Average Level Of Compliance Research Articles

Australian urban landfills: management and economics

The current management and economic status of Australian urban landfilling is summarized. Landfills in four Australian metropolitan areas (Brisbane, Melbourne, Adelaide and Perth) were surveyed, focusing on management and economic issues. The management issues include aspects of site management and environmental monitoring. The economic components comprise the landfill charges, the capital and operating costs and the costs of site rehabilitation. It was found that: (1) in terms of the current landfill guidelines the average level of compliance with respect to environmental management in these urban landfills is relatively low; (2) landfill tipping fees do not reflect the true costs of waste disposal; and (3) there are substantial cross-subsidies in regional landfill management systems.

AMAZING GRACE: TAX AMNESTIES AND COMPLIANCE

Does a tax amnesty raise or lower compliance over time? This paper uses experimental methods to analyze the long run impact of an amnesty. The results indicate that the average level of compliance falls after an amnesty. However, a well-designed amnesty may be able to overcome this decline. If post-amnesty enforcement efforts increase, then aggregate compliance actually increases. In fact, post-amnesty compliance is higher when an amnesty is accompanied by increased enforcement efforts than when enforcement increases without an amnesty. An amnesty may therefore be an effective tool for easing the transition to a tougher tax regime.