Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?

2005 ◽  
Vol 18 (1) ◽  
pp. 95-117 ◽  
Author(s):  
Marjorie E. Kornhauser
Keyword(s):  
Essential Element ◽  
Fundamental Principle ◽  
Right To Know ◽  
Negative Attitudes ◽  
The Right To Privacy ◽  
Political Costs ◽  
Tax Laws ◽  
The One ◽  
Definition Of ◽  
The Right

Publicity of information is a fundamental principle of American democracy. Not only is it instrumental in increasing compliance with the laws, a necessity of any government, but also it is an essential element of the right to know-which itself is an aspect of the first amendment right to free speech. Unfortunately, publicity often conflicts with another fundamental right-the right to privacy. In regards to taxes, citizens essentially have two rights to know: a right to know what the tax laws are, and a right to know that these laws are being administered fairly. Publicity in the tax context traditionally means making tax return information public records in an attempt to ensure the fair administration of the tax laws. This type of publicity, however, generates intense hostility because taxpayers perceive it as a huge invasion of their privacy.After examining the pros and cons of traditional publicity of tax information, this Essay suggests that tax publicity be reconceived more broadly. Redefined in the dictionary sense of simply the transmission of information, tax publicity can include a wide array of communications, varying as to content and audience, which can better achieve publicity’s underlying goals with minimal invasions of privacy. A large portion of publicity in this broad sense can be-and should be-educational.The Essay outlines four publicity proposals to stimulate discussion. Three use the expanded definition of publicity and focus on individual taxpayers: an annual tax statement, a short booklet to accompany the 1040, called Know Your Taxes, and an annual W-4. These essentially educational programs should deliver tax information to taxpayers more effectively than currently occurs. The fourth, more controversial, proposal suggests partial publicity-in the traditional sense. It attempts, however, to minimize the customary objections to publicizing tax return information by reducing invasions of privacy.All the proposals will cost money, but probably less than the costs of enforcing compliance only through increased audits and litigation. They may also have psychic and political costs. Although recent studies show that more informed taxpayers are often more compliant, some of the information may trigger negative attitudes which would decrease compliance and/or create pressure for lower taxes.Regardless of whether taxpayer reactions to the increased information are positive or negative, the greater publicity proposed in the Essay could have salutary effects, especially if it occurred in the context of a rational debate by elected officials about tax policy (instead of the current inflammatory rhetorical sound bites). On the one hand, if taxpayers respond positively to publicity, compliance will increase. If they act negatively, and their hostility to taxes increase, at least the publicity will arm them with more precise information that will allow them to focus their objections to the income tax and thereby lobby more effectively for real tax reform.

19. Breach of confidence: Trade secrets and private information

2019 ◽  
pp. 483-512
Author(s):  
Stavroula Karapapa ◽  
Luke McDonagh
Keyword(s):  
United Kingdom ◽  
Private Information ◽  
Technical Information ◽  
European Convention ◽  
Trade Secrets ◽  
The Right To Privacy ◽  
Common Definition ◽  
The United Kingdom ◽  
Definition Of ◽  
The Right

This chapter studies breach of confidence. In the United Kingdom, the area of breach of confidence has traditionally been used to protect ideas and information, including trade secrets. The doctrine of breach of confidence is judge-made law, rooted in equitable principles. In consequence, it has developed in a piecemeal, and sometimes contradictory fashion, so that the rationale for the action has not always been clear. Nevertheless, the law of confidence is broad enough in the United Kingdom to encompass: the common definition of a trade secret (commercial, usually technical information); personal, private information which may also have a commercial value (including information which may be protected under the right to privacy under Art. 8 of the European Convention on Human Rights (ECHR)); and information protected by the state. The chapter then looks at the role of trade secrets in intellectual property law and considers the EU Trade Secrets Directive.

The Nature of Ususfructus

1946 ◽  
Vol 9 (2) ◽  
pp. 159-170
Author(s):  
Kopel Kagan
Keyword(s):  
Great Difficulty ◽  
Roman Law ◽  
Present Position ◽  
Modern Times ◽  
The Subject ◽  
The One ◽  
Definition Of ◽  
The Right ◽  
Opening Statements ◽  
In Virtue Of

