摘要:

Can the tools of the economic analysis of law be used to identify the optimal level of stringency in regulatory standards? Data on the costs of nursing home regulatory compliance suggest that in this domain such models could only produce wildly false estimates of the optimal level of stringency. Among the reasons for this are that:(a) actual costs of compliance explain only 19 percent of the variance in the subjectively expected costs that should inform rational choices; and(b) while there is a powerful effect of expected cost on compliance disaggregated by standard, this is not a monotonic increasing effect but a parabolic relationship. The reason for the finding that almost half the nursing homes lie on the wrong side of the turning point of this parabola is that these homes tend to be run by managers who are “disengagers” from the regulatory culture. Their behavior is not to be understood in terms of rational game playing but in terms of dropping out of the regulatory game. The disengagers are in the regulatory system but not of it and certainly not economically calculative about

ISSN:0265-8240    

DOI:10.1111/j.1467-9930.1993.tb00110.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

摘要:

The Tax Reform Act of 1986 rewrote the federal income tax code, bringing it closer to policy professionals' vision of what constitutes an equitable and efficient income tax. Research on tax compliance suggests the law might have affected taxpayer compliance in three ways: by reducing opportunities to overstate deductions, by changing perceptions of fairness, and by altering tax liabilities. Changes in taxpayer perceptions, attitudes, and noncompliance intentions were examined in three bodies of survey data, each containing pre‐and post‐reform data from independent samples of the same population. The results show an improved normative climate for taxpayer compliance and point to both the feasibility and the importance of examining the effects of substantive tax policies on taxpayer perceptions, attitudes, and behavioral intenti

ISSN:0265-8240    

DOI:10.1111/j.1467-9930.1993.tb00111.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

摘要:

Data from the Affirmative Action Agency Public Reports and the Australian Workplace Industrial Relations Survey were used to review progress in the implementation of the Australian Government's Affirmative Action legislation and to examine the relationship between following mandatory procedures and achieving outcomes that impact positively on women's workforce experiences. The data suggest that while a relationship exists at the bivariate level, it becomes considerably weaker when organizational and workforce characteristics are controlled. The variables that emerged from the analyses as strong predictors of both procedural compliance and the adoption of accommodating practices for women centered around human resource management. Where companies were committed to human resource management, both procedural compliance and accommodating practices tended to be high. These data demonstrate the importance of linking legislation for social change with workplace functions, particularly when resistance to the legislation is high and capacity to enforce is low.

ISSN:0265-8240    

DOI:10.1111/j.1467-9930.1993.tb00112.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

摘要:

During the last decade there have been enormous advances in the transplantation of vital organs ‐ in particular, the kidney, lung, heart, liver and pancreas. Unfortunately, efforts to provide the benefits of these operations to patients have been severely hindered by limitations in the supply of organs ‐limitations which, in the view of the author, are a consequence of regulation prohibiting the use of market incentives to increase the supply. We conclude that the law should be changed to allow the use of incentives to induce the donation of both present and future interests in cadaver org

ISSN:0265-8240    

DOI:10.1111/j.1467-9930.1993.tb00113.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY