There are two main concerns about tax amnesty. First, if it is anticipated it may increase cheating and reduce the efficiency of the tax system. Second, amnesty may be inequitable by letting cheaters ‘off the hook’. However, several federal governments currently hold a policy of long-term, or permanent, tax amnesty, in apparent defiance of these concerns. This paper examines fully anticipated t...

Abstract Much literature has focused on societal responses to corporate scandals, either by authorities or the public. However, there is little research deviance peers (corporations in same industry). As corporations face a Zeitgeist characterised increased attention to, and disapproval of, deviance, they are compelled respond external ‘labelling’ of their behaviour, as well that peers. In this...

This article presents the state of democracy in world 2022 using most recent Varieties Democracy dataset (V13). There are four main findings. First, level enjoyed by average global citizen is down to 1986-levels and 72% world’s population live autocracies. Second, third wave autocratization reaches a new height with 42 countries autocratizing. By contrast, only 14 democratizing. Third, between ...

Reduced pesticide use is one of the reasons given by Europeans for accepting new genetic engineering techniques. According to the advocates of these techniques, consumers are likely to embrace the application of cisgenesis to apple trees. In order to verify the acceptability of these techniques, we estimate a Bayesian multilevel structural equation model, which takes into account the multidimen...

Although the nuclear non-proliferation regime has enjoyed considerable success, today it is facing serious threats. Recent and continuing violations of the Nuclear Non-Proliferation Treaty (NPT), particularly by the Democratic People’s Republic of Korea (DPRK) and Iran, as well as the lack of substantive outcome from the 2005 NPT Review Conference, have led some critics to question whether the ...

The paper analyzes the signals of dominance in different modalities displayed during TV talk shows and debates. Dominance is defined, according to a model in terms of goals and beliefs, as a person’s having more power than others. A scheme is presented for the annotation of signals of dominance in political debates: based on the analysis of videotaped data, a typology is proposed of strategies ...

In this paper I consider a set of theories that increasingly seem to have strong relationships with one another – theories of reintegrative shaming, procedural justice, unacknowledged shame and defiance – that offer an explanation of why restorative justice processes might be effective in reducing crime and accomplishing other kinds of restoration. Some of these theoretical claims are sure to b...

Body weight has risen in defiance of health and appearance norms. This is framed in terms of the problem of time-inconsistency and self-control. The social epidemics of overeating and slimming were driven by market forces and the psychology of eating: restrained eating was easily disinhibited by the stresses of new rewards. For men, the rise in body weight was associated with the decline of fam...