Tax compliance is not fundamentally influenced by incidental emotions: An experiment

The present study investigates the impact of incidental emotions on tax compliance behavior in an experimental setting. Different theories are divided about how experiencing incidental emotions should influence tax decisions and the few existing studies yield inconsistent results. Our aim was to investigate differences between three specific emotions, namely anger, fear, and happiness. This allowed a comparison in compliance behavior as a function of differences in emotional valence as well as in specific emotional qualities. For this purpose, a sample of 264 individuals participated in a tax experiment. After a baseline treatment, one of the three emotions was induced using video-clips with background music. Moreover, emotional arousal was assessed by measuring electrodermal activity. Manipulation check items as well as elevated arousal levels after the emotion induction provided support for a successful emotion induction. Nevertheless, we did not observe any tax compliance differences between the anger, fear, and happiness conditions. Our results speak against a fundamental role of incidental emotions for tax compliance decisions. Keywords: tax compliance, incidental emotions, experiment, emotion induction, electrodermal activity, arousa

Tax compliance is not fundamentally influenced by incidental emotions: An experiment

The present study investigates the impact of incidental emotions on tax compliance behavior in an experimental setting. Different theories are divided about how experiencing incidental emotions should influence tax decisions and the few existing studies yield inconsistent results. Our aim was to investigate differences between three specific emotions, namely anger, fear, and happiness. This allowed a comparison in compliance behavior as a function of differences in emotional valence as well as in specific emotional qualities. For this purpose, a sample of 264 individuals participated in a tax experiment. After a baseline treatment, one of the three emotions was induced using video-clips with background music. Moreover, emotional arousal was assessed by measuring electrodermal activity. Manipulation check items as well as elevated arousal levels after the emotion induction provided support for a successful emotion induction. Nevertheless, we did not observe any tax compliance differences between the anger, fear, and happiness conditions. Our results speak against a fundamental role of incidental emotions for tax compliance decisions. Keywords: tax compliance, incidental emotions, experiment, emotion induction, electrodermal activity, arousa

Perfect recall

This paper considers characterizations of perfect recall in extensive form games. It is shown that perfect recall can be expressed entirely in terms of the choice partition without any reference to any information sets. When information sets are taken into account it is decomposable into an ordering of information sets, a memory requirement, and the player's inability to deduce extra information from her own past choices. A conclusion of this decomposition is that perfect recall is not necessarily an implication of rationality, because its first part is not implied by rationality. But if information sets are partially ordered, then it can be argued, that perfect recall indeed follows from rationality. This condition is weaker than conditions to the same effect in the previous literature. (orig.)Available from TIB Hannover: RO 3009(409) / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman

Driving informal institutional change: the European Parliament and the reform of the Economic and Monetary Union

With the Lisbon Treaty, the European Parliament (EP) obtained co-decision rights in economic governance for the first time. Soon afterwards, the outbreak of the eurozone crisis required a reform of the Economic and Monetary Union (EMU). When negotiating EMU reform, the EP sought to push its rights beyond the Lisbon provisions, so as to obtain an informal institutional change to its benefit. How and under which conditions did the EP extend its informal powers successfully – and when did it fail? By focusing on two crucial strategies – delaying and arena-linking – we compare instances of EMU reform where the EP succeeded in reaching an informal empowerment to cases where it failed. We find that the urgency of decision-making and its distributional consequences influence the EP’s chances of success. While urgency plays a crucial role in times of crisis, distributional consequences come to bear in policies where core state powers are at stake.© 2019 The Author(s

The patient at the centre: evidence from 17 European integrated care programmes for persons with complex needs

