Vox Clamantis in Deserto: The Role of the Individual in Forging a Strong Duty to the Tax System
The United States is blessed with a prevailing social norm of high tax compliance. However, a number of strong forces are currently placing that norm in jeopardy. This essay reviews the process by which social norms change and the characteristics evidenced by “contagious” social norms. It then considers the important role individual action can plays in creating and maintaining a social norm of tax compliance and how individuals can be encouraged to embrace and propagate this norm. Particular emphasis is placed on 1) ways that a taxpaying social norm can be molded to make it more contagious among individuals and 2) the means of coopting important trendsetter groups into supporting the norm.
Reconsidering the Nondelegation Doctrine: Universal Service, the Power to Tax, and the Ratification Doctrine
Nothing raises the blood pressure of average Americans more than taxes-a common aphorism has it that few things in life are certain, save death and taxes. Moreover, concerns about taxation (at least in part) sparked the American Revolution. 3 From the Boston Tea Party, in December 1773, to the California property tax revolt leading to the passage of Proposition 13 a little over two hundred years later in 1978, 4 to the present, U.S. taxpayers have proven remarkably resistant to involuntarily surrendering their property to the government. Taxes may well be the price that we pay
Same Same But Different - also in Europe! A New Methodological Approach in Cross-Country Analysis of Communication Structuresapplied to five EU member states
The EU still lacks a truly European public sphere. On this level, there is still a clear lack of integration between individual member states. This means that national public spheres and cultures are still of great importance for European communication and media professionals. Comparative research into the similarities and differences between different nations is therefore valuable for cross-border PR communication activities. This paper lays out the methodological foundation for such research, discussing possible approaches and difficulties associated with comparative research. The author then introduces a potential heuristic framework for comparative analysis: the International Corporate Communication Compass. This framework is applied to five case-study EU countries (Denmark, Germany, France, Poland and the UK), showing the differences and similarities in a range of different contexts that affect public communication in all its forms. The conclusion examines how the results of such studies could be used in order to compare communication identities of different countries. This can potentially help in the development of a European public identity on the long run and in a first step can led towards a better, more adapted communication structure about European citizenship. Ultimately, communication structures within the EU might become more Europeanized than they