Review of Global Tax Fairness, Thomas Pogge and Krishen Mehta, Editors

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...

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...

Copy Editors Claudia Chesley, Karen Foster, Thomas Gryczan,

, Thomas Reps , Gregor Snelting ( editors ) : Programming Environments Dagstuhl - Seminar

Program Visualization: Where We Go From Here Steven P. Reiss Brown University Modem technology allows us to view our programs through the visual representation that we normally use to describe and understand them. Our experience with program visualization started with multiple views in the program development system Pecan and with algorithm animation in Balsa and later Tango. It continued with ...

the relationship between field-related cognitive styles and global reading comprehension of hypertext

this study investigates the relationship between field-related cognitive styles and global reading comprehension of hypertext. technically, field dependency is prevailing dominance of field on perception of parts, while global comprehension is skim-like reading to grasp the general content. in this research project, 60 senior and junior students of arak university majoring in english literature...