Tax compliance and the influence of just distribution of taxes and fair treatment of taxpayers

Das Thema Gerechtigkeit ist kein neues, wenn es um die Erforschung von Steuerehrlichkeit geht. Bereits Strümpel (1966) und Schmölders (1960) erkannten die Wichtigkeit der Gerechtigkeitsaspekte zur Erklärung des Steuerverhaltens. In dieser kumulativen Dissertation, bestehend aus sechs Beiträgen, wird der Einfluss der distributiven und/oder der prozeduralen Gerechtigkeit auf die Steuerehrlichkeit dargestellt. Genauer gesagt, geht es vor allem um die Wahrnehmung der Gerechtigkeit bezüglich der Aufteilung der Steuern (distributive Gerechtigkeit) und um die Wahrnehmung der Gerechtigkeit bezüglich einer gerechten Behandlung der Steuerzahler/innen (prozedurale Gerechtigkeit). Im Wesentlichen lassen sich die Beiträge in zwei Bereiche definieren. Einerseits wird der Einfluss der Gerechtigkeitswahrnehmungen auf die Ehrlichkeit beim Abführen nationaler Steuern untersucht. Anderseits wird erforscht, inwieweit sich diese Beziehungen auch auf europäischer Ebene im Kontext der EU-Beitragszahlungen durch die EU-Mitgliedsstaaten abbilden lassen. Insgesamt wurde gezeigt, dass Steuerzahler/innen dann ehrlicher beim Abführen ihrer Steuern sind, wenn sie die Verteilung der Steuerlast als auch die Behandlung durch die Autorität beziehungsweise durch deren Vertreter/innen als gerecht erachten. Alle Studien zeigten außerdem die Bedeutung der sozialen Identifikation auf, die diesen Zusammenhang beeinflusst

Working anytime and anywhere: a contemporary behavioral phenomenon

EditorialWork flexibilization enables office employees and knowledge workers to work anytime and anywhere, including outside of their expected working times. In this Research Topic, we assemble seven original papers presenting theoretical considerations and empirical findings on the psychological implications of “working anytime and anywhere”. Drawing on border theory (Clark, 2000), Steffens et al. characterize the broad concept of “work-life-blending” in terms of four interlinked components: (I) the two domains of work and private life; (II) the dynamic interplay between these domains; and (III) the individual and (IV) interindividual dynamics (e.g., within a family) determining boundary segmentation strategies. The six other papers offer insights on “working anytime and anywhere” by discussing workers' flexible work activities (Jiang et al.; Ma et al.; Yeves et al.) and extended work activities (Hendrikx et al.; Mueller et al.; Schoellbauer et al.)

Strain, loss of time, or even gain? A systematic review of technology-based work extending and its ambiguous impact on wellbeing, considering its frequency and duration

Especially in knowledge-intensive professions, workers engage in work-related communication and access digital work content outside of working hours. Scientific research on technology-based work extending has flourished in recent decades, but yielded inconclusive results about its relationship with workers' wellbeing and focused on different temporal characteristics of the behavior. Consequently, in this article, we address the question of whether different temporal characteristics of technology-based work extending, such as the frequency and duration of the behaviour, may have different consequences for workers’ wellbeing. In the course of a systematic literature review, we analysed 78 empirical studies published between 2007 and 2021 that investigate the relationship between the self-rated frequency and the self-rated duration of work extending behaviours and 14 wellbeing indicators. Whereas most studies examined the frequency of work extending behaviours and its consequences, only 19 studies examinded the effects of its duration. Based on our findings, we propose three effects: The strain effect of frequent work extending, the gain effect of sustained work extending, and the loss-of-private-time effect inherent to work extending and independent from its frequency and duration. Our findings not only provide in-depth information on a widespread contemporary behaviour and its psychological implications, we also reveal research gaps and shed light on behaviours associated with role transitions and thus contribute to boundary theory

Learning how to innovate as a socio-epistemological process of co-creation. Towards a constructivist teaching strategy for innovation

Context: Radical constructivism (RC) is seen as a fruitful way to teach innovation, as Ernst von Glasersfeld’s concepts of knowing, learning, and teaching provide an epistemological framework fostering processes of generating an autonomous conceptual understanding. Problem: Classical educational approaches do not meet the requirements for teaching and learning innovation because they mostly aim at students’ competent performance, not at students’ understanding and developing their creative capabilities. Method: Analysis of theoretical principles from the constructivist framework and how they can be used as a foundation for designing a course in the field of innovation. The empirical results are based on qualitative journal entries that were coded and categorized according to Charmaz’s grounded theory approach. Results: It is shown that there is a close relationship between learning and innovation processes. The proposed investigated course design based on RC incorporates the following concepts: the course setting is understood as a framework to guide understanding; students work in teams and are subjective constructors of their own knowledge; instructors take on the role of coaches, guiding students through an innovation process as co-creators. Such a framework facilitates dynamic processes of assimilation and accommodation, as well as perturbation through the “other,” which potentially lead to novel, and viable, conceptual structures crucial for sustainable innovation. Constructivist Content: The paper argues in favor of RC principles in the context of teaching and learning. The proposed course setting is oriented at von Glasersfeld’s understanding of knowing, learning, and teaching (vs. training. It outlines theoretical and practical aspects of these principles in the context of a course design for innovation. Furthermore, it shows the importance of von Glasersfeld’s concept of intersubjectivity for processes of accommodation and the generation of (novel) autonomous conceptual structures. The interplay between creating coherence, perturbation, and irritation through interacting with the “other” (in the form of co-students and instructors) is assumed to be vital for such processes, as it leads to the creation of not only novel but also viable conceptual structures, therefore re-establishing a relative equilibrium critical for sustainable innovation

