Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework

The “slippery slope” framework is an alternative approach for research in tax compliance that suggests two key variables to obtain taxpayers’ compliance: trust and power. Furthermore, two forms of compliance are distinguished. It is hypothesized that voluntary compliance depends primarily on trust in authorities, whereas enforced compliance is a function of the power attributed to authorities. Using a large data set (N = 3,071) on taxpayers from Austria, the United Kingdom, and the Czech Republic, these hypotheses could be confirmed. Furthermore, whereas voluntary compliance seems to be positively related to age and education, enforced compliance is negatively related to education.     

Gorbachev's Economic Reform: A Soviet Economy Roundtable

The proceedings of a panel of American specialists devoted to the recent economic reform are summarized. The panelists noted that the most substantial changes to date have accompanied efforts to restructure the decisionmaking hierarchy—in particular, a recentralization of authority through the creation of biuros and state committees and legislation on individual economic activity. Changes in the systems of economic planning and incentives, on the other hand, have been minor, suggesting a continuing debate over the extent to which price reform and various economic incentives should be implemented. Journal of Economic Literature, Classification Numbers: 052, 113, 124.     

The Aftermath of the 19th Conference of the CPSU: A Soviet Economy Roundtable

The aftermath of the 19th Conference of the Communist Party, held in Moscow from June 28 to July 1, 1988, is analyzed by eight Western observers. The discussion covers impacts of the Conference on Soviet society and abroad, General Secretary Gorbachev's speech at the Central Committee Plenum on July 29, 1988, and reviews results of his policies since 1985. It proceeds to look at the current transitional period of Soviet reforms, including the formation of new enterprise forms and horizontal links in the economy. Finally, the discussants view prospects for political and economic development in the future. journal of Economic Literature, Classification Numbers: 052, 124, 113.     

Daring to Be Heard: Advertorials by Organized Interests on the Op-Ed Page of The New York Times , 1985-1998

Advertorials are a form of outside lobbying that organized interests use to influence policymakers and attentive publics. It is apparent from their popularity that organized interests consider them to be an effective form of political communication. This article analyzes 2,805 organized interest advertorials that appeared on the lower right quadrant of The New York Times op-ed page from 1985 to 1998. Advertorials take two broad forms: (a) image advertorials, which are paid messages by organized interests designed to create a favorable climate of opinion, and (b) advocacy advertorials, which are sponsored messages intended to win support for an interest's viewpoints on controversial issues. Typologies of advertorials (11 categories), organized interests (21 categories), corporate and noncorporate economic interests (29 categories), and policy content (28 categories) are used to document annually and over time who is sponsoring advertorials, what types of advertorials are being used, what interests avail themselves of advertorial campaigns, which issue areas are receiving attention, what images and policy messages are being communicated, which organizations sponsor the most advertorials, and the timing of such political advertising campaigns. We find over time an increasing number of advertorials, an increasing number and diversity of sponsoring interest organizations, an increasing trend toward advocacy advertorials, a continuing but declining sponsorship dominance by corporate interests, a shifting policy issue emphasis that corresponds to events in the political environment, and evidence that organized interests employ a variety of sponsorship strategies.     

The state of the welfare state: German social policy between macroeconomic retrenchment and microeconomic recalibration

Multiparty Government: The Politics of Coalition in Europe. By Michael Laver and Norman Schofield. Oxford: Oxford University Press, 1990. Pp. vii + 308. 32 figures, 26 tables. £35. ISBN 0–19–827292–8.

Minority Government and Majority Rule. By Kaare Strom. Cambridge: Cambridge University Press, 1990. Pp. vii + 293. £25. ISBN 0521–37431–6.

Small Parties in Western Europe. Edited by Ferdinand Müller‐Rommel and Geoffrey Pridham. London: Sage Publications, 1991. Pp.240. £28.50. ISBN 0–8039–8261–5.

Legislatures. Oxford Readings in Politics and Government Series. Edited by Philip Norton. Oxford: Clarendon Press. Pp. ix + 336. £27.50 (hardback); £8.95 (paperback). ISBN 0–19–827582‐X and 827581–1.

Advances in the Spatial Theory of Voting. By Jamese Enelow and Melvin J. Hinich. Cambridge: Cambridge University Press, 1990. £27.50. ISBN 0–521–35284–3.

Political and Economic Encyclopaedia of Western Europe. Edited by Frances Nicholson. Longman Current Affairs, Harlow, 1990. Pp. 411. ISBN 0–582–06848–7.

World Guide to Environmental Issues and Organizations. Edited by Peter Brackley. Longman Current Affairs, Harlow, 1990. Pp.386. £75. ISBN 0–582–06270–5.

Portugal: O Sistema Político e Constitutional 1974–1987. Edited by Mario Baptista Coelho. Lisbon: Instituto de Ciéncias Sociais 1989. Pp. 1044. £15.

The Regions and European Integration. Edited by R. Leonardi and R.Y. Nanetti. London: PinterPublishers 1991. Pp. vi+200. £27.50 (hardback). ISBN0–86187–149–9.

Extremismus und Demokratie. Uwe Backes and Eckhard Jesse, Bonn, Bouvier Verlag, 1990. Pp.vi + 472; 13 tables, 10 documents. DM38 (hardback). ISBN 3–416–02255–6.

Political Loyalty and Public Service in West Germany: The 1972 Decree against Radicals and its Consequences. Gerard Braunthal, Amherst, University of Massachusetts Press, 1990. Pp.xvi + 249, £18.40 (hardback). ISBN 0–87023–707–1.

Britain's Future in Europe. By Michael Franklin with Marc Wilkie. London: RIIA/Pinter, 1990. Pp.viii + 133. £19.50 (hardback); £7.95 (paperback). ISBN 0–86187–046–8 and 047–6.

European Competition Policy. Edited by Peter Montagnon. London: RIIA/ Pinter, 1990. Pp. vii + 135. £19.50 (hardback); £7.95 (paperback). ISBN 0–86187–885‐X.

The Technical Challenges and Opportunities of a United Europe. Edited by Michael Steinberg. London: Pinter, 1990. Pp.195. £30 (hardback). ISBN 0–86187–344–2.

Public Policy in Northern Ireland: Adoption or Adaptation? Edited by M. E. H. Connolly and S. Loughlin. Policy Research Institute, 1990. Pp.335. ISBN 1–870654–10–2.

Interpreting Northern Ireland. By John Whyte. Oxford: Clarendon Press, 1990. Pp.xii + 308. £35. ISBN 0–19–827848–9.

The Future of Northern Ireland. Edited by John McGarry and Brendan O'Leary. Oxford: Clarendon Press, 1990. Pp.xx + 376. £40. ISBN 0–19–827329–0.     

On the appeals of extremism to the youth of affluent,democratic societies

Abstract

This is a study of the appeals of political extremism to those who would appear to have no objective reasons for being attracted to it, namely, a portion of the upper‐middle‐class and upper‐class youth of modem, affluent, democratic societies.

It is felt that this appeal is based mainly on psychological factors resulting from problems created by the modern world reacting with the special temperament of youth, particularly young persons going through the modern form of adolescence in the partly artificial environment of the universities. The paper notes how conformism patterns prevailing in this special environment will spread the popularity of extremist views once they have become established among some key groups in it.

The paper also discusses the factors that have made left‐wing extremism far more popular than right‐wing extremism during the post‐World War II period, the reasons why significant student extremism came to the United States later than to Europe, and the hypothesis that student extremists may be merely voicing in a much stronger form political views learned in the home.

The research for the paper consists of a review of literature in this area.