between the media and fear of crime. This study examines how media sources accessed actively (e.g. through newspapers; Internet) or passively (e.g. through television; radio) influence knowledge and fear of terrorism. We find receiving information about terrorism from multiple media sources increases fear of terrorism, but media sources accessed passively are not as influential as media sources accessed more actively. These results highlight how media consumption from various sources may affect one’s fear of terrorism, and further illustrates how the role of perceived knowledge may exacerbate or mitigate fear. Implications for policy and practice are discussed.     

Rule of Law against the Odds: Overcoming Poverty and the High Cost of Compliance in the Developing World

The sociolegal compliance literature, which suggests that compliance is motivated by fear, duty, or social license pressure, relies on assumptions that are often specific to the developed world. Are developing world conditions, including low state capacity, not conducive to regulatory compliance? Along the open India–Nepal border, I examine variation in compliance with wood‐taking regulations in contiguous conservation areas located in different countries. I find that widespread poverty, which makes the cost of compliance for large swaths of the population extraordinarily high, significantly reduces compliance rates. I go on to show that there are policies that even cash‐strapped, weakly‐institutionalized states can adopt that make compliance more affordable. These policies, and the resulting programs, are associated with much higher levels of compliance.     

重庆“打黑”行动中媒体与司法的关系

在重庆“打黑”行动中,公安、司法司法机关在处理媒体与司法关系的过程中,有很多值得推广的经验,也有一些存在的问题。“打黑”行动中重庆市公安、检察机关新闻发布的经验有：重庆公安、司法机关适度公开信息体现执法文明,及时回应媒体质疑符合公诉机关的职责。“打黑”行动中重庆市法院及法官新闻发布的经验是：推行“分区就座”和“声音直播”实现审判公开;宣判时召开新闻发布会进行审后答疑。公安、司法机关在处理媒体与司法关系的过程中应当改进的方面是：限制个人隐私和证据内容的公开;对民众特别关注的案件应当庭审直播。     

Fear of Reversal as an Explanation of Lower Court Compliance

Lower courts in the United States are generally responsive to specific precedents and trends in the decisionmaking of their judicial superiors. In this article, we ask why. We test one popular explanation—that compliance can be attributed to judges' fear of having their decisions reversed—through an analysis of search and seizure cases decided in the U.S. Courts of Appeals between 1961 and 1990. Since the Supreme Court cannot reverse a decision unless it agrees to review it, we ask whether circuit judges are more likely to decide as the Supreme Court would be expected to when they face cases that are otherwise more likely to be reviewed by the Court. Finding that they are not, we conclude that fear of reversal cannot account for widespread circuit court compliance in these cases, nor, presumably, more generally. More broadly, our findings point to the importance of factors apart from supervisors and the threat of sanctions in determining subordinates' compliance.     

让“寓教于乐”走进德育——大众传媒对德育的启示

大众传媒作为受众群体庞大的传播媒介,其本身的传播方式、承载内容都被越来越广大的学生受众群体所接受.大众传媒在寓教于乐中具备了正视受众的接受心理、倡导以人为本的传播理念、尊重受众的主体地位、建构真实性、平民化、生活味的传媒内容等特质,从而给德育教育以许多有益的启示:高校德育应该让大学生们在可亲可信的内容、丰富多彩的实践、行之有效的活动中抵达教育的彼岸.     

Sex, lies, and videotape: The presentation of sex crime in local television news

The portrayal of sex crime in popular media is distorted and sensational. The media propagate several myths about sex crime and provide numerous inaccuracies about the nature and level of sex crime. Employing content analysis, this research sought to systematically and critically explore the presentation of sex crime in local television newscasts. The results revealed that approximately 10 percent of crime stories were sex related. In addition, the results suggested that sex crime stories were more likely to present fear, while being less likely to appear sensational or report motives. Finally, unlike the majority of crime stories, sex crime stories were more likely to be reported in the later stages of criminal justice, which included the court, sentencing, and disposition phase. These findings are discussed within the context of common depictions of sex crime. Essentially, victim credibility and fear are universal themes within the context of sex crime presentation.     

