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TRAVIS ST. CLAIR 《Public Budgeting & Finance》2012,32(3):61-78
Much of the research on tax and expenditure limitations (TELs) focuses on the impact that limits have on the size of the public sector or the distribution of expenditures at the state and local levels. While these results shed light on the extent to which TELs succeed in reducing government spending, they do not have much to say about the impact of TELs on government budgeting or financial planning, despite the fact that voters support TELs in the hope of reducing government inefficiency (Courant, Gramlich, and Rubinfeld 1980; Ladd and Wilson 1982). This paper examines the effect of TELs on the stability of government revenues; sound tax policy entails controlling the volatility of revenues in order to plan more effectively for the future. Using panel data from Colorado's Division of Local Government as well as the Census Bureau's Annual Survey of State and Local Government Finances, this paper examines the impact of Colorado's 1992 Taxpayer's Bill of Rights (TABOR) on local government finances. Results from difference‐in‐difference estimation suggest that TELs increase revenue and expenditure volatility. 相似文献
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The failure of individuals to pay their taxes in full is a serious budgetary problem for the federal government. Existing research (Schwartz and Orleans, 1967; Grasmick and Scott, 1982) suggests that efforts to increase the guilt feelings experienced for tax evasion might improve compliance. However, neutralization theory (Sykes and Matza, 1957) predicts that guilt feelings can be reduced by neutralization strategies which justify guilt-producing behavior, compromising the inhibiting effect of guilt feelings. Our research shows that through the use of neutralization strategies which justify tax evasion the inhibiting effect of guilt feelings is sharply reduced. The implications of this finding for tax compliance programs based on appeals to the moral obligation of paying taxes are discussed. 相似文献
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Traditional understanding has placed conservatism at the intersection of religion and politics and has assumed that this relationship is stronger for women than it is for men. Yet rarely has gender been a principal analytic category in such explorations, and the relationships have not been thoroughly documented. We analyze the 1980 and 1984 National Election Study data and find that religion is not a more conservatizing influence on voting behavior for women than it is for men. Reagan did best with the small group of women fundamentalist believers, and did rather well among highly religious Catholic women. In most other cases the gender gap actually widened with increasing religiosity. Although women are more religious than men, political observers are cautioned that this finding cannot be taken as evidence of women's greater support for conservative candidates. 相似文献
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Tammy Rinehart Kochel 《国际比较与应用刑事审判杂志》2018,42(4):253-272
This study examines views about police legitimacy and competence in neighbourhoods over time. The study compares theories about police legitimacy, the cooperation hypothesis, and the collective security hypothesis to predict violence. Findings suggest that when police legitimacy is deficient in neighbourhoods, a culture supportive of violence to resolve disputes may develop. Results show the importance of police competence to suppress violence and build collective efficacy. Finally, police are more successful in neighbourhoods that are collectively efficacious. The cooperation hypothesis is fully supported, but the collective security hypothesis and LaFree’s legitimacy theory receive partial support. Findings underscore the merit of examining neighbourhood consequences of police legitimacy, including how institutions, like police, can impact neighbourhood socialisation processes and are impacted by them. 相似文献
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In disadvantaged neighborhoods, prior research has found reduced social cohesion and less willingness among residents to address disruptive behaviors and violations of social norms. This deficiency is commonly associated with higher levels of disorder and crime. Therefore, recent scholarship has begun to consider whether police can help foster collective efficacy, especially in places struggling with serious crime problems. Early results are somewhat mixed. Yet the cooperation hypothesis asserts that when neighborhood residents see police as a more viable and reliable resource, residents will be emboldened to exert informal social control to address problems. Over the last two decades, hot spots policing has been recognized as an effective method to reduce crime. At the same time, there have been few rigorous studies of whether this approach impacts collective efficacy at hot spots. To investigate this question, we conducted an experiment in 71 crime hot spots, comparing a collaborative problem solving versus a directed patrol (police presence) approach versus standard policing practices. Over time, a substantial increase in police presence did appear to promote modest improvements in collective efficacy. We attribute this finding to the cooperation hypothesis. 相似文献
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