Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.

Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume 2 is a collection of eight background papers commissioned by the panel. They present novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance. The varied topics addressed include: the political and institutional context of the American tax system; a typology of noncompliance; a study of the way the visibility of noncompliance affects patterns of taxpaying in the house-painting profession; and theories of ways tax practitioners may affect their clients' compliance. These papers not only illustrate for a general audience what various disciplines can add to knowledge but also suggest for specialized researchers the opportunities that taxpayer compliance offers for extending and testing the theories of their disciplines. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.

This volume examines social influences on violent events and violent behavior, particularly concentrating on how the risks of violent criminal offending and victimization are influenced by communities, social situations, and individuals; the role of spouses and intimates; the differences in violence levels between males and females; and the roles of psychoactive substances in violent events.

Volume II takes an in-depth look at the various aspects of criminal careers, including the relationship of alcohol and drug abuse to criminal careers, co-offending influences on criminal careers, issues in the measurement of criminal careers, accuracy of prediction models, and ethical issues in the use of criminal career information in making decisions about offenders.

This volume contains commissioned reviews of research on biological influences on violent or aggressive behavior. The areas reviewed include genetic contributions to the probability of violent and related behaviors; brain structure and functioning as implicated in aggressive behavior; the roles of hormonal and neurological interactions in violent behavior; the neurochemistry of violence and aggression and its implications for the management of those behaviors; and dietary influences on violent behavior. Table of Contents Front Matter GENETIC MECHANISMS STUDIES OF HUMANS STUDIES OF ANIMALS Steroids Dopamine Norepinephrine Serotonin (5-Hydroxytryptamine) Gamma-Aminobutyric Acid - Benzodiazepine Receptors NEUROANATOMIC APPROACH NEUROPSYCHOLOGIC APPROACH PSYCHOPHYSIOLOGIC APPROACH NEUROIMAGING APPROACH HYPOGLYCEMIA, DIET, AND VIOLENT BEHAVIOR REFERENCES ANIMAL STUDIES INTRODUCTION CHROMOSOMAL ANOMALIES GENETICS AND PERSONALITY TRAITS Juvenile Antisocial Behavior NORWEGIAN TWIN STUDY Danish Twin Study Danish Adoption Studies Swedish Adoption Study Iowa Adoption Studies: Cadoret VIOLENCE AND HUMAN GENETICS Summary and Critical Overview of the Results PROSPECTS FOR FUTURE HUMAN GENETIC RESEARCH SOCIOBIOLOGY, EVOLUTIONARY THEORY, AND VIOLENCE GENETICS, RACE, AND VIOLENCE REFERENCES The Neurobiology of Violence and Aggression FELINE MODELS OF AGGRESSIVE BEHAVIOR ELICITED BY BRAIN STIMULATION ORGANIZATION AND CONTROL OF AGGRESSIVE BEHAVIOR IN THE CAT Afferent Connections Efferent Connections Afferent Connections LIMBIC-MIDBRAIN MODULATION OF AGGRESSIVE BEHAVIOR IN THE CAT NEUROPHARMACOLOGY OF AGGRESSION: THE OPIOID PEPTIDE SYSTEM SUMMARY AND CONCLUSIONS BASED ON DATA FROM STUDY OF FELINE MODELS OF AGGRESSION Adaptive Versus Maladaptive Violence and Aggression: Animal and Human Models Measuring the Dependent Variable VIOLENCE IN PERSONS WITH NEUROPSYCHIATRIC DISORDERS Schizophrenia Epilepsy Aggression as an Epileptic Equivalent Violent Offenders - Nonsex Crimes Electroconvulsive Therapy (ECT) and Pharmacotherapy Psychosurgical Treatment of Violent Offenders Treatment of Violence - A Commentary SOCIAL CLASS, AGE, AND GENDER RELATED TO VIOLENCE PSYCHOPHYSIOLOGIC STUDIES RELATED TO VIOLENCE Neurodevelopmental Issues Possible Etiological Variables Some Areas Not Addressed - Some Roads Not Traveled REFERENCES TERMINOLOGIES OF AGGRESSION Potential for Harm or Damage Aversiveness Utilities of Aggression Different Tests for Animal Aggression HETEROGENEOUS NATURE OF HUMAN AGGRESSION AND VIOLENCE HORMONES AND AGGRESSION NEUROENDOCRINOLOGY DEFINING "HORMONE" STUDIES INVOLVING HORMONES AND "AGGRESSION" STUDIES ON NONPRIMATES INFRAHUMAN PRIMATE STUDIES HUMAN DATA INFRAHUMAN PRIMATE STUDIES HUMAN DATA INFLUENCES OF SEX HORMONES ON ADULT AGGRESSIVE MOTIVATION STUDIES ON NONPRIMATES INFRAHUMAN PRIMATE STUDIES HUMAN DATA BODILY RHYTHMS AND VIOLENT BEHAVIOR ADRENOMEDULLARY FUNCTION AND HUMAN AGGRESSION EFFECTS OF HORMONES ON PERCEPTION EXPERIENCE-INDUCED CHANGES IN HORMONAL STATUS OF THE RECEIVER INFLUENCES OF FIGHTING ON ENDOCRINE FUNCTION IN MAMMALS CONCLUSION REFERENCES NEUROSCIENCE PERSPECTIVE TYPES OF AGGRESSIVE AND VIOLENT BEHAVIOR NEUROCHEMISTRY AND NEUROPHARMACOLOGY OF AGGRESSION AND VIOLENCE Noradrenergic Correlates of Animal Aggression Dopaminergic Correlates of Animal Aggression Catecholaminergic Correlates Of Human Aggression And Violence Neuropharmacologic Manipulations of Catecholamines SEROTONIN 5-HT Correlates of Animal Aggression Neuropharmacologic Manipulations of 5-HT in Animals 5-HT Correlates of Human Aggression and Violence CONCLUDING STATEMENT Gaba Correlates of Animal Aggression Neuropharmacologic Modulation of GABA ACETYLCHOLINE ANTIPSYCHOTICS ANTIDEPRESSANTS Noradrenergic and Serotonergic Reuptake Blockers and MAO Inhibitors Lithium ANXIOLYTICS GABAA-BENZODIAZEPINE RECEPTOR-CHLORIDE CHANNEL COMPLEX, AGGRESSION, AND VIOLENCE Beta-Blockers Concluding Statement REFERENCES INTRODUCTION METHODOLOGICAL ISSUES EXPERIMENTAL STRATEGIES SUGAR AND BEHAVIOR SUGAR, HYPOGLYCEMIA, AND BEHAVIOR SUGAR AND VIOLENT BEHAVIOR RESEARCH NEEDS FOR ASSESSING THE EFFECTS OF SUGAR ON VIOLENT BEHAVIOR SUGAR AND ATTENTION DEFICIT DISORDER WITH HYPERACTIVITY FOOD ADDITIVES AND ATTENTION DEFICIT DISORDER WITH HYPERACTIVITY RELATIONSHIP BETWEEN BLOOD CHOLESTEROL AND VIOLENT BEHAVIOR REFERENCES Index

