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Great Britain --- Tax administration and procedure --- Taxpayers --- Accounts --- Investigation by Great Britain --- Board of Inland Revenue. --- Great Britain.

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In doing field work and observing Tea Party rallies, Eger discovered that the majority of its members were fiscally conservative, but socially liberal. This caused many divisions and splintering amongst its members, because its agenda was divided between social conservatives and progressives. This explains the rapid decline of its prominence since 2010. Even though the mainstream media (especially Fox News) wants to depict it as socially conservative, the biggest factions tend to be more liberal in the 'culture war' areas. This also shows just how out of touch the media usually is with grassro

Protest movements -- United States. --- Tea Party movement -- United States. --- Tea Party Patriots. --- Tea Party movement --- Protest movements --- Tea Baggers movement --- Teabaggers movement --- Populism --- Taxpayers' Tea Party

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The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. A priori, most observers expect that use of e-filing should reduce tax compliance costs, but this analysis suggests that the assumption should be more nuanced. In particular, policies that require business taxpayers to submit paper-based information in addition to their e-filing roughly negate savings that would otherwise be realized. In addition, adoption of e-filing requires an up-front investment by the business not only in capital assets, but also in the time, effort, and resources required to learn how to use e-filing properly and efficiently. Small businesses, in particular, are likely to face a steep "learning curve" and should probably not be forced to use e-filing before the majority of them have access to computers (with reliable electricity service) and have had a chance to become familiar with both computer use and the Internet.

Business Taxpayers --- Debt Markets --- Electronic Filing --- Emerging Markets --- Finance and Financial Sector Development --- Information Security & Privacy --- International Economics & Trade --- Paper-Based Filing --- Regression Analysis --- Tax Compliance Cost --- Taxation & Subsidies

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Ever since Alexis de Tocqueville published his observations in Democracy in America, Americans have recognized the distinctiveness of their voluntary tradition. In a work of political, legal, social, and intellectual history, Neem traces the origins of this venerable tradition to the vexed beginnings of American democracy in Massachusetts.

Civil society --- Citizens' associations --- Democracy --- Self-government --- Political science --- Equality --- Representative government and representation --- Republics --- Block associations --- Block clubs --- Citizen associations --- Neighborhood associations --- Residents' committees --- Taxpayers' associations --- Associations, institutions, etc. --- Neighborhood government --- Social contract --- History. --- Massachusetts --- Politics and government --- History --- United States --- 1775-1865

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Who benefits from public spending? Who bears the burden of taxation? How desirable is the distribution of net benefits from the operation of a tax-benefit system? This paper surveys basic concepts, methods, and modeling approaches commonly used to address these issues in the context of fiscal incidence analysis. The review covers the incidence of both taxation and public spending. Methodological points are supported by country cases. The effective distribution of benefits and burdens associated with fiscal policy depends on the size of the government, the distributive mechanisms involved, and the incentives properties of the policy under consideration. This creates a need for analytical methods to account for both individual behavior and social interaction. The approaches reviewed include simple reduced form regression analysis, microsimulation models (both the envelope and discrete choice models), computable general equilibrium modeling, and approaches that link computable general equilibrium models to microsimulation models. Explicit modeling facilitates the construction of counterfactuals to back up causal analysis. Social desirability is assessed on the basis of progressivity along with deadweight loss.

Debt Markets --- Economic Theory and Research --- Emerging Markets --- Finance and Financial Sector Development --- Macroeconomics and Economic Growth --- Personal income tax --- Private Sector Development --- Progressive tax --- Public Sector Economics and Finance --- Tax --- Tax incidence --- Tax liability --- Tax policy --- Tax Shifting --- Tax system --- Taxation --- Taxation and Subsidies --- Taxpayers