E-filing is a new service launched in the year 2005 by the Malaysian Inland Revenue Board. This is in line with the government’s vision to leverage on the Internet technology in extending its services to the citizens and to further embrace the cutting-edge technology of the information age. Via this system, the citizens or taxpayers are able to complete an electronic application form and the ne...

To combat their aversion to paying taxes, many taxpayers can exercise some control over their tax bill. U.S. tax law includes a rich menu of tax-incentivized behaviors, including favorable treatment of mortgage interest, retirement savings, and charitable giving, among many other provisions. Through undertaking these actions, or through remembering to claim credits or deductions due for actions...

This study investigated the economics of multisystemic therapy (MST) versus individual therapy (IT) using rearrest data from a 13.7-year follow-up (Schaeffer & Borduin, 2005) of a randomized clinical trial with serious juvenile offenders (Borduin et al., 1995). Two types of benefits of MST were evaluated: The value to taxpayers was derived from measures of criminal justice system expenses (e.g....

This paper uses individual tax returns micro data from 1960 to 1997 to analyze whether taxpayers bunch at the kink points of the U.S. income tax schedule generated by jumps in marginal tax rates. Clear evidence of bunching is found only at the threshold of the first tax bracket where tax liability starts. Evidence for other kink points is weak or null. The large jumps in marginal tax rates crea...

FOR RELATED ARTICLE, SEE PAGE 967Pulmonary rehabilitation is well-established as an effective nonpharmacologic intervention for people with COPD.1McCarthy B. Casey D. Devane Murphy K. E. Lacasse Y. Pulmonary chronic obstructive pulmonary disease.Cochrane Database Syst Rev. 2015; 2: CD003793Google Scholar Comprehensive programs that include assessment, exercise training, and self-management educ...

Barker (1998) argues that since the referent of an -ee noun can be an indirect object, a direct object, a prepositional object, or a subject, -ee nouns cannot be described as a syntactic natural class. Portero Muñoz (2003) concurs and offers a semantic analysis based on Logical Structure (LS) in the framework of Role and Reference Grammar (RRG). This article proposes that RRG’s macroroles (Acto...

Implementation of criminal sanctions in the Act No. 28 Year 2007 on General Rules Taxation, give rise to legal issues conceptual level. That Tax Law, is a part State Administration requiring forceful measures for taxpayers, especially Taxable Entrepreneur, which principle form criminalization administrative behavior. Criminal through legality, wants norm setting strict and obviously legislation...

We report results from a large online randomised tax experiment in Guatemala. The trial involves short messages and choices presented to taxpayers as part of a CAPTCHA pop-up window immediately before they file a tax return, with the aim of priming honest declarations. In total our sample includes 627,242 taxpayers and 3,232,430 tax declarations made over four months. Treatments include: honest...