Abstract Background As the prevalence of multi-morbidity increases in ageing societies, health and social care systems face the challenge of providing adequate care to persons with complex needs. Approaches that integrate care across sectors and disciplines have been increasingly developed and implemented in European countries in order to tackle this challenge. The aim of the article is to identify success factors and crucial elements in the process of integrated care delivery for persons with complex needs as seen from the practical perspective of the involved stakeholders (patients, professionals, informal caregivers, managers, initiators, payers). Methods Seventeen integrated care programmes for persons with complex needs in 8 European countries were investigated using a qualitative approach, namely thick description, based on semi-structured interviews and document analysis. In total, 233 face-to-face interviews were conducted with stakeholders of the programmes between March and September 2016. Meta-analysis of the individual thick description reports was performed with a focus on the process of care delivery. Results Four categories that emerged from the overarching analysis are discussed in the article: (1) a holistic view of the patient, considering both mental health and the social situation in addition to physical health, (2) continuity of care in the form of single contact points, alignment of services and good relationships between patients and professionals, (3) relationships between professionals built on trust and facilitated by continuous communication, and (4) patient involvement in goal-setting and decision-making, allowing patients to adapt to reorganised service delivery. Conclusions We were able to identify several key aspects for a well-functioning integrated care process for complex patients and how these are put into actual practice. The article sets itself apart from the existing literature by specifically focussing on the growing share of the population with complex care needs and by providing an analysis of actual processes and interpersonal relationships that shape integrated care in practice, incorporating evidence from a variety of programmes in several countries

Strengthening the evidence-base of integrated care for people with multi-morbidity in Europe using Multi-Criteria Decision Analysis (MCDA)

Abstract Background Evaluation of integrated care programmes for individuals with multi-morbidity requires a broader evaluation framework and a broader definition of added value than is common in cost-utility analysis. This is possible through the use of Multi-Criteria Decision Analysis (MCDA). Methods and results This paper presents the seven steps of an MCDA to evaluate 17 different integrated care programmes for individuals with multi-morbidity in 8 European countries participating in the 4-year, EU-funded SELFIE project. In step one, qualitative research was undertaken to better understand the decision-context of these programmes. The programmes faced decisions related to their sustainability in terms of reimbursement, continuation, extension, and/or wider implementation. In step two, a uniform set of decision criteria was defined in terms of outcomes measured across the 17 programmes: physical functioning, psychological well-being, social relationships and participation, enjoyment of life, resilience, person-centeredness, continuity of care, and total health and social care costs. These were supplemented by programme-type specific outcomes. Step three presents the quasi-experimental studies designed to measure the performance of the programmes on the decision criteria. Step four gives details of the methods (Discrete Choice Experiment, Swing Weighting) to determine the relative importance of the decision criteria among five stakeholder groups per country. An example in step five illustrates the value-based method of MCDA by which the performance of the programmes on each decision criterion is combined with the weight of the respective criterion to derive an overall value score. Step six describes how we deal with uncertainty and introduces the Conditional Multi-Attribute Acceptability Curve. Step seven addresses the interpretation of results in stakeholder workshops. Discussion By discussing our solutions to the challenges involved in creating a uniform MCDA approach for the evaluation of different programmes, this paper provides guidance to future evaluations and stimulates debate on how to evaluate integrated care for multi-morbidity

