100 research outputs found
The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary
Tax authorities utilize a wide range of instruments to motivate
honest taxpaying ranging from strict audits to fair procedures or
personalized support, differing from country to country. However,
little is known about how these different instruments and
taxpayers' trust influence the generation of interaction climates
between tax authorities and taxpayers, motivations to comply,
and particularly, tax compliance. The present research examines
the extended slippery slope framework (eSSF), which distinguishes
tax authorities' instruments into different qualities of power of
authority (coercive and legitimate) and trust in authorities (reasonbased
and implicit), to shed light on the effect of differences
between power and trust. We test eSSF assumptions with survey
data from taxpayers from three culturally different countries (N =
700) who also vary concerning their perceptions of power, trust,
interaction climates, and tax motivations. Results support
assumptions of the eSSF. Across all countries, the relation of
coercive power and tax compliance was mediated by implicit
trust, which leads to an antagonistic climate and enforced
motivation. The connection from legitimate power to tax
compliance is partially mediated by reason-based trust. The
relationship between implicit trust and tax compliance is
mediated by a confidence climate and committed cooperation.
Theoretical and practical implications are discussed
The Corporate Ethical Culture Scale (CECS): A New Measure of Ethical Culture
How to define and measure ethical culture, how many and which dimensions constitute ethical culture are still unresolved questions in research. The goal of this present paper is to present first steps of the development of a new measurement of ethical culture – the Corporate Ethical Culture Scale (CECS). To address this, we build upon previous instruments, but do also integrate the widely accepted, but so far empirically neglected, distinction of organizational culture; the distinction between compliance-oriented components (emphasizing a culture of control) vs. integrity-oriented components (emphasizing a culture of self-governance and responsibility). Three studies with heterogeneous samples of Swiss and German employees and managers were conducted to create and validate the multidimensional scale. Results of the studies do also suggest that the CECS is capable of predicting unethical working behavior beyond other factors (such as variants of formal ethical regulation). Furthermore, comparisons with other scales do suggest that both compliance- and integrity-based factors are related to duty orientation, but the latter components are more than the former positively associated with perceived autonomous work motivation (in contrast to controlled work motivation)
Enhancing tax compliance through coercive and legitimate power of authorities
Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect
How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy
Tax compliance by the wealthy is relevant not only because their contributions are essential to maintain public budgets and social equality, but because their (non)compliance behaviour and the perceived (un)fairness of their contributions can fuel social unrest. In this paper, after giving a brief history of taxing the wealthy, we review the existing theoretical, empirical and policy literature on their tax compliance. We discuss how and why the wealthy differ from less affluent taxpayers because of specific interrelated political, social and psychological conditions. Understanding the psychological mechanisms that determine the tax compliance of the wealthy can provide policy insights on how to better integrate the wealthy in the tax system. Therefore, the present review is also a starting point for new policy approaches to increase tax compliance and tax morale among the wealthy
Energy savings at home and work. Behavioural interventions to tackle the energy crisis
Energy crises and concerns about climate change call for a decisive shift in our daily behaviour at home and work. However, the public policies enabling this change require an accurate understanding of the behavioural factors influencing energy consumption in both spheres and how people respond in different contexts. This report reviews these factors concerning residential and workplace interventions to promote energy savings. It also spotlights the conditions under which interventions targeting one context could spill over to another setting. The analysis highlights the main similarities and differences between promoting energy savings at home and work, such as differences in financial incentives, awareness, cognitive barriers, free-riding problems, and peer interactions. The report also provides recommendations for policies that aim to incorporate spillovers, such as promoting habits, a green identity, and peer influence. However, our review of the academic literature highlights the scope for more empirical studies on these topics
Abfalltrennung und Littering im öffentlichen Raum. Ein verhaltensökonomisches Feldexperiment
Korrekte Abfallentsorgung und Recycling tragen zentral zu Umwelt- und Klimaschutz bei. Während es für viele Menschen selbstverständlich ist, ihren Abfall zuhause getrennt zu sammeln, ist das im öffentlichen Raum, d. h. außer Haus, nur sehr selten der Fall. Auch wissenschaftliche Untersuchungen dazu, ob die getrennte Sammlung unterwegs funktioniert oder wie sie verbessert werden könnte, sind rar. Empirische Befunde zu Littering, d. h. dem achtlosen Wegwerfen von Abfall, lassen aber den Schluss zu, dass Abfallbehälter, die viel Aufmerksamkeit auf sich ziehen, das korrekte Abfallentsorgen verbessern könnten. Im Rahmen dieser Studie wurden zwei neue Sammelbehälter für die Fraktionen Kunststoff, Metall und Verbund designt. Ein Sammelbehälter hatte ein gut sichtbares und neutrales Design (blau-gelbe, grelle Beklebung) und der zweite Sammelbehälter hatte ein Design, das einen Bezug zur Thematik herstellte (Beklebung mit einem Bild von schöner und unberührter Natur). Im Rahmen eines Feldexperiments an 90 Standorten in Leoben, Steyr und Krems, wurde die Wirksamkeit der neuen Sammelbehälter auf korrektes Trennen und Littering überprüft. Dabei wurden die neu designten Sammelbehälter mit einem Sammelbehälter im Standarddesign (d. h. ohne Beklebung) und einer Kontrollgruppe ohne Behälter für die getrennte Sammlung verglichen. In einem Vorher-Nachher-Versuch wurde über zwei Wochen hinweg eine Basismessung von Abfall und Littering anhand von 15 verschiedenen Abfallfraktionen erhoben, danach wurden die neuen Sammelbehälter aufgestellt und an weiteren zwei Wochen die Versuchsmessung durchgeführt.
