Tax evasion and exchange equity: a reference-dependent approach

The standard portfolio model of tax evasion with a public good produces the perverse conclusion that when taxpayers perceive the public good to be under-/overprovided, an increase in the tax rate increases/decreases evasion. The author treats taxpayers as thinking in terms of gains and losses relative to an endogenous reference level, which reflects perceived exchange equity between the value of taxes paid and the value of public goods supplied. With these alternative behavioral assumptions, the author overturns the aforementioned result in a direction consistent with the empirical evidence. The author also finds a role for relative income in determining individual responses to a change in the marginal rate of tax

Candidate positioning and voter choice.

T his article examines a fundamental aspect of democracy: the relationship between the policy positions of candidates and the choices of voters. Researchers have suggested three "A key characteristic of democracy," Dahl (1971, 1) noted, is the "responsiveness of the government to the preferences of its citizens." Two mechanisms play central roles in promoting responsiveness, thereby fostering congruence between the preferences of voters and the policy positions of candidates. Voters in a democracy can select candidates that represent their views, and candidates can compete for votes by strategically taking positions that appeal to the electorate. Both mechanisms are important; each depends on the criteria voters use to judge politicians on the issues. A lively debate has focused on three theories about how voters judge the policy stances of candidates. The first, proximity theory, assumes that citizens prefer candidates whose positions are closest to their own. For example, a voter who favors a 5% increase in government spending on health care will be happiest with a candidate who advocates the same level of spending. The more a candidate's position diverges from the voter's, the less satisfied the voter will feel. The presumed positive relationship between proximity and satisfaction, Michael Tomz is Associate Professor

Longitudinal Imaging of the Ageing Mouse

Several non-invasive imaging techniques are used to investigate the effect of pathologies and treatments over time in mouse models. Each preclinical in vivo technique provides longitudinal and quantitative measurements of changes in tissues and organs, which are fundamental for the evaluation of alterations in phenotype due to pathologies, interventions and treatments. However, it is still unclear how these imaging modalities can be used to study ageing with mice models. Almost all age related pathologies in mice such as osteoporosis, arthritis, diabetes, cancer, thrombi, dementia, to name a few, can be imaged in vivo by at least one longitudinal imaging modality. These measurements are the basis for quantification of treatment effects in the development phase of a novel treatment prior to its clinical testing. Furthermore, the non-invasive nature of such investigations allows the assessment of different tissue and organ phenotypes in the same animal and over time, providing the opportunity to study the dysfunction of multiple tissues associated with the ageing process. This review paper aims to provide an overview of the applications of the most commonly used in vivo imaging modalities used in mouse studies: micro-computed-tomography, preclinical magnetic-resonance-imaging, preclinical positron-emission-tomography, preclinical single photon emission computed tomography, ultrasound, intravital microscopy, and whole body optical imaging