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Helen V. Tauchen Ann Dryden Witte Kurt J. Beron 《Journal of Quantitative Criminology》1993,9(2):177-202
In this paper, we analyze the tax compliance behavior of U.S. taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns, each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidence that both audits and tax code provisions affect compliance. However, the effects are significant for only low-and high-income groups. Interestingly, work on the underground economy also suggests that it is these two groups that are least compliant. Our results for audits suggest that the ripple or general deterrent effect of audits may be substantially larger than the direct revenue yield of audits for high-income taxpayers. Our results for allowable subtractions from income imply that the 1986 Tax Reform Act changes that lowered allowable subtractions may have procompliance effects. 相似文献
223.
Intergovernmental developments for more than twenty-five yearshave produced a nation-centered federalismstrongly sofrom 1964 to 1978, somewhat less so from 19691988, anda little more so during the past two years. The reasons forthis fundamental systemic transformation include: (1) the demiseof the earlier, 150-year old, confederative party system andthe rise of a new political system with weak federative parties,but other more powerful political actors; (2) an operationaland local representational renaissance of the states, but alsoa concomitant decline of state and local political influencein Washington; (3) a steadily centralizing Supreme Court, withonly a few pro-state decisions until 1989; and (4) a rapid risein national preemptions and of a "new social regulation" thatwas aimed at state and local governments as much as at the privatesector, even as the states were used to implement them. Theonly real constraint on national activism since 1982 has beenbudget-driven federalism, not planned reform efforts. The currentsystem then requires political, representational, judicial,and constitutional reforms if the centralizing, cooptive, andpermissive features of contemporary federalism are to be corrected. 相似文献
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This article examines the impact of the Human Rights Act (HRA) on the current lack of a remedy for non-consensual publication of personal information by the media. It argues that the action for breach of confidence is now ripe for development into a privacy law in all but name and that the normative impetus for this enterprise can be found in the HRA which will require domestic courts to consider Convention jurisprudence. It will suggest that when Strasbourg decisions are examined in the context of more general Convention doctrines, they may be seen to suggest the need for an effective privacy remedy. Drawing upon approaches from other jurisdictions it seeks to demonstrate that principled solutions may be found to the thicket of legal problems associated with such development. It contends that the main objection to this enterprise, the perceived threat to media freedom, is largely misplaced, as analysis at the theoretical and doctrinal levels reveals that speech and privacy interests are in many respects mutually supportive and the areas of conflict small and readily susceptible to resolution. 相似文献
226.
Tanksley Peter T. Barnes J.C. Boutwell Brian B. Arseneault Louise Caspi Avshalom Danese Andrea Fisher Helen L. Moffitt Terrie E. 《Journal of Experimental Criminology》2020,16(3):431-461
Journal of Experimental Criminology - Examine the extent to which cognitive/psychological characteristics predict later polyvictimization. We employ a twin-based design that allows us to test the... 相似文献
227.
AbstractIn this article, we use an ecocultural framework to understand young people’s experiences of the care provided by a specialist children’s hospital. This framework conceptualizes hospital culture as situated and embodied rather than separate from people and practices. Young people’s responses, gathered during a one-day forum at the hospital, suggest ways in which a hospital can respond to them not just as individual bodies but also as members of the families and peer groups who form their broader web of care. Their input highlights the importance of consulting young people about the operations of health services themselves, not just about the patient-medico relationships that they experience whilst using a service. 相似文献
228.
Helen Carr 《Women: A Cultural Review》2013,24(1):38-62
In this article, Carr examines Jean Rhys's ambivalent feelings about her West Indian origins. She looks at the problems both she and others have had in deciding whether her work can be truly considered to belong to the category of Caribbean literature. The difficulty lies not just in her expatriate existence or European themes, but goes back to her position as a white Caribbean Creole woman, the descendant of slave-owners. Carr looks at the traditional representations of the Creole woman, and suggest that the characteristics assigned to Bertha Mason in Jane Eyre , 'intemperate and unchaste', persisted to Jean Rhys's day, and that all her fiction, even when not explicitly Caribbean, can be seen to write back to such representations. When Rhys arrived in England, she was immediately identified as Other because of her Caribbean accent, something that marked her out as disturbingly associated with non-white West Indians; in England, she was no longer really white, although back in the Caribbean her whiteness made her unacceptable to so many of her fellow Dominicans. Much of the power of her fiction comes from her knowledge of the violent scars left in the Caribbean by the colonial past, and her own experience of the prejudices and oppressions of a hierarchical metropolitan society. In particular, if it had not been for her stigmatization as the always racially dubious West Indian when she reached England, her insight into the injustices of metropolitan and colonial society might never have been so acute. 相似文献
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The issue of ‘alcohol-fuelled violence’ has been the subject of intense policy debate in Australia. While this debate is warranted, its contours and content have been informed and shaped by a surprisingly narrow range of research resources. Narrow research engagements of this kind warrant scrutiny because they can exclude from consideration crucial issues. In this article we identify one such issue, that of gender. Following a review of the Australian literature on gender, alcohol and violence, our analysis explores four case studies drawn from the Australian research corpus, focusing on large quantitative studies as these tend to receive most attention and citation in policy debate. Such studies consistently erase the contribution of key gender dynamics, namely enactments of particular (often youthful) masculinities, to violence involving alcohol, even where they simultaneously provide strong support in their data for such a conclusion. We show how this research is mobilised specifically in support of claims about the causal role of alcohol in violence and of blanket population-level responses to the problem. There is an urgent need to map the character and scope of the tendency to erase certain gender issues in research on alcohol and violence in order to better inform policy responses. 相似文献