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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
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Since the mid‐1970s, the percentage of non‐White people convicted of white‐collar type crimes in the federal judicial system has been growing steadily. In 2015, non‐Whites accounted for more than half of all convictions for certain white‐collar type crimes, but the increase in non‐White participation has not occurred evenly across all race and ethnic groups. Asians and Latinos have increased their participation in white‐collar crime more so than Blacks. Using data from the U.S. Sentencing Commission, the Equal Employment Opportunity Commission, and the U.S. Census, we investigate whether the differential increase among race and ethnic groups in white‐collar type crimes can be explained by their differential increase in middle‐class occupations. The findings have implications for opportunity, cultural, and race‐centered perspectives on crime, as well as institutional anomie theory, and they suggest that low‐level white‐collar crimes are being democratized along lines of race and ethnicity. 相似文献
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Objectives
This paper presents the findings from a retrospective qualitative process evaluation to the Scottish Community Engagement Trial (ScotCET). The study explores the unanticipated results of a randomized field trial testing the effect of ‘procedurally just’ modes of road policing on public perceptions of police. The ScotCET intervention failed to produce the hypothesized results, producing instead significant, and unexplained, negative effects on key aspects of public perception. The present study seeks to examine, from the perspectives of officers implementing the experiment, what the impacts (intended or otherwise) of participation were.Methods
Group interviews were held within the ScotCET experiment ‘units’ to explore how officers had collectively interpreted and framed ScotCET, and responded as a group to its requirements/demands. Nine groups were held over a 5-month period post experiment completion.Results
Findings indicate that communication breakdowns during the ScotCET implementation led to misunderstandings of its aims and objectives, and of the requirements placed on officers. Within the context of organizational reform and perceived organizational ‘injustice’, commonly cited aspects of police culture were invoked to facilitate non-compliance with aspects of the experimental intervention, leading to implementation failures, and, possibly, a diffuse negative effect on the attitudes and behaviors of experiment officers.Conclusions
Organizational structures and processes, and coercive top-down direction, are insufficient to ensure successful implementation of policing research, and, by implication, policing reforms, particularly those that demand alternative ways of ‘doing’ policing and ‘seeing’ citizens. Greater investment in organizational justice and encouraging openness to evidence-led knowledge is needed to promote change.348.
Ben Reid 《Third world quarterly》2013,34(5):777-793
Select responses to the January 2001 uprising against the government of President Josef 'Erap' Estrada in the Philippines demonstrate a great deal about certain contradictions and paradoxes implicit in neoliberal conceptions of democratic governance. This paper presents a critique of these conceptions, based on a radical democratic outlook. Dubbed EDSA II - given its location at the same place as the 1986 Epifanio de los Santos uprising against President Ferdinand Marcos - the uprising resulted in Estrada's replacement by Gloria Macapagal Arroyo and a different faction of the Philippine political elite. Despite never seriously threatening the hold and influence of traditional political elites in the Philippines, the uprising was criticised by some Western commentators. Their criticisms were founded on mistaken interpretations of events and are a reflection of these commentators' increasing reluctance to endorse any forms of popular political mobilisation and resistance. Their reluctance is a reflection of their neoliberal conception of democratic governance, which privileges the building of institutions to promote market efficiency over issues of power and social change. 相似文献
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The Effects of Perceived Procedural Justice on Conflict Management between Spouses,and the Mediating Role of Dyadic Adjustment 下载免费PDF全文
Rachel Ben‐ari 《Negotiation Journal》2017,33(2):129-152
In this study, we examined the role that perceived procedural justice (PPJ) plays in the conflict management behaviors that intimate spouses adopt and endorse. In this context, PPJ has been defined as the degree to which one perceives that his or her spouse makes decisions fairly, considerately, and in a participatory manner. To test the impact of perceived procedural justice on conflict resolution behavior, we applied the dual‐concern model of conflict management style. In an experiment in which participants read fictional scenarios and predicted spouses’ responses, we found that perceptions of strong PPJ enhanced the prediction of integrating (problem solving), compromising, and, to a lesser degree, obliging behavior. Perceived procedural justice also caused a reduction in avoidance behavior, but no effect we found on dominating (competing) behavior. In a following correlational study, we also found that PPJ positively correlated to enhanced integrating, compromising, and obliging behaviors, and these correlations were partially or fully mediated by the degree of “dyadic adjustment,” which is a measure of relationship health. In addition, in this second study, we found no correlation between perceived procedural justice and dominating or avoiding behavior. In both studies, participants either predicted or chose collaborative behaviors more than non‐collaborative ones. We conclude that the perception that one's partner is behaving in a procedurally just way can enhance active and egalitarian collaboration in marriage and other intimate partner relationships, but that the absence of PPJ does not seem to encourage active non‐collaboration, particularly not highly self‐centered dominating behavior. 相似文献