From Safety to Danger: Constructions of Crime in a Women’s Magazine

This study examines how the print media constructs signifiers of safety and danger for women. We analyze 155 news articles regarding crime and criminal justice from 1970 to 1990 in Chatelaine magazine, a Canadian women’s periodical. Both content and textual analyses are deployed to evaluate the media representations of crime and their role in facilitating images of fear and safety. We show that the meanings associated with women’s danger and safety in news narratives are socially constructed through claims, sources, content and culture. We find that news reporting did not initially incorporate signifiers of fear. However, crime messages increasingly included images of fear in the later reporting period. We argue that the transformations surrounding these images and texts are influenced by the rise in neoliberal thought in the 1980s. Our results indicate that ideological struggles external to the media are crucial to the representation of crime, which ultimately influence signifiers of danger and safety for women.     

RACIAL COMPOSITION OF NEIGHBORHOOD AND FEAR OF CRIME*

A relationship between fear of crime and the racial composition of place has been widely assumed but seldom tested. Interviews conducted with a random sample of adults residing in a major state capital in the early months of 1994-at the height of a media-driven panic about violent crime-are used to test the proposition that as the percentage of blacks in one's neighborhood increases, so too will the fear of crime. We use objective and perceptual measures of racial composition, and we examine the effects of racial composition and minority status on fear of crime for black and white respondents. We distinguish between perceived safety or risk of victimization and fear, with the former used as an intervening variable in path models of fear of crime. Results show that actual racial composition has no consequence for the fear of crime when other relevant factors are controlled. Perceived racial composition is significant for fear among whites, but not among African-Americans. In particular, the perception that one is in the racial minority in one's neighborhood elevates fear among whites but not among blacks. All effects of perceived racial composition on fear are indirect and mediated by the perception of risk of crime.     

Fear of crime while camping: examining perceptions of risk,safety precautions,and victimization effects

Past research suggests that fear of crime is influenced by several factors including perceptions of risk and previous victimization. Fear of crime may also vary by location and context. The current study examines the influences on fear of crime among campers including perceptions of risk and past experiences with victimization while camping. Survey data collected from individuals camping in state and national parks were analyzed. Fear of crime was significantly related to perceptions of risk and taking safety precautions, however experiencing a previous victimization while camping was only marginally related to fear. Participants expressed higher levels of fear and perceptions of risk in their own neighborhoods compared to when camping. These results are discussed in terms of policy implications and suggestions for further research.     

Prior Victimization, Region, and Neighborhood Effects on Fear of Crime in Mumbai, India

Research in Western countries has found that prior victimization, region, and neighborhood effects, such as high population density, residential instability and low social cohesion as well as related characteristics such as litter, public drunkenness, and abandoned storefronts, are all significant predictors of fear of crime. The present study examined the extent to which these factors were associated with predicting fear of crime in one of the fastest growing economies in the world – India. Data from the International Crime Victimization Survey (ICVS), conducted under the auspices of the United Nations Interregional Crime and Justice Institute, suggest that, similar to findings from Western literature (with the exception of car theft and burglary), prior victimization is strongly related to fear of crime. However, contrary to findings from the Western literature, fear of crime appeared to be stronger among the middle classes than among the lower and higher classes. Moreover, limitations of the study and suggestions for future research are also discussed.     

ASSESSING AGE AND GENDER DIFFERENCES IN PERCEIVED RISK AND FEAR OF CRIME*

Much of the research on fear of crime indicates that women and older persons are highly afraid of crime. These findings, especially older persons' fear of crime, are widely communicated in the scientific and popular media. This study examines age and gender differences in perceived risk and fear of crime. The data are from telephone interviews of 320 randomly selected residents in a southeastern metropolitan area of the United States. The relationships of age and gender to fear of crime are compared using a National Crime Survey (NCS) measure of fear of crime and 11 alternative indicators of fear of specific offenses. Women reported signifcantly greater perceived risk and fear of crime than men regardless of how fear of crime was measured and older adults reported the greatest fear of crime when the NCS measure was used. but not when the alternative individual measures of fear of crime were used. A LISREL model with latent constructs for fear of personal crime and fear of property crime also indicates that older adults do not have higher levels of fear of crime. In short, the extent of fear in the everyday lives of most older persons has been overestimated in many previous studies because of measurement problems.     

论纳税人对免费公共产品的权利

免费公共产品,是纳税人可以不支付任何费用而享受的公共产品。免费公共产品的获得是免费的,其消费具有非排他性,必须通过税收和预算来提供。纳税人相互之间对免费公共产品享有免费使用权、先占使用权、平等使用权和重大利益优先权。纳税人相对于政府对免费公共产品享有免费享用、足量享用和损害赔偿权。我国相关制度比较缺乏,应当予以完善。