THE TAX LITIGATION DECISION: AN ANALYSIS OF THE SMALL CLAIMS DIVISION OF THE U.S. TAX COURT*

One of the more difficult but intriguing problems in the tax field is the decision of when (and how) to settle tax disputes with the Internal Revenue Service (IRS) and when (and how) to litigate. Research in this area of decision making is limited and has concentrated on the probability of winning in the judicial system. This paper examines the tax litigation decision for suits in the Small Claims Division of the U.S. Tax Court. Four examples are presented which involve varying degrees of information regarding the likelihood of a settlement and differing risk attitudes. The maximum amount the taxpayer should be willing to spend in pursuing litigation is derived for each case.     

Terrorism Risk Assessment,Recollection Bias,and Public Support for Counterterrorism Policy and Spending

Recollection bias (RB) refers to the phenomenon whereby after an adverse event people report that their risk assessment about a similar future event is presently no higher than their recollection of their pre‐event risk assessment. While previous research has outlined this theoretical construct and generated important empirical findings, there were some limitations. We design and employ a new national representative survey to address these limitations in this study. We examine the existence and persistence of RB among the general public in the context of a number of domestic and international terrorist attacks. We further examine the socioeconomic and political base of RB and the influences of RB on a wide range of citizens’ counterterrorism policy preferences. Our data analyses reveal strong evidence showing the occurrence of RB and its persistence across various forms of terrorism risk. With regard to the socioeconomic and political base, we find that females, older people, political conservatives, and Republicans are less likely to be subject to RB. For the effects of RB on public counterterrorism policy preferences, our analyses demonstrate that this bias significantly dampens public support for a wide range of preventive policy measures and government anti‐terrorism spending. Overall, our study, based on a national representative sample and an extended survey design, provides robust evidence of RB in terrorism risk assessment, and adds further evidence to support the idea that RB is likely a generalizable phenomenon. Implications and suggestions for future research are discussed in the conclusion.     

Public relations by newly privatized businesses in Bosnia-Herzegovina

Public relations as a communication function is emerging as an important organizational process in many parts of the world. This paper examines the development of public relations in a transitional economy: Bosnia-Herzegovina. Data from 38 newly privatized organizations show the perceived potential for public relations as these organizations attempt to communicate with new publics and gain market share in a difficult business environment. The results suggest that Bosnian public relations managers understand public relations as a relationship building function but are constrained from fulfilling this function by the realities of a transitional economy.     

Consistency of Procrustes Estimators

Lele has shown that the Procrustes estimator of form is inconsistent and raised the question about the consistency of the Procrustes estimator of shape. In this paper the consistency of estimators of form and shape is studied under various assumptions. In particular, it is shown that the Procrustes estimator of shape is consistent under the assumption of an isotropic error distribution and that consistency breaks down if the assumption of isotropy is relaxed. The relevance of these results for practical shape analysis is discussed. As a by-product, some new results are derived for the offset uniform distribution from directional data.     

FROM THE SANCTUARY TO THE SLAMMER: EXPLORING THE NARRATIVES OF EVANGELICAL PRISON MINISTRY WORKERS

Current survey research reveals that religious conservatives exhibit more punitive attitudes toward criminal offenders than their nonreligious and mainline counterparts. Despite the pervasiveness of conservative Protestant support for the punitive treatment of criminal offenders, evangelical-run prison ministry programs have proliferated in recent decades. This study uses in-depth interviews to examine the motivations of prison ministry workers. The narratives demonstrate that prison ministry workers embrace a distinctive orientation of compassion and, through sustained contact with inmates, they negotiate the tension between conservative religious values and their practical experiences working in prison ministry. From this overarching theme of compassion, three important subthemes emerged: (1) the calling of prison ministry, (2) special connections to the prison context, and (3) a sense of comfort and security with inmates. Overall, we observe how prison ministers negotiate two competing moral logics—judgment and compassion—in light of their religious convictions and experiences with inmate outreach.     

Improving response to an establishment survey through the use of web-push data collection methods

ABSTRACT

The web-push method has been shown to increase web response rates in general public surveys. Response rates from two waves of the Emergency Medical Services for Children Program’s Performance Measures Survey, a state-administered establishment survey, were compared to determine if the second wave's revised, centralized implementation strategy improved response rates and consistency across states. The centralized strategy included the web-push design; a carefully timed contacts; and a three-month timeline. The results of the centralized web-push method included a higher overall response rate for a three-month period (81.0% compared to 56.6%) as well as greater consistency in results across states.     

Looking Back and Moving Forward: The Research Agenda on the Global Governance of Mixed Migration

There is no international regime to comprehensively govern transnational migration in all of its facets. But scholars and policymakers acknowledge and study the existence of the global governance of migration. Though most have focused on disaggregating the global governance of migration into its separate regimes (refugees, labour, travel, etc.), I argue here that much of this architecture addresses the phenomenon of mixed migration. I define the global governance of mixed migration as involving a range of legal regimes impinging on actors simultaneously; shared understandings about the nature of mixed migration, including motivations and drivers; and the existence of different bilateral, regional and global arrangements for addressing the phenomenon. I critically review the interdisciplinary research agenda on the global governance of mixed migration, covering its emergence over the last twenty years, its broad empirical and conceptual dimensions, the major debates and promising directions for future research.