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Der Augsburger Philipp Hainhofer ist die bedeutendste Vermittler-Persönlichkeit für Kunst sowie politische und kulturelle Information in der ersten Hälfte des 17. Jahrhunderts nördlich der Alpen. Als "cultural broker" überschritt er beständig konfessionelle und politische Grenzen. Zwischen seinen geschäftlichen, diplomatisch-politischen und gelehrten Korrespondenzen, seinen für höfische Rezipienten konzipierten Reisebeschreibungen, seinen komplexen Kunstkammerschränken und seinem Handel mit Kunstwerken, anderen Luxusgütern, Büchern und Handschriften bestanden vielfältige Austauschprozesse. Diese Arbeitsfelder Hainhofers konvergieren in seinen Reiserelationen: Sie bilden den Kern seines schriftlichen Nachlasses und eine außerordentliche Ressource für Kunstgeschichte und Geschichtswissenschaften der Frühen Neuzeit sowie für benachbarte Disziplinen, und dies unter diversen Gesichtspunkten wie der Erforschung von Residenzen und Sammlungen, Hof-, Adels- und Zeremonialkultur, Reise- und Kunstliteratur, kulturellem Austausch und materieller Kultur, Diplomatie- und Politikgeschichte. Ziel der digitalen Edition ist es, die Reiserelationen Hainhofers erstmals vollständig in Form von digitalen Faksimiles der Handschriften und als Volltext vorzulegen und mit umfangreichen kritischen Apparaten und Sachkommentaren in Text und Bild zu versehen. Die erste Projektphase bis 2020 umfasst die zwischen 1603 und 1636 entstandenen Beschreibungen seiner fünf Reisen an den Münchner Hof. Anschließend sollen in einem zweiten Abschnitt bis 2023 die Reisen nach Nürnberg, Regensburg, Neuburg, Heidelberg (und Oberrhein) sowie Stuttgart, daraufhin in einer dritten Förderperiode die Reisen nach Stettin, Innsbruck und Dresden herausgegeben werden. Die letzte Projektphase wird das Reisetagebuch der Studien- und frühen Erwachsenenjahre sowie einige kleinere Kuraufenthalte zum Thema haben. Der Abschluss des Langfristvorhabens ist für 2029 vorgesehen. Über diese bereits seit Langem gewünschte komplette Tiefenerschließung von Hainhofers ...

It is argued that many social factors (ethics, norms, legitimacy) affecting tax compliance derive their meaning and potency from taxpayers' identities—the way they position themselves socially, relative to other taxpayers and the tax authority. Based on survey data from 965 Australians, the present study investigates taxpayers' identities at three different levels of inclusiveness (personal, subgroup, and national identity) and their implications for tax‐ethical attitudes. An inclusive identity in terms of one's nation was related to attitudes most conducive to tax compliance. It is concluded that the concept of identity is key to responsive regulation.

This article reports on empirical research undertaken to test the claim made in a law reform project that citizens could be made more certain of their legal obligations by changing the legal paradigm used to express their rights and obligations. Our research tested a number of hypotheses involving different formulations of the claim being made. We find that the alternative paradigm being presented was inferior to current practice and offer some reasons that would explain our results and the significance of this work for other areas of legal research.

An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the effects of tax-reporting schedules are considered to illustrate the logic, potential challenges and outcomes of such an approach. Third, we discuss the main principles of an evidence-based approach, as well as its practical and political obstacles in the context of taxation. An evidence-based approach means basing administrative practices and strategies on an understanding of relevant processes that is obtained from systematic, theory-driven and cumulative research, using various appropriate methodologies including experimental and quasi-experimental evaluation designs. However, an evidence-based approach needs to consider the challenges posed by short-term orientation and risk-averse defensive postures that result from political agendas, public media scrutiny and intraorganisational dynamics.

An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the effects of tax-reporting schedules are considered to illustrate the logic, potential challenges and outcomes of such an approach. Third, we discuss the main principles of an evidence-based approach, as well as its practical and political obstacles in the context of taxation. An evidence-based approach means basing administrative practices and strategies on an understanding of relevant processes that is obtained from systematic, theory-driven and cumulative research, using various appropriate methodologies including experimental and quasi-experimental evaluation designs. However, an evidence-based approach needs to consider the challenges posed by short-term orientation and risk-averse defensive postures that result from political agendas, public media scrutiny and intraorganisational dynamics.

