A Knight without a Sword? The Effects of Audit Courts on Tax Morale

The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP [1998] (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.

CT scanning in archaeology

In this chapter we will review the use of x-ray computed tomography (CT) scanning in the field of archaeology. The story will be told in roughly chronological order, starting with the first reported use of a CT scanner in the field of archaeology and then look at some some possibilities for the future. Since the introduction of the x-ray CT scanner in the 1970’s the quality of the images has steadily improved enabling the role of the CT scanner to expand into the field of archaeology. In the context of this chapter, archaeology will be deemed to include the study of ancient human remains and artefacts but exclude remains from pre-history, which normally comes under the heading of palaeontology. (It would perhaps be appropriate to note that CT scanners have been successfully applied in the study of fossils). CT scans have mostly been used to study mummies but have also been used to examine other archaeological artefacts such as clay tablets, scrolls, pottery, bronze statues and swords.