The Effects of Communication Among Taxpayers on Compliance

Taxpayer audits are thought to have a direct deterrent effect on the individuals actually audited. In addition, audits are believed to have an indirect deterrent effect on individuals not audited as these individuals learn (or are told) about the audits of other taxpayers. However, the effects on compliance of the ways in which taxpayers learn about - and communicate among themselves - audit rates are not known. In this study, we use laboratory experiments to examine the effects of three types of information and communication on compliance. In all sessions, each subject knows the probability of audit and the results of their own audit (if any). In our base case session, each subject knows only the result of his or her audit, and subjects receive no information about audit results of other subjects. In a second treatment (termed "official" communication), subjects are also told by the experimenter the actual number of audits conducted during a period. In a third treatment (or "unofficial" communication), subjects are offered the opportunity to send a "message" to the other participants about their audit experience. Our preliminary results indicate that "unofficial" communication has a strong indirect effect that increases compliance, but that "official" communication may not encourage voluntary compliance

Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior

Taxpayer audits are a central feature of the voluntary compliance system in the United States federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited. Audits are also believed to have an indirect deterrent effect on individuals not audited, and in fact there is some empirical evidence that audit rates affect compliance beyond the audited individuals themselves. However, empirical studies cannot measure or control for taxpayer awareness of audit risk, and they also cannot uncover the behavioral channels through which the direct and indirect effects operate; that is, the ways in which taxpayers learn about - and communicate among themselves - audit rates, and the subsequent effects on compliance, are not known and cannot be discovered by empirical studies. In this study, we use laboratory experiments to examine several types of information dissemination and taxpayer communication about audit frequency and audit results. These experiments allow us to test hypotheses about the effects of two types of communication of audit policies and results, in order to explore the direct and the indirect effects of audits: "official" information disseminated by the "government" (e.g., the experimenter) and "unofficial", or informal, communications among "taxpayers" (e.g., the subjects). Our results indicate that "unofficial" communications have a strong indirect effect on compliance: messages that indicate that a subject was not audited or was able to cheat actually reduce compliance, while messages that a subject was audited or paid his or her taxes increase compliance. Also, "official" announcements of information may not always encourage voluntary compliance. Working Paper 06-4

Study of materials and techniques of teaching reading to culturally disadvantaged children

It is the desire of the author that this resume will be of some functional use in the encouragement of inspirational techniques and innovations for th.e teacher of the culturally disadvantaged. The paper is a survey of techniques and materials which have been used with a measurable degree of success by others in the field of instruction of the disadvantaged child in our public school system

The nurse's role in exercise procedures

Thesis (M.S.)--Boston Universit

Graduate Recital

The purpose of the Master\u27s recital is to afford the graduate student an opportunity to improve his musicianship and level of performance. The knowledge and skill derived from this concentrated study can enable the performer to become a more enlightened musician and competent teacher. This recital report will present the results of the research and analysis of the works selected and performed. Each selected work, representative of the Classic, Romantic, and Twentieth Century periods, is considered to be of significant importance within the repertoire of piano literature . The fantasia, concerto, and sonatina are musical forms which achieved new expression in the works of Mozart, Brahms, and Ravel

Markets for Money -- Does the Garn-St.Germain Money Market Deposit Account Overcompete with Mutual Funds

Since 1980 the financial marketplace has experienced a period of rapid evolution during which financial institutions have abandoned their differentiated product and service lines, within government regulatory limits, to compete with each other in obtaining funds from depositors and investors. For example, only commercial banks historically provided checking account services; now, many depository and nondepository institutions offer transaction services similar to checking accounts. The thrift institutions --savings and loan associations, mutual savings banks, and credit unions -- provide their customers with checking account services through negotiable order of withdrawal (NOW) accounts and share draft accounts. Investment banking houses, nondepository institutions,introduced the money market mutual fund, which provides investors a market rate of return while also allowing them some transactions privileges. Money market mutual funds are the most threatening competitors to depository institutions because the different regulatory systems for depository institutions and investment banking firms have created an unlevel playing field \u27 for these businesses in their battle for funds

A study of the objectives, contents, and acceptance of a company publication serving the employees of a scientific company.

Thesis (M.S.)--Boston Universit

The role of anxiety in the stimulus preference and play patterns

The play patterns and stimulus preference of 20 preschool children were observed during low and high s tress conditions. The stress manipulation was contingent upon the child\u27s preparation for a medical appointment. Heart rate recordings and a questionnaire were used as Indices of stress. Children manifested a preference toward creative-constructive play under conditions of increased stress , with a resultant decrease in manipulative and imaginative play. Play with relevant or irrelevant toys did not change significantly during the increased stress condition. Pencil—paper measures of stress used in previous studies were significantly related to the physiological measure of stress . No sex differences were found for play patterns, stimulus preference or for stress

Televisi Publik: Kajian Tentang Opini Masyarakat Kota Bandung Mengenai TV Publik

This research was aimed to analyze several aspects of Public TV in its preparation phase. The focus is directed toward socialization, cognition, judgment, aspirations, and contributions of Public TV to the people of Bandung City. By employing analytical descriptive as methods to addressing research questions, about 250 respondents were asked to fill questionnaires. In-depth interviews to prominent members of society, media experts, and others related with such problems were also carried out. The research has led to some findings, e.g. cognition and judgment levels socialization is on average. The most important thing for the public, considering the importance of Public TV, is the dominant functions of Public TV to represent education and cultural programs. If managed by idealism toward education and leveraging people\u27s quality, Public TV would create a positive image for itself