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AbstractHow can governments get individuals and firms to pay taxes, especially given increasing tax base erosion via tax evasion, tax avoidance, and money laundering? In this paper we discuss the many different perspectives to explain why people pay – and do not pay – their taxes, especially perspectives based on "responsive regulation," and we use then these perspectives to suggest policies that governments may use to improve tax collections. We first describe an approach that is based on a single individual pursuing a single motivation by choosing a single method (tax evasion) and operating in a single country. This perspective has generated important insights, but it nonetheless has significant limitations. As a result, we then argue that this perspective must be expanded to include additional actors in the field, all pursuing additional motivations. We also expand our discussion to include additional methods of tax base erosion like tax avoidance and money laundering, as well as additional countries. We argue that explaining behavior and then devising appropriate policies requires incorporating all of these additional considerations. We also discuss the likely impact of technological innovations both on the ability of governments to collect taxes and on the ability of private agents to reduce their taxes. An important contribution of our paper is that we simulate the effects of all of these expansions to the basic model using a novel agent‐based model that is fully grounded in theory and calibrated for 33 European economics. We use this model to simulate the impacts over time of various reforms, especially reforms that implement international information‐sharing programs, by comparing tax base erosion in the absence of these reforms to erosion in their presence. Our simulation results demonstrate the importance of using a fully specified theoretical model that goes well beyond the standard economics of crime approach when considering the effects of government policy innovations. We conclude with recommendations that can in principle reduce tax base erosion via evasion, avoidance, and money laundering in the current multi‐dimensional environment as derived from the responsive regulation framework. However, these recommendations require a firm commitment from governments to their tax administrations, and these recommendations also cannot be introduced unilaterally by a single country but require international cooperation, especially via information sharing across borders.

Shipping list no.: 94-0106-P. ; Distributed to some depository libraries in microfiche. ; Mode of access: Internet.

The study aims at identifying the most prominent features of idealistic and realistic American foreign policy through highlighting three Arab issues, namely the American occupation of Iraq, the American position on the Syrian Libyan uprisings. To achieve this goal, the study used the decision-making approach, and the comparative approach in accordance with their relation to the nature of the case-study.
It is revealed that there is a difference in US foreign policy towards each issue separately, and that there is a difference in managing the issue itself. This is related to the difference in the personal aspects of the American president in that period, and the idealistic or realistic tendencies that governed his vision.
The occupation of Iraq in 2003 could be seen as indicators of realism in US foreign policy. With the succession of US administrations, those realistic indicators changed to ideal ones after the US withdrawal from Iraq in 2011, and the attempt to establish normal relations with Iraq and focus on developing the strategic partnership between the two countries.
The American position on the Libyan revolution also varied between realism after the direct military intervention in to eliminate Muammar Gaddafi's regime, and idealism through the presentation of the Obama's administration to programs and plans related to issues of democratic transition, human rights, development of informal organizations and the provision of necessary support to them, and the establishment of Trump administration high-level diplomatic activity on Libya in mid-2020 to intensify efforts to stabilize the political situation in Libya. In addition, the positions of the US administration have fluctuated on the Syrian revolution of 2011. There are realistic features, most notably the operation that the Trump administration directed at the Syrian army's Shayrat Airbase in April 2017, and ideal features represented by the Obama administration's attempts not to directly interfere in the Syrian revolution and to stay away from military action, and overlooking Russia's incursion into Syria to avoid the United States of America entering new wars, or getting directly involved in Middle Eastern conflicts.

