The Last Refuge of a Scoundrel?

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.Ob ein Individuum versucht, durch falsche Angaben gegenüber den Steuerbehörden die persönliche Steuerlast zu reduzieren, hängt sowohl von "monetären" als auch von nicht-monetären Faktoren ab. Monetäre Faktoren sind vor allem die Wahrscheinlichkeit, mit der ein versuchter Betrug aufgedeckt wird, und die Höhe der Strafzahlung. Wir untersuchen zunächst theoretisch, wie Patriotismus (Heimatbindung) als ein nicht-monetärer Faktor die Steuerehrlichkeit beeinflusst. Personen mit gleichem Einkommen, aber höherer Heimatbindung, geben auch mit höherer Wahrscheinlichkeit ihr Einkommen korrekt an. Weiterhin führt eine Erhöhung der durchschnittlichen Heimatbindung über die gesamte Steuerbevölkerung dazu, dass im Gleichgewicht der Anteil der Steuerhinterzieher geringer wird. Diese beiden Hypothesen werden empirisch mit Hilfe von Surveydaten überprüft und bestätigt. Für die erste Hypothese auf Ebene des Individuums erlauben es die Daten, die Robustheit des empirischen Ergebnisses umfangreich zu überprüfen. Eine Vielzahl von Spezifikationen, inklusive einer Instrumentvariablenschätzung, bestätigen den positiven Zusammenhang zwischen Heimatbindung und (der Einstellung zur) Steuerehrlichkeit

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.patriotism, tax evasion, warm glow

Customs compliance and the power of imagination

This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have reason to imagine that their performance influences their subjective audit probability. In contrast, we do not find evidence for individuals who believe that by their personal performance they can reduce the subjective probability for an audit. Our results suggest that the power of imagination, i.e. the role of second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and tax compliance. --Customs,tax compliance,audit probability,second-order beliefs

Patriotism, Taxation and International Mobility

For patriotic citizens, living in their native country is intrinsically preferable compared to living in the diaspora. In this paper, we analyze the implications of such a patriotic lock-in in a world with international migration and redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main hypothesis: that countries with a more patriotic population should have higher redistributive taxes. Using ISSP survey data and combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher tax burdens, and b) this relation is stronger for the upper-middle range of the income distribution.patriotism, international mobility, taxation, redistribution, fiscal competition

Customs Compliance and the Power of Imagination

This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have reason to imagine that their performance influences their subjective audit probability. In contrast, we do not find evidence for individuals who believe that by their personal performance they can reduce the subjective probability for an audit. Our results suggest that the power of imagination, i.e. the role of second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and tax compliance.customs, tax compliance, audit probability, second-order beliefs

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." (author's abstract)"Ob ein Individuum versucht, durch falsche Angaben gegenüber den Steuerbehörden die persönliche Steuerlast zu reduzieren, hängt sowohl von 'monetären' als auch von nicht-monetären Faktoren ab. Monetäre Faktoren sind vor allem die Wahrscheinlichkeit, mit der ein versuchter Betrug aufgedeckt wird, und die Höhe der Strafzahlung. Wir untersuchen zunächst theoretisch, wie Patriotismus (Heimatbindung) als ein nicht-monetärer Faktor die Steuerehrlichkeit beeinflusst. Personen mit gleichem Einkommen, aber höherer Heimatbindung, geben auch mit höherer Wahrscheinlichkeit ihr Einkommen korrekt an. Weiterhin führt eine Erhöhung der durchschnittlichen Heimatbindung über die gesamte Steuerbevölkerung dazu, dass im Gleichgewicht der Anteil der Steuerhinterzieher geringer wird. Diese beiden Hypothesen werden empirisch mit Hilfe von Surveydaten überprüft und bestätigt. Für die erste Hypothese auf Ebene des Individuums erlauben es die Daten, die Robustheit des empirischen Ergebnisses umfangreich zu überprüfen. Eine Vielzahl von Spezifikationen, inklusive einer Instrumentvariablenschätzung, bestätigen den positiven Zusammenhang zwischen Heimatbindung und (der Einstellung zur) Steuerehrlichkeit." (Autorenreferat

Serum proteins C and S levels as early biomarkers for kidney dysfunction in hemophilic patients

Background: Hemophilia is an inherited genetic disease characterized by the inability to coagulate blood after injury. The rationale of the current study was to evaluate serum proteins S and C and correlate to kidney function test in hemophilic patients for early diagnosis of abnormality in renal function.Subjects and Methods: This study was conducted on 80 males subjects divided into four groups. Group I: Control: Healthy subjects. Group II: Renal dysfunction (serum Creatinine >2mg/dl): Group III: Hemophilic patients. Group IV: Hemophilic patients with renal disorder. Serum urea, creatinine, sodium, potassium, protein C and protein S level were determined. Resuts: Protein C and S levels showed a significant decrease in hemophilic/and with renal dysfunction (P < 0.001,p<0.001). The level of plasma protein C and S levels were positively correlated with increased urinary albumin (P < 0.01). Urinary albumin was increased about 15 folds in hemophilic patients with renal dysfunction and nephrotic patients as compared with the control group. The cut-off value in 90% patients at the hemophilic patients with renal dysfunction 70%. Positive correlations were observed between urinary albumin (r=0.66), and creatinine (r=0.73). Conclusion: These biomarkers showed good predictive values with regard to ROC-AUC (0.41 and 0.75 for Proteins C and S, respectively).Keywords: Hemophilia, renal dysfunction, protein C, protein S