Learning how to innovate as a socio-epistemological process of co-creation. Towards a constructivist teaching strategy for innovation

Context: Radical constructivism (RC) is seen as a fruitful way to teach innovation, as Ernst von Glasersfeld’s concepts of knowing, learning, and teaching provide an epistemological framework fostering processes of generating an autonomous conceptual understanding. Problem: Classical educational approaches do not meet the requirements for teaching and learning innovation because they mostly aim at students’ competent performance, not at students’ understanding and developing their creative capabilities. Method: Analysis of theoretical principles from the constructivist framework and how they can be used as a foundation for designing a course in the field of innovation. The empirical results are based on qualitative journal entries that were coded and categorized according to Charmaz’s grounded theory approach. Results: It is shown that there is a close relationship between learning and innovation processes. The proposed investigated course design based on RC incorporates the following concepts: the course setting is understood as a framework to guide understanding; students work in teams and are subjective constructors of their own knowledge; instructors take on the role of coaches, guiding students through an innovation process as co-creators. Such a framework facilitates dynamic processes of assimilation and accommodation, as well as perturbation through the “other,” which potentially lead to novel, and viable, conceptual structures crucial for sustainable innovation. Constructivist Content: The paper argues in favor of RC principles in the context of teaching and learning. The proposed course setting is oriented at von Glasersfeld’s understanding of knowing, learning, and teaching (vs. training. It outlines theoretical and practical aspects of these principles in the context of a course design for innovation. Furthermore, it shows the importance of von Glasersfeld’s concept of intersubjectivity for processes of accommodation and the generation of (novel) autonomous conceptual structures. The interplay between creating coherence, perturbation, and irritation through interacting with the “other” (in the form of co-students and instructors) is assumed to be vital for such processes, as it leads to the creation of not only novel but also viable conceptual structures, therefore re-establishing a relative equilibrium critical for sustainable innovation

Smart Working. Frauen in Führungspositionen stärken

Ziel des Projektes war die Entwicklung von Smart Working-Strategien, die zu einer besseren Work-Life-Balance für Führungskräfte führen und damit Zugangsbarrieren für Frauen in Führungspositionen abbauen. Unter „Smart Working“ verstehen wir den reflektierten Einsatz von Informations- und Kommunikationstechnologien (IKT) für eine flexible, standortunabhängige Zusammenarbeit. Auf Basis von Unternehmens-erfahrungen aus dem verstärkten Einsatz von IKT während der Corona-Pandemie entwickelten wir partizipativ mit Unternehmen technische, organisatorische und rechtliche Richtlinien zur Nutzung von IKT, um Homeoffice und Führung auf Distanz ohne Anspruch auf jederzeitige Verfügbarkeit umzusetzen. Die Ergebnisse wurden in einer abschließenden Fachtagung und einem handlungsanleitenden Strategiepapier für Arbeitnehmer:innen, Betriebsräte, Gewerkschaften und Unternehmen zur Diskussion gestellt und medial durch einen Podcast zusammengefasst. The goal of the project was to develop smart working strategies that lead to a better work-life balance for managers and thus reduce access barriers for women in management positions. By "Smart Working" we mean the reflected use of information and communication technologies (ICT) for flexible, location-independent cooperation. Based on company experiences from the increased use of ICT during the Corona pandemic, we developed technical, organisational and legal guidelines for the use of ICT in a participatory approach with companies in order to improve home office and distance leadership. The results were discussed in a concluding symposium and an action-oriented strategy paper for employees, works councils, trade unions and employers, and summarized in the form of a podcast

Smart Working. Frauen in Führungspositionen stärken

Ziel des Projektes war die Entwicklung von Smart Working-Strategien, die zu einer besseren Work-Life-Balance für Führungskräfte führen und damit Zugangsbarrieren für Frauen in Führungspositionen abbauen. Unter „Smart Working“ verstehen wir den reflektierten Einsatz von Informations- und Kommunikationstechnologien (IKT) für eine flexible, standortunabhängige Zusammenarbeit. Auf Basis von Unternehmens-erfahrungen aus dem verstärkten Einsatz von IKT während der Corona-Pandemie entwickelten wir partizipativ mit Unternehmen technische, organisatorische und rechtliche Richtlinien zur Nutzung von IKT, um Homeoffice und Führung auf Distanz ohne Anspruch auf jederzeitige Verfügbarkeit umzusetzen. Die Ergebnisse wurden in einer abschließenden Fachtagung und einem handlungsanleitenden Strategiepapier für Arbeitnehmer:innen, Betriebsräte, Gewerkschaften und Unternehmen zur Diskussion gestellt und medial durch einen Podcast zusammengefasst. The goal of the project was to develop smart working strategies that lead to a better work-life balance for managers and thus reduce access barriers for women in management positions. By "Smart Working" we mean the reflected use of information and communication technologies (ICT) for flexible, location-independent cooperation. Based on company experiences from the increased use of ICT during the Corona pandemic, we developed technical, organisational and legal guidelines for the use of ICT in a participatory approach with companies in order to improve home office and distance leadership. The results were discussed in a concluding symposium and an action-oriented strategy paper for employees, works councils, trade unions and employers, and summarized in the form of a podcast

Does the sole description of a tax authority affect tax evasion? The impact of described coercive and legitimate power.

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information

The Last Refuge of a Scoundrel? Patriotism and Tax Compliance

We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals with higher warm glow are less likely to evade taxes. This prediction is confirmed empirically by a multivariate analysis on the individual level while controlling for several other potentially confounding factors. The findings survive a variety of robustness checks, including an instrumental variables estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative correlation between average patriotic warm glow and the size of the shadow economy across several countries