Fairness Matters — More than Deterrence: Class Bias and the Limits of Deterrence
Fairness Matters — More than Deterrence: Class Bias and the Limits of Deterrence
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公平很重要——不仅仅是威慑：阶级偏见和威慑的局限性
DOI：
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发表时间：
2010
期刊：
影响因子：
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通讯作者：
P. Leighton
中科院分区：
文献类型：
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作者：
P. Leighton
这篇文章是对一篇关于严重税务欺诈和不合规的文章的回应和评论。它提供了美国税收执法的背景，指出反税收和反国税局的情绪很高，甚至在“法律和秩序”政客中也是如此。鉴于这个国家是建立在一场税收反抗（波士顿倾茶事件）之上的，对惩戒性起诉的限制在其他国家是不存在的。然而，公平有时需要这样的起诉来帮助自愿遵守和合法性。但是，税收管理（以及更广泛的刑事司法系统）中的阶级偏见破坏了这一目标，而且分析也避免从该系统是否支持一个被视为为所有人利益而工作的政府的角度来界定税收系统的合法性。
This article is a response and commentary on an article about serious tax fraud and and noncompliance. It provides an American context on tax enforcement, noting that anti-tax and anti-IRS sentiment is high, even among "law and order" politicians. Given that the country was founded on a tax revolt (Boston Tea Party), there are limits to exemplary prosecutions not present in other countries. However, fairness sometimes requires such prosecutions to aid with voluntary compliance and legitimacy. But class bias in tax administration (and the criminal justice system more generally), undermine this goal, and analysis has avoided framing the legitimacy of the tax collection system in terms of whether that system supports a government that is perceived as working in the interests of all.