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
Concentration of amino acids in wine after the end of fermentation by Saccharomyces cerevisiae strains
Both quantitative and qualitative differences in the utilization and release of assimilable nitrogen by two wine strains of Saccharomyces cerevisiae (cerevisiae and capensis) under different conditions of oxygen were observed. These differences were influenced by the presence of oxygen at the beginning of the fermentation, and by the strain of S cerevisiae. The release of some amino acids post-fermentation may be the result of reoxidation of NAD(P)H in order to maintain a normal redox balance. Copyright © 2003 Society of Chemical Industry