Emergency powers, anti-corruption, and policy failures during the COVID-19 pandemic in Puerto Rico [0.03%]
新冠疫情下的紧急权力、反腐败及政策失败——以波多黎各为例
Jose Atiles
Jose Atiles
This paper explores how the use of emergency powers by the US and Puerto Rican governments exacerbated the impact of the COVID-19 pandemic and manufactured the conditions for furthering the multilayered economic, legal, political, and human...
Regulating emerging technology in times of crisis: Digital contact tracing in Norway during the Covid-19 pandemic [0.03%]
危机时期新兴科技的监管：新冠疫情期间挪威的数字接触调查
Jonas Lund-Tønnesen
Jonas Lund-Tønnesen
In times of crisis, emerging technology can pose major challenges for regulators. They must deal with great uncertainty and urgency related to both the crisis and the technology. To understand such situations, this article studies the revel...
Fostering regulator-innovator collaboration at the frontline: A case study of the UK's regulatory sandbox for fintech [0.03%]
监管机构与创新者协作的前线机制研究——以英国金融科技沙盒监管为例
Lauren A Fahy
Lauren A Fahy
When supervising emerging technologies, regulators are more effective when they collaborate with business. Yet, innovative businesses are often small, inexperienced, and mistrustful. How can regulators motivate them to collaborate? This stu...
Legal-Spatial Consciousness: A Legal Geography Framework for Examining Migrant Illegality [0.03%]
法律意识与空间意识：一种考察移民非法身份的法律地理学框架
Andrea Flores,Kevin Escudero,Edelina Burciaga
Andrea Flores
In this article, we advance the concept of legal-spatial consciousness-an individual's awareness of how law and space are mutually formed and influential on their lives. Through this concept, we explore how undocumented youth in a variety o...
Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities [0.03%]
通过同时减少或促进对税务机关的信任来增强税务机关的强制力和正当性以提高税收遵从度
Eva Hofmann,Katharina Gangl,Erich Kirchler et al.
Eva Hofmann et al.
Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine th...
The Paradox of Probation: Community Supervision in the Age of Mass Incarceration [0.03%]
缓刑悖论：大规模监禁时代的社区监管制度
Michelle S Phelps
Michelle S Phelps
After four decades of steady growth, U.S. states' prison populations finally appear to be declining, driven by a range of sentencing and policy reforms. One of the most popular reform suggestions is to expand probation supervision in lieu o...
Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance [0.03%]
欧盟转移支付的分配公平感、结果有利性、身份与纳税遵从度之间的关系研究
Martina Hartner,Silvia Rechberger,Erich Kirchler et al.
Martina Hartner et al.
In a representative UK study (N = 1000) the link between distributive fairness perceptions, outcome favorability, identity, and tax compliance was researched in the context of European transfer payments. Results showed that both forms of ta...
Tax amnesties, justice perceptions, and filing behavior: a simulation study [0.03%]
税收赦免、正义感知与纳税行为的模拟研究
Silvia Rechberger,Martina Hartner,Erich Kirchler et al.
Silvia Rechberger et al.
A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offende...
When it ain't broke [0.03%]
当心无忧虑
R T Hull
R T Hull
B K Grover
B K Grover