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

An experimental test of warm glow giving

This paper reports the results of an experimental test of the warm glow hypothesis. A participant is presented with the opportunity to contribute from her own endowment to a charity of choice. The experiment is designed so that a pure altruist has no incentive to donate. The amount the designated charity will receive is preset; any contribution by the participant crowds out dollar-for-dollar giving by the proctor. We find that participants, on average, donated 20% of their endowments and that approximately 57% of the participants made a donation.

CyberBridges: a model collaboration integrating advanced grid infrastructure with science and engineering

CyberBridges: a model collaboration integrating advanced grid infrastructure with science and engineering. (Alvarez, Heidi L.; Chatfield, David; Cox, Donald A.; Crumpler, Eric; D’Cunha, Cassian; Gutierrez, Ronald; Ibarra, Julio; Johnson, Eric; Kumar, Kuldeep; Milledge, Tom; Narasimhan, Giri; Sadjadi, S. Masoud y Zhang, Chi) Abstract The "CyberBridges" pilot project is an innovative model for creating a new generation of scientists and engineers who are capable of fully integrating cyberinfrastructure into the whole educational, professional, and creative process of their respective disciplines. CyberBridges augments graduate student education to include a foundation of understanding in Advanced Networking and Grid Infrastructure for High Performance Computing, and bridges the divide between the information technology community and diverse science and engineering disciplines. We demonstrate the effectiveness of CyberBridges by providing four case studies. Groundwork has begun to extend the outreach of CyberBridges for international research and education collaborations. Ponencia publicada en: Memorias del Congreso Latinoamericano de Computación de Alto Rendimiento (CLCAR) Santa Marta, Colombia 13 al 18 de agosto 2007. J.C. Jaime y G. Díaz (editores), Publicaciones Univ. Industrial de Santander, Bucaramanga, Colombia (2007)[email protected]@fiu.eduNivel analític

CyberBridges A Model Collaboration Infrastructure for e-Science

The “CyberBridges ” pilot project is an innovative model for creating a new generation of scientists and engineers who are capable of fully integrating cyberinfrastructure into the whole educational, professional, and creative process of their respective disciplines. CyberBridges augments graduate student education to include a foundation of understanding in Advanced Networking and Grid Infrastructure for High Performance Computing, and bridges the divide between the information technology community and diverse science and engineering disciplines. CyberBridges is increasing the rate of discovery fo