Violence: directly or indirectly, we are its victims every day. For some people, that means locking doors and windows and turning on porch lights at night; for others, escape is more difficult. In their streets, neighborhoods, and even their homes, violence is a constant threat. The result: a diminished quality of life lived in fear. Violence is everywhere. If we escape its touch ourselves, we are continually bombarded with violent acts and their consequences in the guise of entertainment - in books, movies, and television - or in the daily news. Yet the news media cover only the most sensational crimes, the tip of the massive iceberg of violent crime in America. This coverage, which in some cities includes record-setting garish yearly body counts, tells us - and the rest of the world - that American society is exceedingly dangerous. But how violent are we? How do we measure violence in America, and how many violent crimes, in families and otherwise, go unreported? Are we becoming more violent? What can we do to find the answers to these and countless other questions? Violence has been the subject of a considerable amount of research, but often in unconnected areas or in response to specific violent events, such as assassinations or riots. In Understanding and Preventing Violence, a panel of experts assimilate the diverse research on the patterns and characteristics of violent behavior in the United States, including behaviors that have only recently been recognized as crimes - such as incest and spousal and elder abuse - and search for explanations and ways of altering these patterns and trends. The book describes what we know about certain types of violence, details insights into riskfactors for violence in individuals and situations, and recommends new research efforts with short- and long-term payoffs. Recognizing that our understanding of the causes of violence is limited and that there is a shortage of effective preventive actions, the authors emphasize what we do know - for example, that the potential for violence varies from city to city, street to street, and situation to situation; that not everyone exposed to the social and psychological pressures that can lead to violent behavior actually becomes violent; and that the almost 300 percent increase in the average time spent in prison by offenders has not produced a significant decrease in violent crime. The authors also propose some answers - such as several promising preventive strategies for reducing firearm-related violence that rely on existing laws. Understanding and Preventing Violence will be a key tool in helping our society better focus its efforts in the struggle to find solutions to this tragic, painful aspect of human life.

By focusing attention on individuals rather than on aggregates, this book takes a novel approach to studying criminal behavior. It develops a framework for collecting information about individual criminal careers and their parameters, reviews existing knowledge about criminal career dimensions, presents models of offending patterns, and describes how criminal career information can be used to develop and refine criminal justice policies. In addition, an agenda for future research on criminal careers is presented.