Sensitivity, specificity of biochemical markers for early prediction of endothelial dysfunction in atherosclerotic obese subjects

Background: The obesity increased incidence of diabetes, hypertension and atherosclerosis and rate of morbidity and mortality. The main cause of atherosclerosis is endothelial dysfunction and formation of foam cells and macrophage that lead to unfavorable complications. This study evaluated specific biomarkers for endothelial dysfunction as sensitive indices for early predication of atherosclerosis in obese subjects. Study Design: One hundred fifty male age and sex matching were included in the current study divided into three groups according to body mass index (BMI): Control (BMI ≤ 22), obese (BMI> 28) and obese with atherosclerosis (BMI> 28). Fasting serum was subjected for determination of adhesion molecules, sICAM-1, sVCAM-1, E-selectin, oxo-LDL and 8-iso-PGF2α by ELISA technique. Results: Data obtained showed that, a significant elevation of serum inflammatory markers CRP, IL-6 and TNF-α and adhesion molecules sICAM-1 (p<0.001) with sensitivity 96%, sVCAM-1 (p <0.01) with sensitivity 92%, E-selectin (p<0.001) with sensitivity 94%, oxo-LDL (p <0.05) and 8-iso-PGF2α (p < 0.001) with sensitivity 97% in obese with atherosclerosis compared with obese and control. Conclusion: The levels of serum adhesion molecules contributed in the pathogenesis of endothelial dysfunction can be used as sensitive biomarkers for early prediction of atherosclerosis in obese subjects. Keywords: Obesity; atherosclerosis; endothelial dysfunction

Association of serum asymmetric dimethyl-arginine and troponin I levels as a risk of myocardial infarction in thalassemia

Background: The current study evaluated level of serum asymmetric dimethylarginine (ADMA) and its association to cardiac biomarkers in thalassemia patients for early diagnosis of abnormality in myocardial infarction. Subjects and methods: This study was conducted on 80 subjects divided into four groups each with 20 subjects. Group I: Control: healthy subjects. Group II: Myocardial infarction: Patients with elevated serum troponin T. Group III: thalassemia patients. Group IV: thalassemia with myocardial infarction patients: Included 20 thalassemia patients with Myocardial infarction. Serum samples were subjected for assay of creatine kinase (CK:MB), Lactate dehydrogenase, troponin I ,ADMA, Serum MDA level was determined. Results: Data obtained showed that serum CKMB, LDH1, AST, Troponin T and ADMA levels were significant elevated in MI with or without Thalassemia compared with control groups. Serum MDA was statistically significantly elevated in MI with or without Thalassemia compared with control groups. The serum level of troponin T showed an area under curve (AUC) of 0.92 ,(sensitivity 91.0 % and specificity, 88%). Also, the ADMA supported the diagnostic profile, showing an AUC of 0.85 with (sensitivity, 92.0%; specificity, 91,9%). Conclusion: Serum ADMA is sensitive marker for incidence of MI in thalassemia patients.Keywords: CKMB, LDH1, AST, Troponin T, asymmetric dimethylarginie, Thalassemia

The characteristics of adults with upper gastrointestinal bleeding admitted to Tripoli Medical Center: a retrospective case-series analysis

Background: Acute upper gastrointestinal bleeding (UGIB) is a common reason for hospital admissions worldwide. Aetiological causes of UGIB vary according to geographic region and socioeconomic status. However, despite the implementation of early endoscopy as the standard method for the diagnosis and treatment of UGIB, data on the characteristics of patients with UGIB in Libya are still minimal. In this study, we describe patient demographics, aetiological causes for UGIB, and possible risk factors for upper gastrointestinal bleeding in patients admitted to the Gastroenterology Department at Tripoli Medical Center from January 2001 through June 2006. Method: This is a retrospective case-series analysis of all adult patients with upper gastrointestinal bleeding admitted to the Gastroenterology Department at TMC. Patients’ medical records were individually reviewed and relevant data abstracted. Results: A total of 928 cases with diagnoses of UGIB were admitted to Tripoli Medical Center during the study period. Of these cases, 60.3% were males and 39.7% females (3:2) and males were significantly younger than females (49.6 years vs. 53.9 years, p=0.001). The most common cause of UGIB was peptic ulcer (37.1%) of which duodenal ulcer was the most common (30.7% of all UGIB), especially amongst male patients (36.4%). The second most common cause was bleeding due to varices (29.8%), especially amongst females (35.1%). Additionally, smoking and NSAIDs use were reported by 18.6% and 9.7% of cases and both were significantly associated with bleeding due to peptic ulcers. Conclusion: This study has investigated the characteristics of adults with UGIB at a tertiary referral center in Libya. The high frequency of bleeding due to varices amongst females mandates further investigations into the possible underlying hepatic causes and their management, and the potential impact on patient outcome and prognosis.Keywords: bleeding; UGIB; gastroenterology; Liby