Taxpayer Reporting Responses and the Tax Reform Act of 1986

This paper examines the effects of the Tax Reform Act of 1986 on the reporting decisions of taxpayers, using microlevel information from the 1984 and 1989 Statistics of Income. We find that tax reform clearly mattered in the reporting decisions of individuals, with reporting elasticities that cluster between 0.3 and 0.7. However, our results also indicate that individuals' estimated responses vary in different ways for individuals with different income levels, in ways that differ by the types of incomes received by taxpayers, in ways that are sensitive to the estimation approach, and in ways that depend upon data adjustment methods.     

Differing Current Managerial Approaches in the Corrections of Four Selected New States of Africa

Like the other colonial powers, the British tended to apply the same management model in corrections to virtually all their colonies, protectorates, or possessions in Africa, as elsewhere in their empire. What differences lay between the management of corrections in various colonies, protectorates, or possessions tended to reflect the uniqueness of socio-cultural conditions. However, with the advent of independence there have been some isolated instances of a radical departure from the colonial model. It is this continuity and discontinuity, therefore, that this paper seeks to examine.     

The System of Quasi-Police Control in South Africa

South Africa, the only white-dominated country in Africa, is known all over the world for its apartheid policy, a policy which has been well-orchestrated for more than four decades. The institutions of the country reflect and are subservient to that policy. The purpose of this paper is to examine the quasi-police controls in that country.     

RACIAL–ETHNIC THREAT,OUT‐GROUP INTOLERANCE,AND SUPPORT FOR PUNISHING CRIMINALS: A CROSS‐NATIONAL STUDY*

Scholars often have used the group threat thesis to explain why punitiveness varies across places. This research regularly has found that punitiveness is harsher in places with a larger minority population. Yet researchers only have had a rudimentary grasp of why this is the case. Moreover, most prior research has focused only on the United States, giving us little knowledge of whether the group threat thesis is a viable explanation of cross‐national differences in punitiveness. In the current study, we postulate that the relative size of the out‐group population affects punitiveness indirectly, via its impact on individual intolerance toward ethnic out‐groups. We test this thesis cross‐nationally with data from individuals residing in 27 European countries. Our findings are consistent with the argument that greater racial/ethnic diversity at the country level affects individuals’ attitudes toward minority out‐groups, which in turn increases their support for severely punishing criminal offenders.