Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre- and Post-TRA Compliance Attitudes*

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.     

Nationalism, Regionalism, and State Institutions: An Assessment of Opinions in Spain

Acknowledging Spain's diversity, this article assesses the impactof nationalism, regionalism, and other factors on public opinionabout the country's young democratic institutions. Utilizingsurvey data, the analysis focuses on national and regional variationsin public preferences for central state institutions and federalistor other designs for state-regional relations. It concludesthat a strong base of support exists for the current democraticsystem and the institutions through which it is implemented.Nevertheless, some doubts remain about the basic state structureof central-regional relations.     

Explanation of nonspecific serologic reactions in decomposed bone tissue

Bone fragments were stored in water for 2 years at room temperature and investigated serologically using the following methods: Absorption-elution, extraction of blood group substances and immunohistochemistry (PAP). All 3 methods gave essentially specific results for fresh bone tissue but with putrid bone tissue unspecific reactions were found predominantly with the absorption-elution and PAP techniques. In contrast, more specific reactions were obtained from the extracts although they were much weaker. From this it can be concluded that pure physical binding plays a substantial role in the unspecific reaction between antibodies and bone material. It is suggested that the relevant physical properties are altered by putrification.