{"id":3181,"date":"2025-09-04T11:06:55","date_gmt":"2025-09-04T16:06:55","guid":{"rendered":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/?p=3181"},"modified":"2025-09-04T11:11:16","modified_gmt":"2025-09-04T16:11:16","slug":"tax-obedience-in-covid-19-times","status":"publish","type":"post","link":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/tax-obedience-in-covid-19-times\/","title":{"rendered":"Tax Obedience in COVID-19 Times"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Tax payment is a major civic duty in a modern state. Broad tax avoidance undermines governance. Several factors affect tax obedience, including the overall tax burden and the ratio between it and income, enforcement effectiveness, and taxpayers\u2019 understanding and identification with tax-paying importance. In times of severe economic crises, the temptation to avoid tax payments grows. Such an act may involve protest against a government\u2019s perceived responsibility for the crisis or its failure to handle it. In this roleplay the Tax Authority has submitted three cases to the court in which it sued taxpayers who refused to pay income tax according to an assessment determined by the income tax assessor. Each taxpayer had their own explanation for their refusal to pay the tax. Parts include roles for lawyers representing: three different taxpayers, the lawyers representing the tax authorities, and the court (the judges).<\/p>\n\n\n\n<p class=\"post_first wp-block-paragraph\"><a href=\"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-content\/uploads\/sites\/1003\/2025\/09\/Role-Play-Tax-Obedience-in-COVID-19-Times.pdf\">Tax Obedience in COVID-19 Times (PDF)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Teacher\u2019s Manual (PDF) available on <a href=\"https:\/\/open.mitchellhamline.edu\/dri_press\/13\/\">Mitchell Hamline Open Access<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax payment is a major civic duty in a modern state. Broad tax avoidance undermines governance. Several factors affect tax obedience, including the overall tax burden and the ratio between it and income, enforcement effectiveness, and taxpayers\u2019 understanding and identification with tax-paying importance. In times of severe economic crises, the temptation to avoid tax payments [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[1],"tags":[],"skills":[9,42],"nextgenbar":[44],"teaching-note":[63],"skill-level":[34],"type-of-resource":[58],"subject-matter":[29],"modality":[74],"class_list":["post-3181","post","type-post","status-publish","format-standard","category-uncategorized","skills-adr","skills-negotiation","nextgenbar-no","teaching-note-yes","skill-level-intermediate","type-of-resource-simulation","subject-matter-doctrinal-subjects","modality-both-online-and-in-person","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/posts\/3181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/comments?post=3181"}],"version-history":[{"count":0,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/posts\/3181\/revisions"}],"wp:attachment":[{"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/media?parent=3181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/categories?post=3181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/tags?post=3181"},{"taxonomy":"skills","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/skills?post=3181"},{"taxonomy":"nextgenbar","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/nextgenbar?post=3181"},{"taxonomy":"teaching-note","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/teaching-note?post=3181"},{"taxonomy":"skill-level","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/skill-level?post=3181"},{"taxonomy":"type-of-resource","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/type-of-resource?post=3181"},{"taxonomy":"subject-matter","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/subject-matter?post=3181"},{"taxonomy":"modality","embeddable":true,"href":"https:\/\/mitchellhamline.edu\/dri-skills-lab\/wp-json\/wp\/v2\/modality?post=3181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}