Nonetheless, if the contact between an authority and the subjects of that authority is almost always negative, then the subjects often begin to distrust the authority. The tension between taxpayer and the IRS can never be eliminated, but it can be eased. The effort of the IRS to upgrade and improve its customer service provides an example. Motivating factors include the increased needs of taxpayers as the tax code gets ever more complex and the embarrassment of the IRS whenever there is a high error rate in answering taxpayer questions. Courteousness and interest in the taxpayer's questions can increase trust and goodwill.
Positive incentives go a step further.
Think of a jurisdiction that is attempting to fight youth crime. Certainly it will have negative reinforcement through punishment of offenders, and it will engage in more neutral behavior such as providing information to help the public understand the laws. To be effective, however, the system is likely also to reward good behavior. Young people, for example, are usually rewarded if they stay in school, and boys and girls clubs and other activities are set up to encourage young people to use their time effectively. Portney's idea was that we similarly ought to figure out ways to reward taxpayers for good or helpful behavior.