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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. 相似文献
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The formation of adequate mental health systems within prisons has accelerated as a result of successful class action lawsuits. Our recent national survey questioned all state correctional departments about the existence of standards in each system, compliance with such standards, prevalence of class action lawsuits involving the issue of providing adequate mental health services for inmates, issues related to consent decrees, available mental health resources within the correctional system, and the administrative structure of the mental health system. Our purpose was to identify those factors correlated with certified class action lawsuits involving issues related to mental health services. Twenty-one states were involved in such litigation. Only the presence of psychiatric hospitals operated by the department of corrections correlated with the presence of certified class action lawsuits involving mental health services. Prison systems larger than 15,000 inmates were at higher risk for such litigation. Smaller systems having psychiatric hospitals run by the state mental health agency appeared to be at less risk for such litigation. 相似文献
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W D Haglund D G Reichert D T Reay 《The American journal of forensic medicine and pathology》1990,11(1):35-43
The Green River Murder Investigation in King County, Washington, is currently the longest active serial murder investigation in U.S. history. During its course, over 26 separate scenes with from one to five victims each have been processed. The experience of the authors is presented in order to acquaint other agencies with techniques of outdoor scene processing that have evolved during recovery of remains from Green River and other skeletal cases. 相似文献
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This study probes the interconnections among distrust of government, the historical context, and public support for the death penalty in the United States with survey data for area-identified samples of white and black respondents. Multilevel statistical analyses indicate contrary effects of government distrust on support for the death penalty for blacks and whites, fostering death penalty support among whites and diminishing it among blacks. In addition, we find that the presence of a "vigilante tradition," as indicated by a history of lynching, promotes death penalty support among whites but not blacks. Finally, contrary to Zimring's argument in The Contradictions of Capital Punishment , we find no evidence that vigilantism moderates the influence of government distrust on support for the death penalty, for either whites or blacks. Our analyses highlight the continuing influence of historical context as well as contemporary conditions in the formation of public attitudes toward criminal punishment, and they underscore the importance of attending to racial differences in the analysis of punitive attitudes. 相似文献
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