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TRAVIS ST. CLAIR 《Public Budgeting & Finance》2012,32(3):61-78
Much of the research on tax and expenditure limitations (TELs) focuses on the impact that limits have on the size of the public sector or the distribution of expenditures at the state and local levels. While these results shed light on the extent to which TELs succeed in reducing government spending, they do not have much to say about the impact of TELs on government budgeting or financial planning, despite the fact that voters support TELs in the hope of reducing government inefficiency (Courant, Gramlich, and Rubinfeld 1980; Ladd and Wilson 1982). This paper examines the effect of TELs on the stability of government revenues; sound tax policy entails controlling the volatility of revenues in order to plan more effectively for the future. Using panel data from Colorado's Division of Local Government as well as the Census Bureau's Annual Survey of State and Local Government Finances, this paper examines the impact of Colorado's 1992 Taxpayer's Bill of Rights (TABOR) on local government finances. Results from difference‐in‐difference estimation suggest that TELs increase revenue and expenditure volatility. 相似文献
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The determination of parental “fitness” in termination of parental rights cases is open to much judicial discretion and, thus, potentially open to bias. Even if judges look to mental health professionals as expert witnesses, misattributions of racial and ethnic cues may still be likely given the poor state of our parenting models and the lack of ethnically and racially relevant normative data and measurement instruments. A social cognitive framework is used to examine the potential for bias in the nature of categories of information that judges and mental health evaluators currently use to make decisions. Recommendations for research and practice that might enhance judicial and mental health evaluator sensitivity to racial and ethnic differences in interaction, family structure, and parenting practices are reviewed. 相似文献
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The failure of individuals to pay their taxes in full is a serious budgetary problem for the federal government. Existing research (Schwartz and Orleans, 1967; Grasmick and Scott, 1982) suggests that efforts to increase the guilt feelings experienced for tax evasion might improve compliance. However, neutralization theory (Sykes and Matza, 1957) predicts that guilt feelings can be reduced by neutralization strategies which justify guilt-producing behavior, compromising the inhibiting effect of guilt feelings. Our research shows that through the use of neutralization strategies which justify tax evasion the inhibiting effect of guilt feelings is sharply reduced. The implications of this finding for tax compliance programs based on appeals to the moral obligation of paying taxes are discussed. 相似文献
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Emotional qualities of the parent-child relationship are thought to influence the offspring’s risk for perpetrating child
maltreatment in adulthood. The current study examined whether having grown up in an enmeshed or disengaged mother-child relationship,
hence a relationship characterized by extremes on the continuum of emotional distance, increased the offspring’s risk of child
maltreatment perpetration in a sample of 178 undergraduate students attending a large rural public university. A history of
extreme emotional distance experienced with mothers significantly increased the grown offspring’s risk of maltreatment perpetration,
as measured by two risk indicators. Emotional reactivity, but not empathy, mediated this effect for the offspring’s child
abuse potential. Extreme amounts of emotional distance within the mother-child relationship also predicted the offspring’s
child abuse potential over and above maltreatment occurring in that relationship, whereas maltreatment rather than emotional
distance predicted the offspring’s unrealistic expectations of children. Clinical implications are discussed. 相似文献
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