Law Commons^™

Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde

Faculty Scholarship

In 1982, then Commissioner of Internal Revenue Roscoe Egger reported to Congress that legal sector noncompliance with the Federal Income Tax statutes generated an "income tax gap" of $81 billion in 1981, up from $29 billion in 1973. He further projected a gap of $120 billion for 1985 (U.S. Congress, 1982). Perceptions of accelerating noncompliance inspired a crisis mentality within the Internal Revenue Service, Congress, and the tax bar.

The IRS responded in part by funding a major independent study of tax noncompliance via the National Academy of Sciences, and the American Bar Foundation initiated an investigation of its own …

Contributions Of Victimization To Delinquency In Inner Cities, Jeffery Fagan, Elizabeth S. Piper, Yu-Teh Cheng

Faculty Scholarship

The relationship between victimization and criminality has been widely cited in recent years. Early thinking and public perceptions about crime intuitively presumed that criminals were distinct from their victims. Crime control policies resulted which promoted the physical separation of victims from predatory offenders through "target hardening" and "defensible space." Such distinctions, however, ignored the empirical evidence on the considerable overlap between offender and victim profiles and distorted the reality of events in which persons are labelled as victims or victimizers based only on the consequences of the event. Given the homogeneous relation between victim and offender, theories of crime that …

Foreign States And The Constitution, Lori Fisler Damrosch

Faculty Scholarship

This article does not advocate judicial abstention from deciding the constitutional claims of foreign sovereigns. Rather, the argument is that constitutional claims against the actions of the federal political branches must fail on the merits because of the relationship of foreign states to the federal structure. When, on the other hand, a claim does not directly confront or conflict with the political branches' foreign policy, the federal courts should adjudicate the merits of foreign state claims by applying constitutional jurisprudence to sustain or reject the claim. Part III of this article elaborates upon the relationship between the thesis in Part …