000			01780naa a2200205uu 4500
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003			OSt
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008			030225s2000 xx ||||gr |0|| 0 eng d
100	1		_aDENISON, Dwight Denison, Ph.D _920324
245	1	0	_aTax evasion from a policy perspective : _b
260			_aMalden, MA : _bBlackwell Publishers, _cmar./apr.2000
520	3		_aIn 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			_aPublic administration review PAR
590			_aMarch/April 2000 Volume 60 Number 2
773	0	8	_tPublic Administration Review: PAR _g60, 2, p. 163-173 _dMalden, MA : Blackwell Publishers, mar./apr.2000 _xISSN 00333352 _w
942			_cS
998			_a20030225 _bCassio _cCassio
998			_a20090618 _b1037^b _cmayze
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c11605 _d11605
041			_aeng