No satisfactory definition of Dominium in Roman Law has yet been achieved. Amongst English writers Austin many years ago found great difficulty in this question while in modern times Professor Buckland has written ‘it is thus difficult to define Dominium precisely.’ Again, Poste, dealing with Gaius' discussion of dominium, says that his opening statements are ‘deplorably confused.’ These examples are enough to indicate the condition, of uncertainty which prevails. In my submission this uncertainty exists mainly because the conception of ususfructus has never yet been explained adequately. Of Possessio it has been said ‘the definition of Possessio to give the results outlined is a matter of great difficulty. No perfectly correct solution may be possible,’ and this statement is generally accepted as a correct assessment of the present position in juristic literature. But here, too, in my opinion, the reason is again connected with usufruct, for the possessio of the usufructuary has not yet been adequately determined. Gaius (2.93) tells us ‘usufructuarius vero usucapere non potest; primuum quod non possidet, sed habet ius utendi et fruendi.’ Ulpian holds that he had possessio in fact (‘Naturaliter videtur possidere is qui usum fructum habet’ D.41.2.12). On this subject Roby says ‘the fructuary was not strictly a possessor and therefore if he was deprived from enjoying he had not a claim to the original interdict de vi but in virtue of his quasi-possessio a special interdict was granted him.’ Austin saw difficulty in the whole problem of possessio. He wrote ‘by Savigny in his treatise on possessio it is remarked that the possessio of a right of usufruct … resembles the possessio of a thing, by the proprietor, or by an adverse possessor exercising rights of property over the thing. And that a disturbance of the one possession resembles the disturbance of the other. Now this must happen for the reason I have already stated:—namely, that the right of usufruct or user, like that of property, is indefinite in point of user. For what is possession (meaning legal possession not mere physical handling of the subject) but the exercise of a right ?’

scholarly journals Natureza jurídica da denúncia anônima dirigida à autoridade pública

2017 ◽  
Vol 1 (36) ◽  
Author(s):  
Morton Luiz Faria de Medeiros
Keyword(s):  
Freedom Of Expression ◽  
Legal Proceedings ◽  
Anonymous Reporting ◽  
The Press ◽  
Legal Texts ◽  
Right Of Action ◽  
The One ◽  
Definition Of ◽  
The Right ◽  
Political Character

RESUMOO artigo busca analisar o conceito e a natureza jurídica da denúncia anônima, a partir dos métodos de abordagem hipotético-dedutivo e hermenêutico, por intermédio da interpretação de textos jurídicos extraídos de documentos legislativos, jurisprudenciais e doutrinários. Para tanto, principia-se pela definição de anonimato, investigando-se se a denúncia anônima constitui manifestação da liberdade de expressão ou de manifestação de pensamento, ideia ou opinião, a partir de depuração desses conceitos elementares que a circundam. Embora não haja uniformidade normativa ou doutrinária quanto a delimitações terminológicas para distinguir entre as liberdades de expressão, de manifestação de pensamento, de manifestação de opinião e de imprensa, conclui-se que o direito fundamental de liberdade de manifestação de pensamento é mais abrangente, possuindo dimensões individual (liberdade de expressão) e social (liberdade de prestação de informação), além da modalidade de liberdade de provocação de autoridade pública – em que se enquadram a denúncia anônima e os direitos de petição e de ação, por exemplo. Contudo, se, por um lado, a denúncia anônima não se confunde com o direito de petição – em face de este ostentar caráter político e estar atrelado ao direito a ser informado (o que é dificultado pelo anonimato) – tampouco pode ser equiparado ao direito de ação, que para instaurar processo judicial já demanda um mínimo de elementos de prova.ABSTRACTThis paper analyzes the concept and legal basis of anonymous reporting, using hypothetical-deductive and hermeneutics methods, through the interpretation of legal texts extracted from legislative, doctrine and jurisprudence documents. It begins with the definition of anonymity, investigating whether anonymous report constitutes manifestation of freedom of expression or manifestation of thought, idea or opinion, from the depuration of the elementary concepts that surround it. Although there is no normative or doctrinal uniformity regarding terminological delimitations to distinguish between the freedoms of expression, of expression of thought, of expression of opinion and of the press, it is concluded that the fundamental right of freedom of expression of thought is wider, including individual (Freedom of expression) and social (freedom to provide information) dimensions, in addition to the modality of freedom of provocation of public authority - which include anonymous reporting and petition and action rights, for example. However, if, on the one hand, the anonymous reporting is not the same as the right of petition - because the latter has a political character and is linked to the right to be informed (which is hampered by anonymity), it cannot be the same as the right of action, which in order to institute legal proceedings already requires a minimum of evidence.

scholarly journals Protecting the Right to Privacy in China

2005 ◽  
Vol 36 (3) ◽  
pp. 645 ◽  
Author(s):  
Cao Jingchun
Keyword(s):  
Legal Protection ◽  
Modern Concept ◽  
Western World ◽  
Chinese Government ◽  
Personal Privacy ◽  
Right To Privacy ◽  
The Right To Privacy ◽  
Definition Of ◽  
The Right ◽  
The Impact