This article reports on empirical research undertaken to test the claim made in a law reform project that citizens could be made more certain of their legal obligations by changing the legal paradigm used to express their rights and obligations. Our research tested a number of hypotheses involving different formulations of the claim being made. We find that the alternative paradigm being presented was inferior to current practice and offer some reasons that would explain our results and the significance of this work for other areas of legal research.

To seek compliance with rules and laws, regulatory authorities are usually in a position of power over a heterogeneous population or multiple groups. Power may thus need to be analysed as a tripartite relationship between authority, ingroup and outgroup. Based on the social identity approach and related justice theories, it is argued that social identification with an inclusive category that includes ingroup, outgroup and authority determines how group members react to the authority's power use and how legitimate they find the authority. Two studies were set in the context of the Australian tax system, an experimental study with a student sample and a survey with a random sample of Australian citizens. Results were consistent with the theoretical analysis. Participants who identified less strongly with the inclusive category (Australians) attributed more legitimacy to the tax authority, when it exercised effective power over the outgroup (Study 1), or when it appeared lenient towards the ingroup (Study 2). In contrast, participants who identified strongly with the inclusive category attributed more legitimacy to the tax authority when it used its powers consistently towards both groups.

This paper details the design and findings of a study commissioned by the Australian Board of Taxation. The study tried to test empirically the claim, made in the Review of Business Taxation, that the proposed Tax Value Method (TVM) of defining the tax base would increase 'certainty' for taxpayers and administrators. The study investigated this proposition under controlled experimental conditions, covering a number of possible meanings of the concept of certainty. University students were chosen as participants as they had presumably little experience with, and little prior knowledge about, either the current legislation or the proposed legislation following TVM. The participants were instructed in TVM or, as a control group, in the current legislation. They then were asked to solve twenty tax problems and rate their confidence in their answers. Overall, the findings suggest that: -TVM will lead to less consistency or consensus on the answers to tax problems, particularly in some areas of tax law; -TVM will lead to less confidence in the correctness of answers taxpayers reach to their tax problems, -TVM will lead to less confidence that taxpayers are correctly following the steps which the law requires to determine answers to their tax problems, and -TVM will lead taxpayers to reach less accurate answers to their tax problems, at least in some areas of tax law. The study thus does not support the claim that TVM would lead to greater certainty in the tax system. On the contrary, the empirical evidence suggests TVM could lead to less certainty, less confidence and less accuracy. Limitations of the study are discussed in detail.

To seek compliance with rules and laws, regulatory authorities are usually in a position of power over a heterogeneous population or multiple groups. Power may thus need to be analysed as a tripartite relationship between authority, ingroup and outgroup. Based on the social identity approach and related justice theories, it is argued that social identification with an inclusive category that includes ingroup, outgroup and authority determines how group members react to the authority's power use and how legitimate they find the authority. Two studies were set in the context of the Australian tax system, an experimental study with a student sample and a survey with a random sample of Australian citizens. Results were consistent with the theoretical analysis. Participants who identified less strongly with the inclusive category (Australians) attributed more legitimacy to the tax authority, when it exercised effective power over the outgroup (Study 1), or when it appeared lenient towards the ingroup (Study 2). In contrast, participants who identified strongly with the inclusive category attributed more legitimacy to the tax authority when it used its powers consistently towards both groups.

An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the effects of tax-reporting schedules are considered to illustrate the logic, potential challenges and outcomes of such an approach. Third, we discuss the main principles of an evidence-based approach, as well as its practical and political obstacles in the context of taxation. An evidence-based approach means basing administrative practices and strategies on an understanding of relevant processes that is obtained from systematic, theory-driven and cumulative research, using various appropriate methodologies including experimental and quasi-experimental evaluation designs. However, an evidence-based approach needs to consider the challenges posed by short-term orientation and risk-averse defensive postures that result from political agendas, public media scrutiny and intraorganisational dynamics.