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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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European Journal of Political Research - 相似文献
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Many abused women use professional and community services and begin to talk to professionals about the abuse they have endured. This article presents and discusses results of a study of 270 abused women who used the services of professionals and service agencies. The article presents information on the frequency of contact and the perceived helpfulness of different professions. Also presented are the types of responses which were considered to be useful and ineffective. This study revealed that the most frequently contacted professions were not necessarily perceived to be the most helpful. Further, certain responses of the service providers were more frequently reported to have value. 相似文献
45.
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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John Wooldredge 《Journal of criminal justice》2007,35(4):379
The effectiveness of harsher sanctions for domestic violence offenders is an important topic given legislative trends in “getting tough” with these offenders. This article takes a rare look at felony domestic violence, specifically felony assaults on female intimates, with an analysis of whether conviction, jail, and imprisonment are related to the odds of subsequent charges among 353 male defendants from twenty-four Ohio trial courts of general jurisdiction. Each defendant was followed up for two years after his original case was closed and his sentence (if any) was served. Conviction and jail sentences were both related to significantly lower likelihoods of recharging for intimate assault, but prison sentences were not related to these odds. These findings are discussed in relation to the potential importance of reducing short-term opportunities for violence in order to prevent future harm. 相似文献