This article suggests the Chinese government should establish systematic legal protection for personal privacy in China. First, a brief introduction to the history of the concept of privacy in China is given. Based on the definition of privacy in the Western world, the modern concept of privacy has been absorbed by Chinese scholars and defined according to Chinese norms. During this process, the subjects and objects of the right to privacy have been chosen and the distinctions between the right to privacy, the right of reputation and the right to know have been made clear. This article considers that it is most important to recognise the right to privacy as an independent right both in the Constitution and Civil Code. Depending on the impact of the breach of privacy, liability for civil or criminal punishment should attach.  Besides these measures, a specific data protection law is also essential. 

scholarly journals On the issue of restriction of individual rights in civil law. Correlation between the concepts of restriction and encumbrance of civil rights

2021 ◽  
pp. 146-150
Author(s):  
V.M. Marovdi
Keyword(s):  
Civil Rights ◽  
Civil Law ◽  
Fundamental Principle ◽  
Individual Rights ◽  
Basic Law ◽  
National Legal System ◽  
Definition Of ◽  
The Right ◽  
The Relationship ◽  
Work First

In this article the author considers the concept of restriction of individual rights in civil law, as well as the re-lationship between the concepts of restriction and encumbrance of civil rights. First of all, the lack of a legislative definition of the concept of restriction of individual rights in civil law, as well as the ambiguity of the position of the legislator on the use of the term restriction and its place among related conceptsIn writing this work, first of all, attention was paid to the Constitution of Ukraine, which is the Basic Law, which serves as a guide that establishes the general boundaries of human and civil rights. The connection of the provisions of the Constitution with the norms of the Civil Code of Ukraine within the framework of the chosen topic was presented. Emphasis is placed on the fundamental principle according to which the national legal system is built, namely: “everything is allowed that is not expressly prohibited by law.”The views of some scholars who adhere to their vision of the concepts under study are given. In addition, in this study, the relationship between the concepts of restriction and encumbrance of individual rights in civil law. In the process of writing this work, the positions of legal scholars who had relatively similar positions were given. They distinguish between the above concepts, and provide the relevant features. However, outside the scope of this study were many works of scientists who do not see a difference in these concepts.None of this was left out of the regulatory framework for the definition of the above concepts at the legislative level. In particular, it was found that in contrast to the concept of restriction of individual rights, including in civil law, the current legislation contains a definition of encumbrance. There are several acts that provide this definition. And in all cases, the definition is different.Based on the analysis of regulations, it was found that the legislator does not consistently approach the definition of encumbrance. In particular, in some cases the latter includes the encumbrancer’s right to the debtor’s movable property or restriction of such right, in others - prohibition or restriction of disposal and / or use of real estate, and in some cases the legislator identifies encumbrances and restrictions.According to the results of the study, the conclusions on the failure to define in national law the concept of re-strictions on the rights of persons in civil law, as well as the lack of a clear distinction between the concept of restric-tion of the right of person and encumbrance, in particular under civil law. There is a position on the need for further research on relevant topics, which will ensure clarity and clarity of the law, and promote its effective application, as well as consensus on this issue among scholars.

Synopsis IV: Identification Fundamental Principle

1985 ◽  
Vol 25 (249) ◽  
pp. 364-371
Author(s):  
J. de Preux
Keyword(s):  
Relevant Information ◽  
Fundamental Principle ◽  
Right To Know ◽  
The Right To Know ◽  
The Right

Families have the right to know the fate of their relatives (P. I, Art. 32).Each Party to a conflict must search for persons reported missing by an adverse Party and must supply all relevant information on such persons to facilitate the search (P. I, Art. 33).

scholarly journals On the Definitions of Nabla Fractional Operators

2012 ◽  
Vol 2012 ◽  
pp. 1-13 ◽  
Author(s):  
Thabet Abdeljawad ◽  
Ferhan M. Atici
Keyword(s):  
Difference Operator ◽  
Difference Operators ◽  
Fractional Operators ◽  
Initial Value ◽  
Fractional Difference ◽  
Power Rule ◽  
The One ◽  
Definition Of ◽  
The Right ◽  
Commutative Property

We show that two recent definitions of discrete nabla fractional sum operators are related. Obtaining such a relation between two operators allows one to prove basic properties of the one operator by using the known properties of the other. We illustrate this idea with proving power rule and commutative property of discrete fractional sum operators. We also introduce and prove summation by parts formulas for the right and left fractional sum and difference operators, where we employ the Riemann-Liouville definition of the fractional difference. We formalize initial value problems for nonlinear fractional difference equations as an application of our findings. An alternative definition for the nabla right fractional difference operator is also introduced.

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