Water policy seems in perpetual crisis. Increasingly, conflicts extend beyond the statutory authority, competence, geographical jurisdictions, and political constituencies of highly specialized governing authorities. While other books address specific policy approaches or the application of adaptive management strategies to specific problems, this is the first book to focus more broadly on adaptive governance, or the evolution of new institutions that attempt to resolve conflicts among competing authorities.

Adaptive Governance and Water Conflict investigates new types of water conflicts among users in the seemingly water-rich Eastern United States. Eight case studies of water quality, water quantity, and habitat preservation or restoration in Florida were chosen to span the range of conflicts crossing fragmented regulatory boundaries. Each begins with a history of the conflict and then focuses on the innovative institutional arrangements-some successful, some not-that evolved to grapple with the resulting challenges. In the chapters that follow, scholars and practitioners in urban planning, political science, engineering, law, policy, administration, and geology offer different theoretical and experience-based perspectives on the cases. Together, they discuss five challenges that new institutions must overcome to develop sustainable solutions for water users: Who is to be involved in the policy process? How are they to interact? How is science to be used? How are users and the public to be made aware? How can solutions be made efficient and equitable?

In its diverse perspectives and unique combination of theory, application, and analysis, Adaptive Governance and Water Conflictwill be a valuable book for water professionals, policy scientists, students, and scholars in natural resource planning and management.

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.

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.

This book investigates the self-organizing responses of governments and interests to the institutional collective action (ICA) dilemmas of particular concern to students of federalism, urban governance, and regional management of natural resources. ICA dilemmas arise in fragmented systems whenever decisions by one independent formal authority do not consider costs or benefits imposed on others. The ICA framework analyzes networks, joint projects, partnerships, and other mechanisms developed by affected parties to mitigate ICA decision externalities. These mechanisms play a widespread but little-understood role in federalist systems by reshaping incentives in order to encourage coordination/cooperation. The empirical studies of urban service delivery and regional integration of regional resource management address three questions: How does a given mechanism mitigate costs of uncoordinated decisions? What incentives do potential members have to create the mechanism? How do incentives induced by the mitigating mechanism affect its sustainability in a changing environment and its adaptability to other ICA dilemmas?