International Social Survey Programme: Religion I-III - ISSP 1991-1998-2008

Die Kumulation der ISSP-Studien aus den Jahren 1991, 1998 und 2008besteht aus zwei Datensätzen: ZA5070 und ZA5071. Die vorliegendeStudienbeschreibung bezieht sich auf den Datensatz ZA5070. Er enthältalle kumulierten inhaltlichen sowie Demographievariablen. DerZusatzdatensatz ZA5071 enthält dagegen jene, meist länderspezifischenVariablen, die aus den verschiedensten Gründen nicht kumulierbar waren.Diese Variablen können jedoch, wenn nötig, sehr leicht in denHauptdatensatz integriert werden. Einen umfassenden Überblick über denAufbau der Kumulation, die Variablen und die wichtigstenKodierungsentscheidungen bietet das nachfolgende pdf-Dokument: Guide for the ISSP ´Religion´ cumulation of the years 1991, 1998 and 2008 Einstellung zur religiösen Praxis. Themen: Einschätzung des persönlichen Glücksgefühls; Verantwortung desStaates für die Bereitstellung von Arbeitsplätzen und den Abbau vonUnterschieden zwischen Reich und Arm; Einstellung zu vorehelichemGeschlechtsverkehr und zu außerehelichem Geschlechtsverkehr (Ehebruch);Einstellung zu homosexuellen Beziehungen zwischen Erwachsenen;Einstellung zu Abtreibung im Falle von Behinderung oder Krankheit desBabys und im Falle geringen Einkommens der Familie; Rollenverständnisin der Ehe; Einstellung zum Steuerbetrug und zur Angabe falscherInformationen zum Erhalt staatlicher Sozialleistungen;Institutionenvertrauen (Parlament, Unternehmen und Industrie, Kircheund religiöse Organisationen, Gerichte und Rechtssystem, Schulen undBildungssystem); Einstellung zum Einfluss von religiösen Führern aufWähler und Regierung; Beurteilung der Macht von Kirchen und religiösenOrganisationen im Lande; Zweifel oder fester Glaube an Gott (SkalaDeismus); Glaube an: ein Leben nach dem Tod, Himmel, Hölle, Wunder;Einstellung zur Bibel; Einstellung zu einer höheren Wahrheit und zumSinn des Lebens (Gott kümmert sich um jeden Menschen persönlich, nurwenig persönlicher Einfluss auf das Leben möglich (Fatalismus), Lebenhat nur einen Sinn aufgrund der Existenz Gottes, Leben dient keinemZweck, eigenes Tun verleiht dem Leben Sinn); jeder gestaltet seinSchicksal selbst; Bekehrung zum Glauben nach einem Schlüsselerlebnis;Religion der Mutter, des Vaters und des Ehepartners bzw. Partners;Religion, mit der der Befragte aufgewachsen ist; Kirchgangshäufigkeitdes Vaters und der Mutter in der Kindheit des Befragten; persönlicheKirchgangshäufigkeit in der Jugend; Häufigkeit des Betens und derTeilnahme an religiösen Aktivitäten; Selbsteinschätzung derReligiosität und Spiritualität; Glaube an Glücksbringer, Wahrsager,Gesundbeter und Horoskope; Erlebnis von Wiedergeburt; Konzept von Gott(semantisches Differential: Mutter/Vater, Herr und Meister/Ehepartner,Richter/Liebender, Freund/König); Weltimage: Schlechtes versus Gutes,der Mensch ist gut versus korrupt; Personenvertrauen; Einstellung zuWissenschaft und Religion (Skala: moderne Wissenschaft bringt mehrSchaden als Nutzen, zu viel Vertrauen in die Wissenschaft und zu wenigreligiöses Vertrauen, Religionen bringen mehr Konflikte als Frieden,Intoleranz von Menschen mit starken religiösen Überzeugungen); Wahrheitin einer oder in allen Religionen; demokratische oder göttliche Gesetzeals Grundlage für Entscheidungen zwischen richtig und falsch. Demographie: Geschlecht; Alter; Familienstand; Zusammenleben mit einemPartner; Jahre der Schulbildung, höchster Bildungsabschluss;derzeitiger Beschäftigungsstatus des Befragten und seines Partners;Wochenarbeitszeit; Beruf (ISCO-88) des Befragten und seines Partners;Vorgesetztenfunktion; Beschäftigung im privaten oder öffentlichenDienst oder Selbständigkeit; Selbständige wurden gefragt: Anzahl derBeschäftigten; Gewerkschaftsmitgliedschaft; Haushaltsgröße;Haushaltszusammensetzung; Parteipräferenz (links-rechts),länderspezifische Parteipräferenz; Wahlbeteiligung bei der letztenWahl; Kirchgangshäufigkeit; Konfession (länderspezifisch); Selbsteinstufung auf einer Oben-Unten-Skala; Region (länderspezifisch). Zusätzlich verkodet wurde: Gewichtungsfaktoren

International Social Survey Programme: Religion I-III ADD ON - ISSP 1991-1998-2008

The release of the cumulated ISSP ´Religion´ modules for the years 1991, 1998 and 2008 consists of two separate datasets: ZA5070 and ZA5071. This documentation deals with the supplementary dataset ZA5071. It contains all those, mainly national-specific background variables that belong to the current ISSP standard, but could not be cumulated for various reasons. The variables, however, can be matched easily to the cumulated file if necessary. A comprehensive overview on the contents, the structure and basic coding rules of both data files can be found in the following guide: Guide for the ISSP ´Religion´ cumulation of the years 1991, 1998 and 2008 Religion - (non-cumulated background variables of the individual modules) Variables for all countries and modules if available: country-specific education and degree; country-specific occupation (respondent as well as partner); earnings of respondent (country specific); family income (country-specific); country-specific party affiliation; size of community (country-specific); country of origin or ethnic group affiliation (country-specific); type of community: urban-rural area. Single variables: spouse’s working for private or public sector or self-employed 2008; self-placement on a top-bottom scale 2008, administrative mode of data-collection 2008, case substitution flag 2008