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29 Law & Pol'y [i] (2007)

handle is hein.journals/lawpol29 and id is 1 raw text is: Law & Policy Volume 29, No. 1 January 2007 Note from the Editors Special Issue on Responsive Regulation and Taxation Guest Editor: Valerie Braithwaite Responsive Regulation and Taxation: Introduction 3 Valerie Braithwaite Constructing Compliance: Game Playing, Tax Law, and the Regulatory State 11 So/ Picciotto The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics 31 Michael Wenzel Taxes and Transnational Treaties: Responsive Regulation and the Reassertion of Offshore Sovereignty 51 Gregory Rawlings The Challenge of Institutional Integrity in Responsive Regulation: Field Inspections by the Australian Taxation Office 67 Vivienne Waller Culture Change in Three Taxation Administrations: From Command-and-Control to Responsive Regulation 84 Jenny Job Andrew Stout Rachael Smith Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation 102 Lars P. Feld Bruno S. Frey Higher Education Loans and Tax Evasion: A Response to Perceived Unfairness 121 Eliza Ahmed Valerie Braithwaite Taxation Threat, Motivational Postures, and Responsive Regulation 137 Valerie Braithwaite Kristina Murphy Monika Reinhart LAW & POLICY, Vol. 29, No- 1, January 2007 ISSN 0265-8240