From the first half of the s. XX, the American continent has witnessed the advance of indigenism. Through its cultural and anthropological aspect, indigenism has presented itself as an increasingly consolidated and better able stream to supplant in Peru the old symbols of nationalism. At the same time, given the symbolic force projected by the Inca civilization, due to its military power and its vast territorial extension, its memory has inexorably been imposed to support the myth that legitimizes the link between the Peruvian state and the identity sentiments of its nations. To observe thus an instrumentation more and more frequent of the Incas as myth of the origin of the Peruvian high culture, as much in elementary education, as in the commercialization, in the art or in the industry of the tourism. 18 Cultura moche como base de la identidad de un nacionalismo peruano.In the present article we will analyze how, although the impersonation of the results of the brands proved to be very effective, the result of this process is discussed by other identity constructions through myths promoted by the discovery and exploitation of regional examples of high culture that can be traced back to Tahuantinsuyo. This is the case of the departments of La Libertad and Lambayeque, where archaeological projects around the moche and chimeneas cultures are building a model of identity support that in different scenarios is confronted with the centralist idea of elevating pre-Hispanic Cusco institutions as the Peruvian paradigm of its origin. ; Desde la primera mitad del s. XX, el continente americano ha sido testigo del avance del indigenismo. A través de su vertiente cultural y antropológica, el indigenismo se ha ido presentando como una corriente cada vez más consolidada y más capacitada para suplantar en el Perú a los viejos símbolos del nacionalismo. Al mismo tiempo, dada la fuerza simbólica que proyecta la civilización incaica, por su poderío militar y su vasta expansión territorial, inexorablemente se ha ido imponiendo su recuerdo para sustentar el mito que legitima el vínculo entre el Estado peruano y los sentimientos identitarios de sus naciones. Se observa así una instrumentalización cada vez más frecuente de los incas como mito del origen de la alta cultura peruana, tanto en la educación elemental, como en el marketing, en el arte o en la industria del turismo. En el presente artículo analizaremos cómo, si bien la suplantación de los viejos símbolos resultó ser muy eficaz, el resultado de este proceso está siendo discutido por otras construcciones identitarias a través de mitos promovidos por el hallazgo y explotación de ejemplos regionales de alta cultura que pueden remontarse a tiempos anteriores al Tahuantinsuyo. Es el caso de los departamentos de La Libertad y Lambayeque, donde los proyectos arqueológicos en derredor de las culturas moche y chimú están logrando construir un modelo de sustentación identitaria que en distintos escenarios se enfrenta a la idea centralista de elevar las instituciones cusqueñas prehispánicas como el paradigma peruano de su origen.

"Developed from nearly 20 years' practice and consulting experience, this ground-breaking text challenges practitioners to understand, and work, with their clients as relational beings rather than independent units, whatever the presenting problem might be. The book focuses on an often neglected key condition, that sustainable and accountable personal relationships are a precondition for health and well-being, and argues that there are always opportunities to deepen the quality, and range, of the client's connections with their current and future significant-others. The central concern of the book is to describe practical actions that can be taken by any professional committed to strengthening the relational base of their clients - an agenda that is supported by coherently woven insights from critical theory and social epidemiology. Written in a compelling style and brought to life with more than twenty case vignettes, this original, practical and rich resource offers practitioners usable resources that can be incorporated within many practice roles. Especially relevant to senior students and those in casework, this innovative, timely, multidisciplinary material is ideal for all those who wish to make a practical difference to the lives of their clients."--Publisher's website

Increasing antimicrobial resistance has necessitated an approach to guide the use of antibiotics. The necessity to guide antimicrobial use via stewardship has never been more urgent. The decline in anti-infective innovation and the failure of currently available antimicrobials to treat some serious infections forces clinicians to change those behaviors that drive antimicrobial resistance. The majority of antimicrobial stewardship (AMS) programs function in acute-care hospitals, however, hospitals are only one setting where antibiotics are prescribed. Antimicrobial use is also high in residential aged care facilities and in the community. Prescribing in aged care is influenced by the fact that elderly residents have lowered immunity, are susceptible to infection and are frequently colonized with multi-resistant organisms. While in the community, prescribers are faced with public misconceptions about the effectiveness of antibiotics for many upper respiratory tract illnesses. AMS programs in all of these locations must be sustainable over a long period of time in order to be effective. A future with effective antimicrobials to treat bacterial infection will depend on AMS covering all of these bases. This review discusses AMS in acute care hospitals, aged care and the community and emphasizes that AMS is critical to patient safety and relies on government, clinician and community engagement.

The aim pursued in this business history study is to assess whether LOEWE - an originally German-Jewish producer of consumer electronics - had the possibility as well as the capacity to build and preserve a learning base throughout the national-socialist period. Learning base is understood here in the sense expounded by the American business historian, Alfred D. Chandler, in his investigation of firms who boast long-term prosperity. After a discussion of this concept, it is applied to LOEWE for the period running from 1923 to 1945. The main thrust of this paper is a focus on the construction of the organisational substructure that supports the learning base in the 1920s. The erosion of the technical knowledge base is then monitored in the field of television research - a domain which will prove central for the firm in the future - as a consequence of the political persecution brought about by the Third Reich.

Several established models exist to measure processes of change within the military. This article clarifies the terminology, suggests some definitions, and evaluates these models. The clarification of terminology is necessary for the subsequent critique of the theoretical bases of Charles Moskos's well-known Institution/Occupation (I/O) model. This critique is based on the real absence of a dialectical opposition between the concepts of institution and occupation, a comparison of the plural and I/O model, and the recognition that the I/O model does not represent a zero-sum system. Jean-Pierre Thomas's four strategies career model is then examined to demonstrate its inappropriateness for an empirical investigation of the professional military man-the officer. The proposal that emerges is that reference points from which to analyze the military profession be identified from within rather than from without. If the military is considered a professional bureaucracy, one example of this approach would be to adopt as a reference point the internal dialectical opposition between the hierarchical and professional poles.