Fiscal Exchange and Tax Compliance: Evidence From a Field Experiment

Behavioral interventions appealing to taxpayers’ reciprocity often leave tax compliance unaffected. We provide evidence that a “fiscal exchange nudge” increased tax compliance in a setting where one might not expect it: crisis-ridden Argentina. In a randomized controlled trial with over 20,000 taxpayers, a tax bill visually celebrating realized public works benefiting children increased payment rates of tax delinquents by about 20 percent, or almost 40 percent when the bills were delivered in person. Without the appeal, the new bill design generated significantly fewer payments. Changes in the design of the tax bill also increased arrears cancellation. We estimate the ratio of marginal revenues to costs for the fiscal exchange bill to be 18. The factors we associate with the unexpectedly positive impacts are consistent with strengthening an affective response. We find persistent effects of the experiment two years later. The results suggest that communities have more scope to increase tax revenues through non-threatening interventions.     

Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.     

The Europeanization of social movements in the Czech Republic: The EU and local women’s groups

The goal of this paper is to analyze the impact the EU has had on Czech women’s groups since the 1990s. Drawing on both Europeanization and social movement theories, the first section defines the theoretical framework of the paper. The second section is focused on the impact of changes in the funding of women’s groups which, since the end of the 1990s, have relied more than before on European funding. The third section analyzes the shift in the political context and the domestic political opportunity structure in the Czech Republic that has occurred in connection with the accession process. The fourth section analyzes transnational cooperation for which new opportunities have appeared with the EU’s eastward expansion. The paper concludes by summarizing its main findings.     

Access to Power Versus Exercise of Power Reconceptualizing the Quality of Democracy in Latin America

Research on comparative democratization has recently expanded its focus to issues of institutional quality: clientelism, corruption, abuse of executive decree authority, and weak checks and balances. However, problems of institutional quality are so different from those involved in regime transitions that it is unproductive to treat them as part of the same macro-process, democratization. Whereas regime transitions are changes in the form of access to power, problems of institutional quality involve the exercise of power. Abuses in the exercise of power affecting institutional quality are best characterized not as indicators of authoritarianism and deficiencies in democratization but as reflecting—in Weberian terms—patrimonialism and failures in bureaucratization. Moreover, struggles over the exercise of power involve causes, mechanisms, and actors that can be quite distinct from those at play in conflicts over access to power. The proposed analytical framework centered on the distinction between access and exercise enhances conceptual clarity and provides a stronger theoretical basis for tackling fundamental questions about politics in Latin America, including the failure of democratization to curb clientelism and foster other improvements of institutional quality, and the prospects of democratic stability under patrimonial administrations.     

Near‐fatal Intoxication with the “New” Synthetic Opioid U‐47700: The First Reported Case in the Czech Republic

Recreational use of the potent synthetic opioid 3,4‐ dichloro‐N‐(2‐(dimethylamino)cyclohexyl)‐N‐methylbenzamide (U‐47700) is rising, accompanied by increasingly frequent cases of serious intoxication. This article reports a case of near‐fatal U‐47700 intoxication. A man was found unconscious (with drug powder residues). After 40 h in hospital (including 12 h of supported ventilation), he recovered and was discharged. Liquid chromatography/high‐resolution mass spectrometry (LC/HRMS) or gas chromatography/mass spectrometry (GC/MS) were used to detect and quantify substances in powders, serum and urine. Powders contained U‐47700 and two synthetic cannabinoids. Serum and urine were positive for U‐47700 (351.0 ng/mL), citalopram (<LOQ), tetrahydrocannabinol (THC: 3.3 ng/mL), midazolam (<LOQ) and a novel benzodiazepine, clonazolam (6.8 ng/mL) and their metabolites but negative for synthetic cannabinoids. If potent synthetic opioids become cheaper and more easily obtainable than their classical counterparts (e.g., heroin), they will inevitably replace them and users may be exposed to elevated risks of addiction and overdose.     

Medellín: Body and Territory

International Journal for the Semiotics of Law - Revue internationale de Sémiotique juridique - Medellín has been a privileged subject in Colombian cinema. In films whose stories take...     

Severity of neurocognitive impairment in women who have experienced intimate partner violence in Spain

This study examines neuropsychological impairment in women who have experienced intimate partner violence using DSM 5 criteria for mild and severe cognitive impairment. A total of 108 females in Spain were included in one of three groups: psychological abuse (n = 24), physical and psychological abuse (n = 45), and no-abuse (n = 39). There were differences between the control and IPV groups in attention and executive functioning. Furthermore, approximately 25% of women experiencing IPV suffer mild neuropsychological alterations and 5% severe, mostly in memory and executive function domains. This evidence supports the growth in research that suggests psychological violence on its own to be as strongly related to poor health outcomes as physical violence in intimate partner relationships.     

Can analysis of a small clod of soil help to solve a murder case?

Soil forensics utilizes extensive soil information to answer legal questions and test hypotheses. The main difficulty often is the determination of different variables from a small amount of soil sample collected on the suspect. We developed a sequential mineralogical and chemical analyses to assess a limited quantity of soil vestiges (0.5 g) from a suspect's vehicle (adhered to the outside rear-view mirror and to the left front fender) involved in a murder case and compared them with the surface samples found at the victim's body disposal site at the Graciosa Road, Paraná State, Brazil. All results affirm that the suspect’s vehicle could have been in contact with the edge of the Graciosa Road, approximately the place where the victim’s body was located. As a result of the soil analysis and comparison, the results support the likely contact of the suspect’s vehicle with the crime scene.     

Market freedoms and private interactions under EU law

China-EU Law Journal - The Court of Justice of the European Union has ascertained that free movement provisions as enshrined in European Union primary law entail not only mandatory rules...     

Legal Aid,Social Workers,and the Redefinition of the Legal Profession in Chile, 1925–1960

This article examines the history of the Chilean Legal Aid Service (Servicio de Asistencia Judicial) from the 1920s until the 1960s. It argues that with the emergence of the “social question”—the concern for improving the lower classes' working and living conditions to promote the nation's modernization and prevent political radicalization—the Chilean legal profession committed to legal aid reform to escape a professional identity crisis. Legal aid allowed lawyers to claim they had a new “social function” advocating on behalf of the poor. However, within legal aid offices, lawyers interacted with female social workers who acted as gatekeepers, mediators, and translators between the lawyers and the poor. This gendered professional complementarity in legal aid offices helped lawyers to put limits on their new “social function”: it allowed them to maintain legal aid as a part‐time activity that did not challenge the structure of the legal system as a whole.