ISSN 0265–8240 © 2007 The Authors Journal compilation © 2007 Baldy Center for Law and Social Policy Blackwell Publishing Ltd Oxford, UK LAPO aw & Policy 0265-8240 © 2007 The Aut or Journal compilation © 2007 Baldy Center for Law and Social Policy J nuary 2 07 29 1 riginal Article W & POLICY January 2007 Feld Frey TAX COMPLIANCE AS A PSYCHOLOGICAL TAX CONTRACT Tax Compliance as the Result of a P...

Both the ratios of the labor remuneration and the residents’ income are too low in Chinese national income distribution. In order to resolve this prominent problem, the Chinese authority should attach great importance to the tax adjustment for realizing the positive effect of the distributive justice. Therefore, the objective of the Individual Income Tax reform is to strengthen its function on ...

OBJECTIVES We examined the impact of a change in New York tax law on the numbers of untaxed cigarettes bootlegged from Native American reservations and resold in the South Bronx. METHODS Discarded cigarette packs were systematically collected in 30 randomized South Bronx census tracks before and after the amended tax law went into effect in 2011. Also, administrative data were gathered on the...

tax , as the most initial and most important public revenue , principally plays an important role in providing public expenses and for this purpose, it enjoys an extraordinarily higher place for all states in the world. in this way in tax laws that are currently enforced in all states including iran, special rights and powers have been granted to tax organization in order to allow it to carry o...

Background: Retrial is an additional combination of the words "retrial" and "trial". Trial is a means of justice and trial, like others, is in the introduction of error and error if there is a verdict that is accompanied by error as a result of the trial. Which must be reconsidered. In the relations between taxpayers and the tax system, a dispute is possible, which can be due to factors such as...

article was first presented as a working paper at a conference at the Hutchins Center on Fiscal & Monetary Policy at the Brookings Institution. Thanks to the Hutchins Center and its staff for their input and support. Thanks also to participants in the NYU Law Faculty Summer Workshop, the NYU Tax Policy Colloquium, the UVA Invitational Tax Conference, the Columbia Law School Tax Policy Workshop,...