Social and Behavioral Sciences Commons^™

Taking Kawashima Seriously: A Review Of Japanese Research On Japanese Legal Consciousness And Disputing Behavior, Setsuo Miyazawa

Faculty Scholarship

This paper discusses Japanese research on legal consciousness (ho-ishiki) and civil disputing. The author presents a recent explication of Takeyoshi Kawashima's concept of legal consciousness as a cultural factor and also proposes to explore the possibility of treating it as an individual, attitudinal factor. He also reviews large-scale surveys of aggregate-level culture and studies on individual-level disputing behavior. The need and possibility of a longitudinal study of individual disputing behavior that uses individual-level attitudes and regional culture as explanatory variables is suggested.

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 …