Systematic Evaluation of Variables that Contribute to Noncompliance: A Replication and Extension

The effects of time-out and escape extinction were examined with 2 preschoolers after we identified variables that may have resulted in noncompliance. Results of a functional analysis showed that noncompliance was highest in the escape condition for both participants. During the treatment evaluation, escape extinction resulted in greater reductions in noncompliance relative to time-out

Tax Complexity and Small Business: A Comparison of the Perceptions of Tax Agents in the United States and Australia

There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the consideration of alternate treatments could better inform tax policymakers. That is, what can we learn from each other? The article; compares and contrasts the perceptions of practitioners on small business tax complexity based on a questionnaire instrument conducted in the US and an electronic survey and case study conducted in Australia. Tax practitioners in the US consistently rated the areas of partnerships, estate, and gift valuations, tax deferred exchanges, frequency of law changes and retirement plans as the most complex and progressive tax rates, estimated taxes, social security/self-employment taxes, corporate capital gain provisions and cash v accrual method as the least complex. In comparison, Australian practitioners found the frequency of change, the volume of legislative material and the effect of change on other aspects of taxation (including reporting) to be the major causes of complexity. Capital gains tax provisions were regarded as complex as were self-managed superannuation funds and trusts, but similar to US tax practitioners, Australian tax agents did not find the use of tax rates or accounting methods to be complex. The policy implications of these findings are discussed for both regimes, including the implications of having small business-specific rules. Reprinted by permission of the publisher

Automating Scoring of Delay Discounting for the 21- and 27-Item Monetary Choice Questionnaires

Delay discounting describes the process wherein rewards lose value as a function of their delayed receipt; how quickly rewards lose value is termed the rate of delay discounting. Rates of delay discounting are robust predictors of much behavior of societal importance. One efficient approach to obtaining a human subject’s rate of delay discounting is via the 21- and 27-item Monetary Choice Questionnaires, brief dichotomous choice tasks that assess preference between small immediate and larger delayed monetary outcomes. Unfortunately, the scoring procedures for the Monetary Choice Questionnaires are rather complex, which may serve as a barrier to their use. This report details a freely available Excel-based spreadsheet tool that automatically scores Monetary Choice Questionnaire response sets, using both traditional and contemporary/ advanced approaches. An overview of the Monetary Choice Questionnaire and its scoring algorithm is provided. We conclude with general considerations for using the spreadsheet tool

Delay Discounting is Associated with Treatment Response among Cocaine-Dependent Outpatients

Rationale—Delay discounting (DD) describes the rate at which reinforcers lose value as the temporal delay to their receipt increases. Steeper discounting has been positively associated with vulnerability to substance use disorders, including cocaine use disorders. Objectives—In the present study, we examined whether DD of hypothetical monetary reinforcers is associated with the duration of cocaine abstinence achieved among cocainedependent outpatients. Methods—Participants were 36 adults who were participating in a randomized controlled trial examining the efficacy of voucher-based contingency management (CM) using low-magnitude (N = 18) or high-magnitude (N = 18) voucher monetary values. Results—DD was associated with the number of continuous weeks of cocaine abstinence achieved, even after adjusting for treatment condition during the initial 12-week (t(33) = 2.48, p = .045) and entire recommended 24-week of treatment (t(33) = 2.40, p = .022). Participants who exhibited steeper discounting functions achieved shorter periods of abstinence in the Lowmagnitude voucher condition (12-week: t(16) = 2.48, p = .025; 24-week: t(16) = 2.68, p = .017), but not in the High-magnitude voucher condition (12-week: t(16) = 0.51, p = .618; 24-week: t(16) = 1.08, p = .298), although the interaction between DD and treatment condition was not significant (12-week: t(32) = −1.12, p = .271; 24-week: t(32) = −0.37, p = .712). Conclusions—These results provide further evidence on associations between DD and treatment response and extend those observations to a new clinical population (i.e., cocainedependent outpatients), while also suggesting that a more intensive intervention like the Highmagnitude CM condition may diminish this negative relationship between DD and treatment response

The potential for wildflower interventions to enhance natural enemies and pollinators in commercial apple orchards is limited by other management practices

