Tax evasion and perceptions of tax fairness: a research note

Article Abstract:

This study investigates the argument over whether or not tax evasion results from increased rates and incentives or other kinds of factors, such as the taxpayers' belief that the taxes are unfairly high. The data used for this examination was drawn from facts on the tax rates and likely tax evasion from the years 1960-1980. Results indicate the focused time period produced a jump in evasion, and despite the fact that taxes were stable, there was an increase in the number of Americans believing taxes to be unfair, suggesting that the perceived fairness of the taxation is a greater contributor to tax evasion than simple income level, or the element of increasing tax rates.

Psychological aspects, Research, Tax evasion, Tax collection

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Americans reluctant to take responsibility

Article Abstract:

A new US communitarian movement urges citizens to accept civic responsibilities along with political rights. This movement aims at countering the tendency to claim rights without acknowledging the duties that go along with those rights. This shirking of civic obligations is apparent in such behavior as demanding government services while opposing the taxes that pay for those services. Communitarians hope to replace this sort of excessive individualism with an increased sense of the need to act together for the common good.

Social aspects, Column, Political aspects, Responsibility, Political rights

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Are new technologies the enemy of privacy?

Article Abstract:

Literature on privacy views electronic databases and computerized searches as attacks on privacy but the fact is that technology enhances privacy. Potential privacy breaches are not inherent in the technology but in how it is used and a proper understanding of the relationship between privacy and technology is therefore essential.

General services, Usage, Safety and security measures, Privacy, Right of, Right of privacy, Electronic surveillance, Surveillance equipment

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