Coercion, Persuasion, and Tax Compliance

Coercion, Persuasion, and Tax Compliance

Author: Zakir Akhand

Publisher:

Published: 2016

Total Pages:

ISBN-13:

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To induce tax compliance, two opposite approaches are used: the coercive and the persuasive. Little attention has been paid in the literature to the comparative success of these two approaches. This article uses original survey data to assess the effectiveness of three coercive and three persuasive instruments used by the Large Taxpayer Unit of the Bangladesh National Board of Revenue to promote compliance by large corporate taxpayers. Using logistic regressions, we find that when instruments of either coercion or persuasion are used separately, they are less likely to improve the tax compliance of large corporate taxpayers than when both types of instruments are used in combination, although coercion seems the more powerful of the two. The findings may be relevant in other countries that rely heavily on tax revenue collected from large corporations, including Canada. Limitations of the study include the measurement of some variables using self-reported data and the assumption that no important causal constructs exist between the instruments of coercion and persuasion.


Taxes and Trust

Taxes and Trust

Author: Marc P. Berenson

Publisher: Cambridge University Press

Published: 2018-01-25

Total Pages: 381

ISBN-13: 1108420427

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Emphasizes how trust can turn a coercive tax state into a modern, legitimate one. This title is also available as Open Access.


Crime and Coercion

Crime and Coercion

Author: M. Colvin

Publisher: Springer

Published: 2000-09-01

Total Pages: 221

ISBN-13: 0312292775

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In a major new theory of criminal behavior, Mark Colvin argues that chronic criminals emerge from a developmental process characterized by recurring, erratic episodes of coercion. Colvin's differential coercion theory, which integrates several existing criminological perspectives, lays out a compelling argument that coercive forces create social and psychological dynamics that lead to chronic criminal behavior. While Colvin's presentation focuses primarily on chronic street criminals, the theory is also applied to exploratory offenders and white-collar criminals. In addition, Colvin presents a critique of current crime control measures, which rely heavily on coercion, and offers in their place a comprehensive crime reduction program based on consistent, non-coercive practices.


Coercing Compliance

Coercing Compliance

Author: Robert Mandel

Publisher: Stanford University Press

Published: 2015-02-04

Total Pages: 318

ISBN-13: 0804795355

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Few global security issues stimulate more fervent passion than the application of brute force. Despite the fierce debate raging about it in government, society and the Academy, inadequate strategic understanding surrounds the issue, prompting the urgent need for —the first comprehensive systematic global analysis of 21st century state-initiated internal and external applications of brute force. Based on extensive case evidence, Robert Mandel assesses the short-term and long-term, the local and global, the military, political, economic, and social, and the state and human security impacts of brute force. He explicitly isolates the conditions under which brute force works best and worst by highlighting force initiator and force target attributes linked to brute force success and common but low-impact force legitimacy concerns. Mandel comes to two major overarching conclusions. First, that the modern global application of brute force shows a pattern of futility—but one that is more a function of states' misapplication of brute force than of the inherent deficiencies of this instrument itself. Second, that the realm for successful application of state-initiated brute force is shrinking: for while state-initiated brute force can serve as a transitional short-run local military solution, he says, it cannot by itself provide a long-run global strategic solution or serve as a cure for human security problems. Taking the evidence and his conclusions together, Mandel provides policy advice for managing brute force use in the modern world.


International Criminal Justice and the Politics of Compliance

International Criminal Justice and the Politics of Compliance

Author: Christopher K. Lamont

Publisher: Routledge

Published: 2016-04-22

Total Pages: 235

ISBN-13: 1317114256

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International Criminal Justice and the Politics of Compliance provides a comprehensive study of compliance with legal obligations derived from the International Criminal Tribunal for the former Yugoslavia's (ICTY) Statute and integrates theoretical debates on compliance into international justice scholarship. Through the use of three models of compliance based on coercion, self-interest and norms, Christopher Lamont explores both the domestic politics of war crimes indictments and efforts by external actors such as the European Union, the United States and the Tribunal itself to induce compliance outcomes. He examines whether compliance outcomes do or do not translate into a changed normative understanding of international criminal justice on the part of target states.