Modern fruit production has successfully increased yields and fruit quality to meet market demands mainly through intensification and the use of Plant Protection Products (PPPs). Due to the associated environmental impacts and consumers increasingly demanding food produced more sustainably, the tree fruit sector is seeking to reduce its reliance on PPPs. Despite intensification, apple production is still highly dependent on ecosystem services, including pest regulation and pollination. The aim of this study was to investigate the response of natural enemies and pollinators in commercial apple orchards to the provision of a wildflower habitat. It was hypothesised that the abundance and diversity of beneficial invertebrate species would be enhanced leading to an increased control of apple pests and enhanced pollination of apple blossom. We also investigated the effect of orchard pesticide toxicity on natural enemies and pest regulation services and how responses varied between apple cultivars (Jazz and Braeburn). The study was carried out in five orchards of each apple variety across Kent (UK), using a split-plot experimental design. At each site, a one-hectare orchard plot was established with wildflower strips in alleyways between rows of trees and compared with a one-hectare control plot where alleyways were managed conventionally with regular cutting. Responses of natural enemies and pollinators were recorded over a period of three and four years, respectively. The presence of wildflower strips did not contribute significantly towards the delivery of natural pest regulation or pollination services. However, hoverfly diversity and species richness were greater in orchards with wildflower strips, and whilst this was not associated with increased rates of pest regulation, such a response could potentially provide more resilient pest regulation and pollination services. Braeburn orchards had higher bee abundance, and pest predation rates, which were associated with a greater abundance of earwigs, compared to Jazz orchards. Of key significance for growers is that high values of cumulative pesticide toxicity negatively affected natural enemy populations, especially earwigs. If growers want to support natural enemies and wild pollinators in modern apple orchards following the principles of ecological intensification, they need to consider both the types and frequency of pesticide sprays used, in conjunction with interventions aimed at promoting beneficial invertebrates

Apple pollination: demand depends on variety and supply depends on pollinator identity

Insect pollination underpins apple production but the extent to which different pollinator guilds supply this service, particularly across different apple varieties, is unknown. Such information is essential if appropriate orchard management practices are to be targeted and proportional to the potential benefits pollinator species may provide. Here we use a novel combination of pollinator effectiveness assays (floral visit effectiveness), orchard field surveys (flower visitation rate) and pollinator dependence manipulations (pollinator exclusion experiments) to quantify the supply of pollination services provided by four different pollinator guilds to the production of four commercial varieties of apple. We show that not all pollinators are equally effective at pollinating apples, with hoverflies being less effective than solitary bees and bumblebees, and the relative abundance of different pollinator guilds visiting apple flowers of different varieties varies significantly. Based on this, the taxa specific economic benefits to UK apple production have been established. The contribution of insect pollinators to the economic output in all varieties was estimated to be £92.1M across the UK, with contributions varying widely across taxa: solitary bees (£51.4M), honeybees (£21.4M), bumblebees (£18.6M) and hoverflies (£0.7M). This research highlights the differences in the economic benefits of four insect pollinator guilds to four major apple varieties in the UK. This information is essential to underpin appropriate investment in pollination services management and provides a model that can be used in other entomolophilous crops to improve our understanding of crop pollination ecology

The impact of over 80 years of land cover changes on bee and wasp pollinator communities in England

Change in land cover is thought to be one of the key drivers of pollinator declines, and yet there is a dearth of studies exploring the relationships between historical changes in land cover and shifts in pollinator communities. Here, we explore, for the first time, land cover changes in England over more than 80 years, and relate them to concurrent shifts in bee and wasp species richness and community composition. Using historical data from 14 sites across four counties, we quantify the key land cover changes within and around these sites and estimate the changes in richness and composition of pollinators. Land cover changes within sites, as well as changes within a 1 km radius outside the sites, have significant effects on richness and composition of bee and wasp species, with changes in edge habitats between major land classes also having a key influence. Our results highlight not just the land cover changes that may be detrimental to pollinator communities, but also provide an insight into how increases in habitat diversity may benefit species diversity, and could thus help inform policy and practice for future land management

Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation

Explaining the Prevalence of Illegitimate Wage Practices in Southern Europe: An Institutional Analysis

This paper proposes that the prevalence of illegitimate wage practices in Southern European societies results from the discord between the formal rules (formal institutions) and the socially shared unwritten rules that reflect citizens' beliefs (informal institutions). To evaluate this, a 2013 survey is reported on whether employers in five Southern European countries fraudulently evade tax and social security payments by paying employees a portion of their salary off the books. A strong association is revealed between the extent of wage under-reporting and the degree of institutional asymmetry across these societies. The implications for theorising illegitimate wage practices are then explored

Evaluating competing perspectives towards undeclared work: some lessons from Bulgaria

When explaining and tackling the undeclared economy in Central and Eastern Europe, participants have been conventionally viewed as rational economic actors. They engage in undeclared work when the benefits outweigh the costs. Participation is thus deterred by increasing the sanctions and/or probability of being caught. Recently, however, an alternative social actor approach has emerged which views participants as engaging in undeclared work when their norms, values and beliefs (i.e., citizen morale) do not align with the laws and regulations (i.e., state morale). Here, therefore, initiatives to develop greater symmetry between civic and state morale are pursued. To evaluate the validity and effectiveness of these competing explanations and policy approaches, 2,004 face-to-face interviews conducted in Bulgaria in late 2015 are reported. Logit marginal effects regression analysis reveals no association between participation in undeclared work and the perceived level of penalties and risk of detection, but a strong significant association with the level of asymmetry between citizen and state morale; the greater the asymmetry, the higher is the likelihood of participation in undeclared work. The paper concludes by discussing the implications for explaining and tackling undeclared work