Restoring Tax Fairness for States and Localities Act, Section 4 H.R. 5377 (116th Congress)

Procedural Fairness and Tax Compliance.

In the traditional deterrence approach, taxpayers were considered as purely self-interested rational agents (Allingham & Sandmo 1972), and consequently, compliance was enforced by measures such as audits and sanctions. In the late nineties, a new method of regulation was proposed. This approach, the responsive regulation (Ayres & Braithwaite 1992), integrated the various measures to ensure comp...

C2nr31153d 5373..5377

We develop a new strategy of using surface functionalized small molecule organic dye nanoparticles (NPs) for targeted cell imaging. Organic dye (2-tert-butyl-9,10-di(naphthalen-2-yl)anthracene, TBADN) was fabricated into NPs and this was followed by surface modification with an amphipathic surfactant poly(maleic anhydride-alt-1-octadecene)-polyethylene glycol (C18PMH-PEG) through hydrophobic in...

M ay 2 00 0 RESTORING FAIRNESS TO DUKEGO

In this paper we correct an analysis of the two-player perfect-information game Dukego given in Berlekamp, Conway, and Guy [1, Chapter 19]. In particular, we characterize the board dimensions that are fair, i.e., those for which the first player to move has a winning strategy.

Electronic Commerce and the State Sales Tax System: An Issue of Tax Fairness

This article examines the relationship between electronic commerce and the U.S. state sales and use tax system. A framework of a high-quality tax system is used in this study, and it is applied to taxing electronic commerce sales. The first part of this article analyzes nine principles of an effective tax system and divides these principles into the categories of adequacy of revenue, fairness o...

The Anti-Injunction Act, Congressional Inactivity, and Pre-Enforcement Challenges to Section 5000A of the Tax Code