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29 Law & Pol'y [i] (2007)

handle is hein.journals/lawpol29 and id is 1 raw text is: Law & Policy
Volume 29, No. 1                                      January 2007
Note from the Editors
Special Issue on Responsive Regulation and Taxation
Guest Editor: Valerie Braithwaite
Responsive Regulation and Taxation: Introduction    3
Valerie Braithwaite
Constructing Compliance: Game Playing, Tax Law, and
the Regulatory State                               11
So/ Picciotto
The Multiplicity of Taxpayer Identities and Their
Implications for Tax Ethics                        31
Michael Wenzel
Taxes and Transnational Treaties: Responsive Regulation
and the Reassertion of Offshore Sovereignty        51
Gregory Rawlings
The Challenge of Institutional Integrity in Responsive
Regulation: Field Inspections by the Australian
Taxation Office                                    67
Vivienne Waller
Culture Change in Three Taxation Administrations:
From Command-and-Control to Responsive Regulation  84
Jenny Job
Andrew Stout
Rachael Smith
Tax Compliance as the Result of a Psychological
Tax Contract: The Role of Incentives and Responsive
Regulation                                        102
Lars P. Feld
Bruno S. Frey
Higher Education Loans and Tax Evasion: A Response
to Perceived Unfairness                           121
Eliza Ahmed
Valerie Braithwaite
Taxation Threat, Motivational Postures, and Responsive
Regulation                                        137
Valerie Braithwaite
Kristina Murphy
Monika Reinhart

LAW & POLICY, Vol. 29, No- 1, January 2007

ISSN 0265-8240

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