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Tax Morale What Drives People and Businesses to Pay Tax?
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
The Fall and Rise of Freedom of Contract
Declared dead some twenty-five years ago, the idea of freedom of contract has enjoyed a remarkable intellectual revival. In The Fall and Rise of Freedom of Contract leading scholars in the fields of contract law and law-and-economics analyze the new interest in bargaining freedom. The 1970s was a decade of regulatory triumphalism in North America, marked by a surge in consumer, securities, and environmental regulation. Legal scholars predicted the “death of contract” and its replacement by regulation and reliance-based theories of liability. Instead, we have witnessed the reemergence of free bargaining norms. This revival can be attributed to the rise of law-and-economics, which laid bar...
Direito 10: insights jurídicos
Esta obra é o resultado das melhores monografias de conclusão de curso de acadêmicos do curso de Direito da Universidade Feevale do segundo semestre de 2016 com orientação e parceria de professores do curso. Portanto, os artigos que compõem a presente obra são adaptações das monografias que atingiram a nota máxima na avaliação perante banca examinadora e com indicação para publicação. Os ensaios aqui reunidos dão conta de várias áreas do Direito e temáticas interdisciplinares.
Doing Case Study Research
Reflecting recent knowledge and developments in the field, this very practical, easy-to-use guide emphasizes learning how to do case study research—from the first step of deciding whether a case study is the way to go to the last step of verifying and confirming findings before disseminating them. The authors show students how to determine an appropriate research design, conduct informative interviews, record observations, document analyses, delineate ways to confirm case study findings, describe methods for deriving meaning from data, and communicate their findings. Featuring many new examples, the Third Edition offers step-by-step guidance to help beginning researchers through the stages of planning and implementing a thesis, dissertation, or independent project. This succinct “how-to” guide is an excellent place for anyone to begin doing case study research. Book Features: Straightforward introduction to the science of doing case study research. A step-by-step approach that speaks directly to the novice investigator. Many concrete examples to illustrate key concepts. Questions, illustrations, and activities to reinforce what has been learned.
A History and Theory of Informed Consent
A timely, authoritative discussion of an important clincial topic, this useful book outlines the history, function, nature and requirements of informed consent, focusing on patient autonomy as central to the concept. Primarily a philosophical analysis, the book also covers legal aspects, with chapters on disclosure, comprehension, and competence.
The Future of Bioethics
"Drawing on his previous work, Brody argues that most of the issues concerned involve power disparities. Bioethics' response ought to combine new concepts that take power relationships seriously, with new practical activities that give those now lacking power a greater voice. A chapter on community dialogue outlines a role for the general public in bioethics deliberations. Lessons about power initially learned from feminist bioethics need to be expanded into new areas - cross cultural, racial and ethnic, and global and environmental issues, as well as the concerns of persons with disabilities. Bioethics has neglected important ethical controversies that are most often discussed in primary care, such as patient-centered care, evidence-based medicine, and pay-for-performance.".
The Third Wave of Democratization in Latin America
The late twentieth century witnessed the birth of an impressive number of new democracies in Latin America. This wave of democratization since 1978 has been by far the broadest and most durable in the history of Latin America, but many of the resulting democratic regimes also suffer from profound deficiencies. What caused democratic regimes to emerge and survive? What are their main achievements and shortcomings? This volume offers an ambitious and comprehensive overview of the unprecedented advances as well as the setbacks in the post-1978 wave of democratization. It seeks to explain the sea change from a region dominated by authoritarian regimes to one in which openly authoritarian regimes are the rare exception, and it analyzes why some countries have achieved striking gains in democratization while others have experienced erosions. The book presents general theoretical arguments about what causes and sustains democracy and analyses of nine compelling country cases.
