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Stephan Muehlbacher Erich Kirchler Herbert Schwarzenberger 《European Journal of Law and Economics》2011,32(1):89-97
The “slippery slope” framework is an alternative approach for research in tax compliance that suggests two key variables to
obtain taxpayers’ compliance: trust and power. Furthermore, two forms of compliance are distinguished. It is hypothesized
that voluntary compliance depends primarily on trust in authorities, whereas enforced compliance is a function of the power
attributed to authorities. Using a large data set (N = 3,071) on taxpayers from Austria, the United Kingdom, and the Czech
Republic, these hypotheses could be confirmed. Furthermore, whereas voluntary compliance seems to be positively related to
age and education, enforced compliance is negatively related to education. 相似文献
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Dr. Erich Gassner 《Natur und Recht》2013,35(5):324-326
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Religiosity is defined as the importance of religion in all aspects of life. The definition is operationalized into a robust measure by aggregating 14 items from the World Values Surveys. Religiosity falls by 50 % when countries pass through the transition from being underdeveloped to becoming a developed one. A formal test shows that long-run causality is predominantly from income to religiosity. The transition slope is robust to measurement error and composition of the country sample. The empirical macro relation is rationalized by some micro theory: Most components of the demand for religious goods are reduced by rising income. Churches supply religious goods directly and through three additional channels: education, healthcare, and social security. Rising income caused churches to lose control over the additional channels. 相似文献
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Erich Weede 《Asian Journal of Political Science》2013,21(2):129-153
Two or three centuries ago most of mankind was still very poor. When the West outgrew mass poverty, India was a British colony and suffered from stagnation. When East Asian economies exploited the advantages of backwardness and benefited from export-led growth, India remained inward-looking and poor. The ‘Hindu rate of growth’ preserved mass poverty. Since the reforms of the early 1990s India has exploited the advantages of backwardness and some global markets. In this article, the roots of India's failure to grow rapidly before the end of the twentieth century are analyzed. Stagnation is blamed on restrictions of economic freedom, whereas growth is explained by the expansion of economic freedom. Before the mid-twentieth century, the caste system and the legacy of sultanism curtailed economic freedom and contributed to economic stagnation. Thereafter, democratic socialism distorted incentives and generated ‘permit-license-quota raj’ or a rent-seeking society. When some obstacles to growth were dismantled, vigorous growth followed. Although expanding economic freedom remains limited. India's growth potential is not yet fully exploited. Indian infrastructure and human capital formation remain inadequate, regulations intrusive, and the budget in deficit. The rule of law looks better on paper than from the ground. Compared to China Indian public policy still has a lot of room for improvements. ‘Maoists’ or Naxalites threaten political stability and economic freedom. Geopolitics may explain India's late, slow and incomplete reforms. The rise of Asia, in particular of China and India, generates geopolitical challenges of its own. Conceivably, the global expansion of economic freedom permits not only the rise of Asia, but the peaceful management of the coming power transition between Asia and the West. 相似文献
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Kathrin Müller Drs. Günter Braunschweiger Ph.D. Rachel Klein Ph.D. Erich Miltner M.D. Peter Wiegand Ph.D. 《Journal of forensic sciences》2009,54(4):862-865
Abstract: We have developed a concept to enable the analyzing of degraded stains with limited DNA template quantity. Therefore we have constructed a short tandem repeat (STR) multiplex including the German DNA database systems (Q8). The amplicon lengths are smaller than 280 bp. For the validation of Q8 over 50 degraded samples were investigated. Amplifications were performed with “low copy number” PCR, the number of PCR cycles was increased to 33 and the reaction volume was decreased to 12.5 μL. Compared with the MPX2 and Nonaplex kit, the average success rate was increased using the Q8 kit by approximately 20% and 30%, respectively. The efficiency of a sensitive STR multiplex with reduced amplicon lengths was confirmed in comparing the success rates of Q8 for typing degraded samples and samples with limited amount of DNA template while partial profiles were observed with the majority of the samples using commercially available kits. 相似文献