Enhanced anonymity in tax experiments does not affect compliance

In the domain of classical economic games, it has previously been suggested that deviations from purely rational behavior could be explained by a lack of experimenter-subject anonymity. In fact, some experiments show that contributions and prosocial behavior increase when participants feel observed. In the present study, we investigate whether measures of enhanced anonymity, beyond a conventional standard, are necessary in the particular case of tax behavior experiments. This issue might be pivotal for both the validity and generalizability of existing published studies as well as for designing future studies. We suspect social desirability to be even more relevant in experiments on tax compliance, which often apply a context-rich setting, entailing a strong ethical component. Interestingly, certain common experimental practices reflect potential breaches of anonymity during sign-up, the actual task, and the payment phase. Accordingly, we tested whether (1) tax compliance is higher under conditions of regular anonymity compared to enhanced anonymity, and (2) whether this anonymity manipulation moderates established effects of tax-related parameters, such as audit probability and fine rate. Despite an enhanced perception of anonymity due to our manipulation, we did not observe a difference in relative tax compliance between the regular and enhanced anonymity conditions. Additionally, enhanced anonymity did not interact with the effects of tax rate, audit probability, and fine level on tax compliance. We conclude that commonly used procedures in tax experiments are sufficient to guarantee a satisfactory level of anonymity

Mental health issues and illness and substance use disorder (non-)disclosure to a supervisor:A cross-sectional study on beliefs, attitudes and needs of military personnel

Objectives Research suggests that military personnel frequently delay disclosing mental health issues and illness (MHI), including substance use disorder, to supervisors. This delay causes missed opportunities for support and workplace accommodations which may help to avoid adverse occupational outcomes. The current study aims to examine disclosure-related beliefs, attitudes and needs, to create a better understanding of personnel’s disclosure decision making.Design A cross-sectional questionnaire study among military personnel with and without MHI. Beliefs, attitudes and needs regarding the (non-)disclosure decision to a supervisor were examined, including factors associated with (non-)disclosure intentions and decisions. Descriptive and regression (logistic and ordinal) analyses were performed.Setting The study took place within the Dutch military.Participants Military personnel with MHI (n=324) and without MHI (n=554) were participated in this study.Outcome measure (Non-)disclosure intentions and decisions.Results Common beliefs and attitudes pro non-disclosure were the preference to solve one’s own problems (68.3%), the preference for privacy (58.9%) and a variety of stigma-related concerns. Common beliefs and attitudes pro disclosure were that personnel wanted to be their true authentic selves (93.3%) and the desire to act responsibly towards work colleagues (84.5%). The most reported need for future disclosure (96.8%) was having a supervisor who shows an understanding for MHI. The following factors were associated both with non-disclosure intentions and decisions: higher preference for privacy (OR (95% CI))=(1.99 (1.50 to 2.65)intention, 2.05 (1.12 to 3.76)decision) and self-management (OR (95% CI))=(1.64 (1.20 to 2.23)intention, 1.79 (1.00 to 3.20)decision), higher stigma-related concerns (OR (95% CI))=(1.76 (1.12 to 2.77)intention, 2.21 (1.02 to 4.79)decision) and lower quality of supervisor–employee relationship (OR (95% CI))=(0.25 (0.15 to 0.42)intention, 0.47 (0.25 to 0.87)decision).Conclusion To facilitate (early-)disclosure to a supervisor, creating opportunities for workplace support, interventions should focus on decreasing stigma and discrimination and align with personnels’ preference for self-management. Furthermore, training is needed for supervisors on how to recognise, and effectively communicate with, personnel with MHI. Focus should also be on improving supervisor–employee relationships

Seeking treatment for mental illness and substance abuse:A cross-sectional study on attitudes, beliefs, and needs of military personnel with and without mental illness

