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Online retailers often lack nexus within a purchaser’s home state and do not collect sales tax at the point of sale. Consumers exacerbate the loss of tax revenue by typically not remitting the use tax on these purchases. To date, very little research addresses the effectiveness of methods to increase use tax compliance, and the need for more work is well documented in the literature.

This study examines, in a controlled economics-based experiment, the effectiveness of current approaches to close the use tax gap. Participants are randomly assigned to one of three treatments to determine the extent to which they would voluntarily pay use tax on a purchase transaction. The experiment mimics the natural environment and measures the participants’ actual compliance with cash payouts.

We find individuals are significantly more likely to pay the use tax when given detailed information about their online purchases and the use tax obligation compared to only receiving a description of the use tax. We also find compliance is significantly higher when individuals have a separate state income tax line on which to report use tax liability.

Unlike personal income tax compliance, consumers are more likely to evade use tax payments because taxing authorities are usually unable or unwilling to audit consumer purchases. This makes an examination of the effectiveness of reporting and collection methods worthwhile. This study measures use tax compliance based on actual consumer behavior with real economic consequences rather than taxpayer intentions, as reported in prior work. This is important because intentions and behavior are often different, especially in an economic setting. Finally, policymakers will benefit from an effectiveness-assessment of actual methods, rather than hypothetical and potentially unfeasible approaches, to try and increase use tax compliance.

Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the Afro‐American experience and to show the joys, sorrows, needs, and ideals of the Afro‐American woman as she struggles from day to day.

Democracies typically impose onerous regulation on the conduct of bureaucratic officials and remarkably light regulation of the conduct of elected officials. The traditional presumption was that politicians should be allowed to self-regulate. In many democratic regimes, politicians have shown themselves unable to carry this burden of public trust. As a result, political ethics is regulated from a perspective of public distrust, associated with fears of political corruption. Despite my personal reservations about professional ethics models (recorded here by reference to recent fictional work of novelist J.M. Coetzee), I revive a trust-based perspective to make a case for a regime of self-regulation for democratic politicians, based on a democratic hope that politicians can be trusted to act as responsible professionals.

Black women’s contributions to the struggle for educational equality and to the USA Civil Rights Movement have been deplorably under-examined and scarcely evident in educational literature. This historical, biographical account documents the life and challenges of one brilliant woman, Mamie Phipps Clark, PhD. The purpose of this paper is to consider how Mamie Phipps Clark encountered and connected with Thurgood Marshall to advance social justice and the historical outcomes in the Brown v. Board (1954) decision. More importantly, the ways in which young Black children perceived racial awareness and self-identity are examined, and the perniciously damaging effects frequently stated by children’s and their negatively held attitudes about skin color were revealed in her work (Clark and Clark, 1950).

This historiography examines Dr Mamie Phipps Clark’s scholarship. Central to Brown v. Board of Education was Dr Mamie Phipps Clark’s research agenda. She contributed to the USA’s history in the pursuit of justice and equity for children. To adequately prepare social studies and civics educators and students, the unknown has to be realized. To embrace Clark’s accomplishments within the educational literature is to forge a vast path of knowledge about children’s identity, racial awareness and psychological well-being. She worked determinedly for just ideals for generations of children and women preparing the way for just educational integration.

Nevertheless, until women, and essentially Black women’s scholarship and civic contributions are valued as imperative to foundational educational, civic, social studies, history canons the entirety of history remains veiled. When women’s scholarship by which our country achieved civic ideals is fully accepted, multicultural educators for social justice and action will claim Mamie P. Clark’s merited inclusion in the social studies and educational canon. Without the position, knowledge and expertise of Judge Thurgood Marshall, the momentous 1954 movement toward educational equity and civic righteousness would not have occurred. It took his skill, but mostly his powerful Black maleness to bring about just passage of Brown v. Board. Further, without the influential testimony of Dr Kenneth Clark at Brown v. Board the crucial argument of the “pernicious effects of segregation” would have not influenced the court in the same fashion as that of a Black woman. In fact, in one account (Pohlman, 2005), Mamie, P. Clark’s work is not mentioned when referencing a court cases’ detailed circumstances of the doll studies. Interestingly, Dr Henry Garrett, Mamie’s racist doctoral advisor is mentioned in the preliminary Virginia segregation court case as a prominent witness in this integration case without note of Dr Mamie Phipps Clark.

Howard University’s motto, Veritas et Utilitas, Truth and Service was key to Charles Houston, Thurgood Marshall, Mamie P. Clark and Kenneth Clark’s moral code. They lived the possibility to intensify equitable, equal, and accessible education by enacting legal civil rights agency and action. Nevertheless, pending any woman scholar, essentially women civic scholars, Black women’s foundational social studies scholarship and contributions are wholly vital to our educational history and canons. It is only when women’s precedents are included into the literature by which our country achieved civic justice, then social studies educators and educational researchers may begin to achieve gender inclusive practice while transforming social studies scholarship to better all students’ worlds.

Dr Mamie Phipps Clark’s work endures, as does her history and advocacy for generations of children, especially children of color, as well as women scholars. Her equitable, historical place will be actualized as long as scholars continue to herald her scholarship and contributions to the civic and social studies canon of literature.

Dr Mamie Phipps Clark. Central to Brown v. Board of Education was Dr Mamie Phipps Clark’s scholarship. She contributed to the USA’s history in the pursuit of justice and equity for children. To adequately prepare social studies and civics educators and students, the unknown has to be realized. To embrace Clark’s accomplishments within the educational literature is to forge a vast path of knowledge about children’s identity, racial awareness and psychological well-being. She worked determinedly for ideals for generations of children and women preparing the way for educational integration.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

A significant number of studies have been performed to investigate generic effects of corporate consolidations on shareholder value. Sector‐focused scrutiny has been lacking, however. European retailing has unique features that warrant investigation of consolidation effects, yet such studies are scarce or inadequate. This article seeks to fill the gap by reporting the findings of a study that ascertains the value impact of corporate consolidations in the context of European retailing. The method used in the study is analysis of the abnormal returns realised by shareholders in consolidating transactions, supplemented by examination of value‐sales and price‐earnings multiples. Its finding that retail consolidations fail to create shareholder wealth, in the short term at least, challenges retail executives to consider other ways to deliver value.

The purpose of this paper is to illuminate for teachers how the suffrage movement is centered in whiteness. The authors posit that this historical erasure is intentional, and teachers should actively find ways to counter that erasure. This paper positions teachers to ask critical questions of dominant narratives, and have students do the same.

Given the existence of historical erasure and the absence of Black suffrage stories, the authors sought to build teachers' content base by conducting a historiography of the dominant narrative of the women's suffrage movement. They examined how state standards and popular online archival collections perpetuate the dominant narrative. They provide teachers with a rich content base and include primary sources they could use to teach this content to their students.

Unsurprising, the Texas and Missouri state standards do little to advance the voices of underrepresented people, especially when it comes to the suffrage movement. Likewise, archival collections are limited by the choice of those who curated the collections. The article presents teachers with lesser known stories of the movement and accompanying primary sources.

Teachers cannot teach what they do not know. So the authors sought to build a teacher's content base so they could tell a more inclusive history. They want to help teachers identify dominant narratives and where historical erasure is happening, and commit to asking critical questions of those narratives and seek to diversity their histories.

This piece is original because much of this content is missing from current history classrooms. In addition, the primary sources and additional resources provided can strengthen a teacher's ability to teach about it.