(189) See Sagit Leviner
, The Role of Tax Preparers Play in Taxpayer
Building on Ayres and Braithwaite's "responsive regulation" approach (1992), Leviner
(2008) considered tax policy in Australia going back to 1980 and pointed to a regulatory regime that is mostly triggered by revelations of wrongdoing.
Barnason, S., Williams, J., Proehl, J., Brim, C., Crowley, M., Leviner
, S., ...
(50.) Naccarato M, Leviner
S, Proehl J, Barnason S, Brim C, Crowley M, Lindauer C, et al.
See Sagit Leviner
, From Deontology to Practical Application: The Vision of a Good Society and the Tax System, 26 VA.
(98) See Margaret McKerchar, Kim Bloomquist and Sagit Leviner
, 'Improving the Quality of Services Offered by Tax Agents: Can Regulation Assist?' (2008) 23 Australian Tax Forum 399, 421.
(155.) Sagit Leviner
, A New Era of Tax Enforcement.
Anthony Infanti, Jonathan Klick, Sally Lederman, Sagit Leviner
See ELLICKSON & BEEN, supra note 22, at 866-67; see also Clark, supra note 24, at 197-99 (discussing the "current housing crisis" where 5.35 million households, comprised of 12.6 million people, suffer "acute housing needs" despite a recent period of economic expansion); Sagit Leviner
, Affordable Housing and the Role of the Low Income Housing Tax Credit Program: A Contemporary Assessment, 57 TAX LAW.
Edited by Said Mahmoudi, Pernilla Leviner
, Anna Kaldal, and Katrin Lainpelto
(172) Professor Sagit Leviner
says there are five degrees of non-compliance, defined by intention: (1) commitment, (2) capitulation, (3) resistance, (4) disengagement, and (5) game playing.
703 (2005) (analyzing potential for promoting economic equality through taxation in support of democracy); Sagit Leviner
, The Vision of a Good Society and the Tax System -or- Tax Justice Revisited (June 2005), available at http://ssrn.com/abstract=759005 (supporting redistributive taxation based on deontological and consequentialist arguments concerning benefits of social communities and harms of concentrated wealth for modern democracies).