Background Often, military personnel do not seek treatment for mental illness or wait until they reach a crisis point. Effective, selective, and indicated prevention is best achieved by seeking treatment early. Aims We aimed to examine military personnel's attitudes, beliefs, and needs around seeking treatment for mental illness. We compared those who sought treatment to those who did not and those with and without the intention to seek treatment. Finally, we examined factors associated with intentions of not seeking treatment. Method We conducted a cross-sectional questionnaire study of military personnel with (N = 324) and without (N = 554) mental illness. Descriptive and regression analyses (logistic and ordinal) were performed. Results The majority of the personnel believed treatment was effective (91.6%); however, most preferred to solve their own problems (66.0%). For personnel with mental illness, compared to those who sought treatment, those who did not had a higher preference for self-management and found advice from others less important. For those without mental illness, those with no intention to seek treatment indicated a higher preference for self-management, stigma-related concerns, denial of symptoms, lower belief in treatment effectiveness and found it less important to be an example, compared to those with treatment-seeking intentions. A clear indication of where to seek help was the most reported need (95.7%). Regression analyses indicated that not seeking treatment was most strongly related to preference for self-management (OR(95%CI) = 4.36(2.02–9.39); no intention to seek treatment was most strongly related to a lower belief that treatment is effective (OR(95%CI) = .41(0.28–0.59) and with not having had positive earlier experiences with treatment seeking (OR(95%CI) = .34(0.22–0.52). Conclusions To facilitate (early) treatment seeking, interventions should align with a high preference for self-management, mental illness stigma should be targeted, and a clear indication of where to seek treatment is needed

Mental health issues and illness and substance use disorder (non-)disclosure to a supervisor: a cross-sectional study on beliefs, attitudes and needs of military personnel

OBJECTIVES: Research suggests that military personnel frequently delay disclosing mental health issues and illness (MHI), including substance use disorder, to supervisors. This delay causes missed opportunities for support and workplace accommodations which may help to avoid adverse occupational outcomes. The current study aims to examine disclosure-related beliefs, attitudes and needs, to create a better understanding of personnel's disclosure decision making. DESIGN: A cross-sectional questionnaire study among military personnel with and without MHI. Beliefs, attitudes and needs regarding the (non-)disclosure decision to a supervisor were examined, including factors associated with (non-)disclosure intentions and decisions. Descriptive and regression (logistic and ordinal) analyses were performed. SETTING: The study took place within the Dutch military. PARTICIPANTS: Military personnel with MHI (n=324) and without MHI (n=554) were participated in this study. OUTCOME MEASURE: (Non-)disclosure intentions and decisions. RESULTS: Common beliefs and attitudes pro non-disclosure were the preference to solve one's own problems (68.3%), the preference for privacy (58.9%) and a variety of stigma-related concerns. Common beliefs and attitudes pro disclosure were that personnel wanted to be their true authentic selves (93.3%) and the desire to act responsibly towards work colleagues (84.5%). The most reported need for future disclosure (96.8%) was having a supervisor who shows an understanding for MHI. The following factors were associated both with non-disclosure intentions and decisions: higher preference for privacy (OR (95% CI))=(1.99 (1.50 to 2.65) intention, 2.05 (1.12 to 3.76) decision) and self-management (OR (95% CI))=(1.64 (1.20 to 2.23) intention, 1.79 (1.00 to 3.20) decision), higher stigma-related concerns (OR (95% CI))=(1.76 (1.12 to 2.77) intention, 2.21 (1.02 to 4.79) decision) and lower quality of supervisor-employee relationship (OR (95% CI))=(0.25 (0.15 to 0.42) intention, 0.47 (0.25 to 0.87) decision). CONCLUSION: To facilitate (early-)disclosure to a supervisor, creating opportunities for workplace support, interventions should focus on decreasing stigma and discrimination and align with personnels' preference for self-management. Furthermore, training is needed for supervisors on how to recognise, and effectively communicate with, personnel with MHI. Focus should also be on improving supervisor-employee relationships

Hoe kan de bespreekbaarheid van psychische en verslavingsklachten in de werkomgeving verbeterd worden?:Een focusgroepstudie vanuit meerdere perspectieven binnen de Nederlandse krijgsmacht