Die Ergebnisse zeigen, dass die getrennte Sammlung, insbesondere von Kunststoff und in Fußgängerzonen, funktioniert. In einem durchschnittlichen Sammelbehälter befinden sich ca. 64 Prozent korrekt getrennter Abfall. Des Weiteren könnte die getrennte Sammlung durch standort-spezifische Maßnahmen, insbesondere in der Nähe von Gastronomiestandorten, noch verbessert werden. Schließlich zeigen die Ergebnisse, dass die Sammelbehälter mit dem Bild einer schönen, unberührten Natur im städtischen Gebiet, nicht aber bei Grünflächen zu einer deutlichen Erhöhung der gesammelten Abfallmenge führen. Die Ergebnisse zum Littering zeigen, dass vor allem Zigarettenmüll gelittert wird. Bei den anderen Abfallarten gibt es eine starke Variabilität: In über 50% der Fälle gibt es überhaupt kein Littering, aber sehr selten Extremereignisse mit bspw. bis zu 12 gelitterten PET-Flaschen, die wahrscheinlich von Gruppen und nicht Einzelpersonen verursacht wurden. Standortcharakteristika wie die Einsichtigkeit beeinflussen das Aufkommen von Littering. Der Bericht stellt weitere Ergebnisse vor und endet mit einer Diskussion über mögliche Schritte zur weiteren Verbesserung der Abfallsammlung und -trennung im öffentlichen Raum
Resting-state perfusion in motor and fronto-limbic areas is linked to diminished expression of emotion and speech in schizophrenia.
Negative symptoms (NS) are a core component of schizophrenia affecting community functioning and quality of life. We tested neural correlates of NS considering NS factors and consensus subdomains. We assessed NS using the Clinical Assessment Interview for Negative Symptoms and the Scale for Assessment of Negative Symptoms. Arterial spin labeling was applied to measure resting-state cerebral blood flow (rCBF) in 47 schizophrenia patients and 44 healthy controls. Multiple regression analyses calculated the relationship between rCBF and NS severity. We found an association between diminished expression (DE) and brain perfusion within the cerebellar anterior lobe and vermis, and the pre-, and supplementary motor area. Blunted affect was linked to fusiform gyrus and alogia to fronto-striatal rCBF. In contrast, motivation and pleasure was not associated with rCBF. These results highlight the key role of motor areas for DE. Considering NS factors and consensus subdomains may help identifying specific pathophysiological pathways of NS
Implicit reminders of reputation and nature reduce littering more than explicit information on injunctive norms and monetary costs
The present research addresses tools that could help reduce littering in society. Four interventions were tested which, based on different processes, should reduce littering: monetary information, the depicted injunctive norm, watching eyes and a nature picture. To test these interventions, a randomized controlled trial (RCT) involving 440 community building's waste disposal areas (N = 71,155) was conducted in Vienna. Littering was assessed before the intervention, 24–48 h after, and again seven weeks after the intervention. Results show that the financial intervention (monetary information) hardly had any effect on littering whereas the norm-based intervention (depicted injunctive norm) led to more littering compared to the control and in particular, the nature picture. In contrast, the reputation-based intervention (watching eyes) and ecology-based intervention (nature picture) reduced littering over time by 4.7%. Thus, interventions based on implicit and soft appeals to reputation and ecology are more effective in fostering clean environments than classical interventions applying explicit information on finances and norms
Associations of resting-state perfusion and auditory verbal hallucinations with and without emotional content in schizophrenia.
Auditory Verbal Hallucinations (AVH) are highly prevalent in patients with schizophrenia. AVH with high emotional content lead to particularly poor functional outcome. Increasing evidence shows that AVH are associated with alterations in structure and function in language and memory related brain regions. However, neural correlates of AVH with emotional content remain unclear. In our study (n = 91), we related resting-state cerebral perfusion to AVH and emotional content, comparing four groups: patients with AVH with emotional content (n = 13), without emotional content (n = 14), without hallucinations (n = 20) and healthy controls (n = 44). Patients with AVH and emotional content presented with increased perfusion within the amygdala and the ventromedial and dorsomedial prefrontal cortex (vmPFC/ dmPFC) compared to patients with AVH without emotional content. In addition, patients with any AVH showed hyperperfusion within the anterior cingulate gyrus, the vmPFC/dmPFC, the right hippocampus, and the left pre- and postcentral gyrus compared to patients without AVH. Our results indicate metabolic alterations in brain areas critical for the processing of emotions as key for the pathophysiology of AVH with emotional content. Particularly, hyperperfusion of the amygdala may reflect and even trigger emotional content of AVH, while hyperperfusion of the vmPFC/dmPFC cluster may indicate insufficient top-down amygdala regulation in patients with schizophrenia
- …