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911.
This paper is devoted to the explanation of tax policy from a behavioural-theoretic point of view. It, for the first time, brings together within a unified framework behavioural determinants of government expenditure, taxation, and tax reform. Administrative and compliance costs associated with taxation (factors generally neglected in models of taxation), as well as tax avoidance/evasion, deadweight losses, and the costs that are involved in the tax reform process itself, play a crucial role in the model. The paper investigates how these factors influence the development of taxation and expenditure, and the occurrence of tax reform.This paper has been presented at the Congress of the European Public Choice Society, Linz (Austria), 1989. The authors would like to thank Jos de Beus, Kees Goudswaard, Hans de Groot and Jean-Dominique Lafay for their useful comments. This paper is based on our Dutch publication Belastinghervorming en politieke economie, in Belastingheffing en belastinghervorming, pp. 179–211. Preadviezen Koninklijke Vereniging voor de Staathuishoudkunde 1988. Leiden/Antwerpen: Stenfert Kroese. 相似文献
912.
The Journal of Technology Transfer - Foreign-born academic scientists have been consistently shown to be more productive than the native-born in the United States with regard to research and... 相似文献
913.
The effectiveness of social skills training (SST) for juvenile delinquents: a meta-analytical review
van der Stouwe Trudy Gubbels Jeanne Castenmiller Yvonne L. van der Zouwen Marion Asscher Jessica J. Hoeve Machteld van der Laan Peter H. Stams Geert Jan J. M. 《Journal of Experimental Criminology》2021,17(3):369-396
Journal of Experimental Criminology - To examine the effectiveness of social skills training (SST) for juvenile offenders and for whom and under which conditions SSTs are the most effective.... 相似文献
914.
van Sintemaartensdijk Iris van Gelder Jean-Louis van Prooijen Jan-Willem Nee Claire Otte Marco van Lange Paul 《Journal of Experimental Criminology》2021,17(4):657-676
Journal of Experimental Criminology - This study investigates the deterrent effects of incremental levels of guardianship on residential burglary and assesses how burglars differ from non-burglars... 相似文献
915.
Geoffrey Stewart Morrison Ewald Enzinger Vincent Hughes Michael Jessen Didier Meuwly Cedric Neumann S. Planting William C. Thompson David van der Vloed Rolf J.F. Ypma Cuiling Zhang A. Anonymous B. Anonymous 《Science & justice》2021,61(3):299-309
Since the 1960s, there have been calls for forensic voice comparison to be empirically validated under casework conditions. Since around 2000, there have been an increasing number of researchers and practitioners who conduct forensic-voice-comparison research and casework within the likelihood-ratio framework. In recent years, this community of researchers and practitioners has made substantial progress toward validation under casework conditions becoming a standard part of practice: Procedures for conducting validation have been developed, along with graphics and metrics for representing the results, and an increasing number of papers are being published that include empirical validation of forensic-voice-comparison systems under conditions reflecting casework conditions. An outstanding question, however, is: In the context of a case, given the results of an empirical validation of a forensic-voice-comparison system, how can one decide whether the system is good enough for its output to be used in court? This paper provides a statement of consensus developed in response to this question. Contributors included individuals who had knowledge and experience of validating forensic-voice-comparison systems in research and/or casework contexts, and individuals who had actually presented validation results to courts. They also included individuals who could bring a legal perspective on these matters, and individuals with knowledge and experience of validation in forensic science more broadly. We provide recommendations on what practitioners should do when conducting evaluations and validations, and what they should present to the court. Although our focus is explicitly on forensic voice comparison, we hope that this contribution will be of interest to an audience concerned with validation in forensic science more broadly. Although not written specifically for a legal audience, we hope that this contribution will still be of interest to lawyers. 相似文献
916.
Asian Journal of Criminology - The funding information provided at the Acknowledgement section in the original article is inaccurate. 相似文献
917.
Netherlands International Law Review - 相似文献
918.
We develop a model along the lines of Niskanen,articulating that under a soft government budgetconstraint the full production cost of the public goodis not reflected in the tax price as perceived by theconsumer-taxpayer-voter. Various proportions ofnon-tax financing and different degrees of votermyopia with respect to discounting the future taxliabilities are taken into account. It can be shownthat both the actual level of public output and theamount of slack resources are lower under a hardbudget constraint than under a soft budget regime.Lower levels of government typically operate under ahard budget constraint when compared with the federallevel since they have only limited (public) borrowingopportunities and no access to money creation(seignorage). In a federalist setting more governmentdecisions are taken under a hard budget constraintthan in a unitary state. Hence one would expect thatthe overall size of government is relatively smallerin a structure with fiscal federalism. An empiricaltest for 19 OECD-countries (1990–1992) seems tosupport this hypothesis. 相似文献
919.
The Quantifiler (QF) kit is regularly used by forensic scientists for DNA quantitation. We performed in-house validation studies which revealed some interesting observations. The QF standard displayed a two-fold difference between two different lot numbers which suggests that every standard should be tested prior to use. The Promega K562 DNA standard works well with the QF kit. c. 41% of samples that inhibited the internal PCR control (IPC) system within the QF kit still produced good Profiler Plus reactions. QIAquick was effective at removing inhibitors. The presence of dyes within casework samples were observed not to inhibit QF amplifications. Template DNA greater than 100 ng/muL appeared to inhibit the IPC. Close to identical concentration results were obtained when alternative analysis settings were used. These validation findings will assist DNA processes involved in forensic casework. 相似文献
920.
Abstract: The current research addresses the psychometric and diagnostic qualities of the Supernormality Scale-Revised (SS-R), a self-report measurement. Supernormality is defined as the tendency to systematically deny the presence of common symptoms (e.g., intrusive thoughts). In study 1, the SS-R was administered to forensic patients ( n = 63), psychiatric patients ( n = 26), honestly responding students ( n = 26), and students instructed to fake supernormality ( n = 20). Findings indicated good test–retest stability, and adequate internal consistency. Furthermore, the SS-R showed overall good predictive and convergent validity. Moreover, the diagnostic accuracy was excellent (sensitivity and specificity being 0.80 and 0.92, respectively). In study 2, 115 (healthy) controls and 32 forensic patients completed the SS-R and the Psychopathic Personality Inventory (PPI) ( J Pers Assess 1996; 66 :488), an instrument measuring psychopathy. Results showed again that the SS-R is a reliable and valid instrument. However, supernormality was not related to psychopathy as measured by the PPI. 相似文献