Doel Veel werknemers in hoogrisicoberoepen, zoals militairen, worden op het werk blootgesteld aan stressoren. Dit verhoogt het risico op het ontwikkelen van psychische klachten (inclusief verslaving). Het kunnen bespreken van psychische klachten met de leidinggevende of collega’s kan positieve gevolgen hebben voor het werk, zoals sociale steun en werkaanpassingen, maar het kan ook leiden tot negatieve gevolgen zoals stigma en discriminatie. Dit maakt de keuze om wel of niet open te zijn over psychische klachten en verslaving een complex dilemma met gevolgen voor gezondheid, welzijn en duurzame inzetbaarheid. Het doel van de huidige studie was de belemmerende en bevorderende factoren voor het bespreken van psychische klachten in de werkomgeving bij militairen in kaart te brengen, vanuit meerdere perspectieven. Methode Een kwalitatieve focusgroepstudie binnen de Nederlandse krijgsmacht vanuit verschillende perspectieven is uitgevoerd. De focusgroepgesprekken zijn opgenomen en getranscribeerd. Inhoudsanalyse met inductieve benadering werd uitgevoerd in het softwareprogramma Atlas.ti. Deelnemers In totaal hebben 46 mensen deelgenomen, verdeeld over 8 homogene focusgroepen, die drie perspectieven vertegenwoordigden: militairen met psychische klachten (N=20), militairen zonder psychische klachten (N=10) en militaire zorgprofessionals (N=16). Resultaten Er werden vijf belemmerende factoren gevonden voor het bespreken van psychische klachten in de werkomgeving: (1) angst voor negatieve carrière consequenties, (2) angst voor sociale afwijzing, (3) gebrek aan steun vanuit de leidinggevende, (4) het moeilijk vinden te praten over psychische klachten en (5) de werkcultuur waarin mensen geacht worden sterk te zijn. Er zijn ook drie bevorderende factoren gevonden: (1) verwachte positieve gevolgen van openheid (dat je beter kan worden en dat je openheid anderen kan helpen), (2) steun vanuit de leidinggevende en (3) psychische klachten die werkgerelateerd waren konden makkelijker besproken worden. De perspectieven van de drie groepen kwamen sterk overeen. Conclusie Vanuit alle drie de perspectieven werd bevestigd dat bijna alle belemmerende factoren gerelateerd waren aan de angst een ‘stempel’ te krijgen, en daardoor negatiever beoordeeld te worden (stigma) of negatiever behandeld te worden (discriminatie). De onderzoeksbevindingen tonen daarmee aan dat stigma en discriminatie rond psychische klachten een aanzienlijke barrière vormen voor gezondheid, welzijn en duurzame inzetbaarheid, en dat destigmatiserende interventies nodig zijn. De kennis, de houding en het gedrag van leidinggevenden bleken van cruciaal belang voor het wel of niet bespreken van psychische klachten. Voor hen ligt daarom een sleutelrol voor militairen met dergelijke klachten. Tenslotte zou op beleidsniveau moeten worden bekeken wat gedaan kan worden bepaalde angsten, zoals de angst voor negatieve carrière gevolgen, weg te nemen. Samen kan dit zorgen voor betere bespreekbaarheid van psychische klachten in de werkomgeving. Betere bespreekbaarheid kan het ook makkelijker maken vroegtijdig hulp te zoeken, wat ook weer belangrijk is voor gezondheid, welzijn en duurzame inzetbaarheid

Replication Data for: Enhanced anonymity in tax experiments does not affect compliance

Incentivized experiment on tax compliance with two conditions (control/regular anonymity & enhanced anonymity) run in the lab. Experiment was programmed on Social Science Survey

Enhanced anonymity in tax experiments does not affect compliance

Accepted for publication in the Journal of Economic Behavior & Organization. In the domain of classical economic games, it has been suggested that deviations from purely rational behavior could be explained by a lack of experimenter-subject anonymity. In fact, some experiments show that contributions and prosocial behavior increase when participants feel observed. In the present study, we investigate whether measures of enhanced anonymity, beyond a conventional standard, are necessary in the particular case of tax behavior experiments. This issue might be pivotal for both the validity and generalizability of existing published studies as well as for designing future studies. We suspect social desirability to be even more relevant in the typically context- rich setting of tax experiments, which entail a strong ethical component. Interestingly, certain common experimental practices reflect potential breaches of anonymity during sign-up, the actual task, and the payment phase. Accordingly, we tested whether (1) tax compliance is higher under conditions of regular anonymity compared to enhanced anonymity, and (2) whether this anonymity manipulation moderates established effects of tax- related parameters, such as audit probability and fine rate. Despite an enhanced perception of anonymity due to our manipulation, we did not observe a difference in relative tax compliance between the regular and enhanced anonymity conditions. Additionally, enhanced anonymity did not interact with the effects of tax rate, audit probability, and fine level on tax compliance. We conclude that commonly used procedures in tax experiments are sufficient to guarantee a satisfactory level of anonymity