Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier.
Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The...
Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess thei...
Water policy seems in perpetual crisis. Increasingly, conflicts extend beyond the statutory authority, competence, geographical jurisdictions, and political constituencies of highly specialized governing authorities. While other books address specific policy approaches or the application of adaptive management strategies to specific problems, this is the first book to focus more broadly on adaptive governance, or the evolution of new institutions that attempt to resolve conflicts among competing authorities.
Adaptive Governance and Water Conflict investigates new...
Water policy seems in perpetual crisis. Increasingly, conflicts extend beyond the statutory authority, competence, geographical jurisdictions, and ...
This book investigates the self-organizing responses of governments and interests to the institutional collective action (ICA) dilemmas of particular concern to students of federalism, urban governance, and regional management of natural resources. ICA dilemmas arise in fragmented systems whenever decisions by one independent formal authority do not consider costs or benefits imposed on others. The ICA framework analyzes networks, joint projects, partnerships, and other mechanisms developed by affected parties to mitigate ICA decision externalities. These mechanisms play a widespread but...
This book investigates the self-organizing responses of governments and interests to the institutional collective action (ICA) dilemmas of particular ...
Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reac...
