| 000 -LEADER |
|---|
| fixed length control field |
01780naa a2200205uu 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
11481 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190211155454.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
030225s2000 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
|---|
| Koha Dewey Subclass [OBSOLETE] |
PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
DENISON, Dwight Denison, Ph.D |
| 9 (RLIN) |
20324 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Tax evasion from a policy perspective : |
| Remainder of title |
|
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Malden, MA : |
| Name of publisher, distributor, etc. |
Blackwell Publishers, |
| Date of publication, distribution, etc. |
mar./apr.2000 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
In recent years, many state legislatures have proposed, considered, and adopted legislation intended to thwart fuel tax evasion. Despite the recent political activity of state legislatures to increase fuel tax compliance, there is relatively little researc examining the evasion of excise taxes in general or the motor-fuel tax in particular. This article examines the issues of fuel tax evason from a policy perspective. We discuss the vulnerability of the fuel tax to evasion and examine how state legislatures in the southern region have responded to the tax evasion issue. We focus the examination on four major intitiatives implemented at the federal level in four broad policy areas: tax administration, penalities and punishments, liability, and visibility and enforcement. These findings provide important insigt for developing new strategies to enhance compliance to the fuel tax in particular and excise taxes in general. Furthermore ], we dicuss how issues of fuel tax compliance can be extended to other compliance issues such as Medicare fraud |
| 590 ## - LOCAL NOTE (RLIN) |
|---|
| Local note |
Public administration review PAR |
| 590 ## - LOCAL NOTE (RLIN) |
|---|
| Local note |
March/April 2000 Volume 60 Number 2 |
| 773 08 - HOST ITEM ENTRY |
|---|
| Title |
Public Administration Review: PAR |
| Related parts |
60, 2, p. 163-173 |
| Place, publisher, and date of publication |
Malden, MA : Blackwell Publishers, mar./apr.2000 |
| International Standard Serial Number |
ISSN 00333352 |
| Record control number |
|
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20030225 |
| Operator's initials, OID (RLIN) |
Cassio |
| Cataloger's initials, CIN (RLIN) |
Cassio |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20090618 |
| Operator's initials, OID (RLIN) |
1037^b |
| Cataloger's initials, CIN (RLIN) |
mayze |
