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This paper provides a model for analyzing an individual's voting decision on tax amnesty and the change of his reporting behavior given amnesty is granted/rejected. Success at the polls is predicted to increase with higher penalties meted out to detected evaders while success in terms of reporting would be jeopardized. These and other implications of the model are empirically tested for two Swiss tax amnesty proposals, one rejected, the other approved by a majority of citizens/taxpayers.  相似文献   
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Lawyers have become concerned about the rising numbers and the rising amounts of professional liability claims, which have in turn driven up liability insurance premiums and temporarily even caused an alarming contraction in the supply of insurance coverage. This article examines the state of factual information that could be used to measure and explain the development. It goes on to discuss the potential role that increased knowledge of the types and causes of professional liability claims could play in efforts to reverse the development, followed by a discussion of the difficulties of obtaining usable data from the two principal potential sources—lawyers and their insurers. The second half of the article describes and evaluates the work of the American Bar Association's Special Committee on Lawyers' Professional Liability in developing, in cooperation with the major insurers, a comprehensive data collection and reporting system for lawyers' professional liability claims.  相似文献   
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Fixers can thrive in any level of political, bureaucratic, or institutional development. Paradoxically the academic research of the phenomenon of fixers is in its infancy. There exists no accepted definition of fixers; the boundaries between fixers and lobbyists remain murky, in terms of comparative administration only limited knowledge about the forces that breed different types of fixers in different political settings is available; and no deductive theory was articulated that might determine when and how fixing might become dysfunctional and corruptive. In an attempt to better understand the phenomenon of fixers more theoretically; this study analyzes fixers in view of three theories of bureaucratic corruption, and in view of the emerging theory of alternative politics. Using Israel as a case in point, the study shows that within certain national and local branches of government fixers not only create a shadow copy of official institutions, but also foster institutional corruption.  相似文献   
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