Eliciting taxpayer preferences increases tax compliance

Two experiments show that eliciting taxpayer preferences on government spending—providing taxpayer agency--increases tax compliance. We first create an income and taxation environment in a laboratory setting to test for compliance with a lab tax. Allowing a treatment group to express nonbinding preferences over tax spending priorities, leads to a 16% increase in tax compliance. A followup online study tests this treatment with a simulation of paying US federal taxes. Allowing taxpayers to signal their preferences on the distribution of government spending, results in a 15% reduction in the stated take-up rate of a questionable tax loophole. Providing taxpayer agency recouples tax payments with the public services obtained in return, reduces general anti-tax sentiment, and holds satisfaction with tax payment stable despite increased compliance with tax dues. With tax noncompliance costing the US government $385billion annually, providing taxpayer agency could have meaningful economic impact. At the same time, giving taxpayers a voice may act as a two-way "nudge," transforming tax payment from a passive experience to a channel of communication between taxpayers and government

Modulating Macrophage Polarization through CCR2 Inhibition and Multivalent Engagement

Excessive or prolonged recruitment of inflammatory monocytes to damaged tissue can significantly worsen patient outcomes. Monocytes migrate to sites of tissue inflammation in response to high local concentrations of CCL2, a chemokine that binds to and signals through the CCR2 receptor. While the role of CCR2 in cellular migration is well studied, it is unclear how CCR2 inhibition affects macrophage polarization and if multivalency can increase downstream signaling effects. Using affinity selection with a phage library, we identified a novel single-chain variable fragment (scFv) (58C) that binds specifically and with high affinity to the N-terminal domain of CCR2 (<i>K</i>_D = 59.8 nM). The newly identified 58C-scFv bound to native CCR2 expressed on macrophages and MDA-MB-231 cells, inhibited migration, and induced a pro-inflammatory M1-phenotype in macrophages. The M1/M2 macrophage phenotype ratio for monomeric 58C-scFv was significantly increased over the negative control by 1.0 × 10⁴-fold (iNOS/Arg-1), 5.1 × 10⁴-fold (iNOS/Mgl2), 3.4 × 10⁵-fold (IL-6/Arg-1), and 1.7 × 10⁶-fold (IL-6/Mgl2). The multivalent display of 58C-scFv on liposomes further reduced migration of both cell types by 25–40% and enhanced M1 polarization by 200% over monomeric 58C-scFv. These studies demonstrate that CCR2 inhibition polarizes macrophages toward an inflammatory M1 phenotype, and that multivalent engagement of CCR2 increases the effects of 58C-scFv on polarization and migration. These data provide important insights into the role of multivalency in modulating binding, downstream signaling, and cellular fate

Linking autonomy-supportive leadership to volunteer satisfaction

This study examines the development of volunteer satisfaction within the framework of self-determination theory (SDT). Therewith, autonomy-supportive leadership—as an influential part of the organizational context—is studied as an antecedent of volunteer satisfaction. The hypothesized model suggests that the link between autonomy-supportive leadership and volunteer satisfaction is serially mediated by general need satisfaction and autonomous motivation. Volunteers (N = 113) working closely together with their supervisors completed a paper-based questionnaire. As predicted, both general need satisfaction and autonomous motivation serially mediated the link between autonomy-supportive leadership and volunteer satisfaction. The results indicate that autonomy-supportive leadership is an important factor of the organizational context, increasing both volunteers’ autonomous motivation and satisfaction. Practical implications for volunteering organizations, as well as implications for further research, are discussed