Visual slant underestimation

Observers frequently underestimate the in-depth slant of rectangles under reduction conditions. This also occurs for slanted rectangles depicted on a flat display medium. Perrone (1982) provides a model for judged slant based upon properties of the 2-D trapezoidal projection of the rectangle. Two important parameters of this model are the angle of convergence of the sides of the trapezoid and the projected length of the trapezoid. This model was tested using a range of stimulus rectangles and found that the model failed to predict some of the major trends in the data. However, when the projected width of the base of the trapezoid projection was used in the model, instead of the projected length, excellent agreement between the theoretical and obtained slant judgements resulted. The good fit between the experimental data and the new model predictions indicates that perceived slant estimates are highly correlated with specifiable features in the stimulus display

Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion

This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979,1982,1985, and 1988. The TCMP data allows us to observe income and taxes before and after a tax audit. In order to generate a range of scalar estimates of the redistributive impact of more complete compliance we employ the family of extended Gini and concentration coefficients. We find that the vertical equity effects are very small of negative; however, there is a considerable amount of horizontal inequity generated by noncompliance and in this sense more complete auditing of tax returns could improve the fairness of the tax system

The Provision Point Mechanism and Scenario Rejection in Contingent Valuation

The provision point mechanism mitigates free-riding behavior in economic experiments. In two contingent valuation method surveys, we implement the provision point design. We ask respondents for their perceptions about the success of the provision point mechanism. We find that respondents who believe that the provision point would not be met are more likely to say no to a contingent valuation dichotomous choice question. The scenario rejection that arises may result in biased willingness-to-pay estimates.provision point mechanism, contingent valuation, willingness to pay, public goods, Environmental Economics and Policy,