Gender, Social Value Orientation, and Tax Compliance

This is the author accepted manuscript. The final version is available from Oxford University Press via the DOI in this record.Data availability: See http://euiresdata.eui.eu/xmlui/handle/123456789/24 for the full dataset and questionnaire.This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in different countries – Italy, UK, USA, Sweden, and Romania. We uncover that women declare a significantly higher percentage of their income than men in all five countries. While some scholars have argued that differences in honesty between men and women are mediated by prosociality, we find that women are not more prosocial than men in all countries and we do not find a mediating effect of prosocial behaviour on tax compliance. Though tax evasion is a form of dishonesty, the tax compliance experiment is quite different from an honesty experiment, which is certainly one explanation for the different results. We conclude that although differences in prosociality between men and women seem to be context dependent, differences in tax compliance are indeed much more consistent.Economic and Social Research Council (ESRC

Differences in the endophytic microbiome of olive cultivars infected by xylella fastidiosa across seasons

The dynamics of Xylella fastidiosa infections in the context of the endophytic microbiome was studied in field-grown plants of the susceptible and resistant olive cultivars Kalamata and FS17. Whole metagenome shotgun sequencing (WMSS) coupled with 16S/ITS rRNA gene sequencing was carried out on the same trees at two different stages of the infections: In Spring 2017 when plants were almost symptomless and in Autumn 2018 when the trees of the susceptible cultivar clearly showed desiccations. The progression of the infections detected in both cultivars clearly unraveled that Xylella tends to occupy the whole ecological niche and suppresses the diversity of the endophytic microbiome. However, this trend was mitigated in the resistant cultivar FS17, harboring lower population sizes and therefore lower Xylella average abundance ratio over total bacteria, and a higher α-diversity. Host cultivar had a negligible effect on the community composition and no clear associations of a single taxon or microbial consortia with the resistance cultivar were found with both sequencing approaches, suggesting that the mechanisms of resistance likely reside on factors that are independent of the microbiome structure. Overall, Proteobacteria, Actinobacteria, Firmicutes, and Bacteriodetes dominated the bacterial microbiome while Ascomycota and Basidiomycota those of Fungi

Erratum: Discovery of Novel α-Carboline Inhibitors of the Anaplastic Lymphoma Kinase (ACS Omega (2022) 7:20 (17083-17097) DOI: 10.1021/acsomega.2c00507)

(1) The following authors have been added: Ceìdric Schneider. Affiliations: Laboratoire Chimie Organique 2-Glycochimie, CNRS-UniversiteìClaude Bernard Lyon 1, Villeurbanne, France; Universiteì de Rouen, Mont-Saint- Aignan, France David Goyard. Affiliations: Laboratoire Chimie Organique 2-Glycochimie, CNRS-Universiteì Claude Bernard Lyon 1, Villeurbanne, France; Universiteì Grenoble Alpes, Grenoble, France Pierre Garcia. Affiliation: Laboratoire Chimie Organique 2- Glycochimie, CNRS-Universiteì Claude Bernard Lyon 1, Villeurbanne, France David Gueyrard. Affiliation: Laboratoire Chimie Organique 2-Glycochimie, CNRS-Universiteì Claude Bernard Lyon 1, Villeurbanne, France (2) In the third affiliation "Lyon, France"has been replaced by "Villeurbanne, France".These changes are reflected in the authorship of this Correction

A Comparison of Bias Reduction Methods:Clustering versus Propensity Score Subclassification and Weighting

Propensity score (PS) adjustments have become popular methods used to improve estimates of treatment effects in quasi-experiments. Although researchers continue to develop PS methods, other procedures can also be effective in reducing selection bias. One of these uses clustering to create balanced groups. However, the success of this new method depends on its efficacy compared to that of the existing methods. Therefore, this comparative study used experimental and nonexperimental data to examine bias reduction, case retention, and covariate balance in the clustering method, PS subclassification, and PS weighting. In general, results suggest that the cluster-based methods reduced at least as much bias as the PS methods. Under certain conditions, the PS methods reduced more bias than the cluster-based method, and under other conditions the cluster-based methods were more advantageous. Although all methods were equally effective in retaining cases and balancing covariates, other data-specific conditions may likely favor the use of a cluster-based approach

30th Franco-Belgian conference of Pharmacochemistry

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