The Role of Union Support in Coping With Job Insecurity: A Study Among Union Members from Three European Countries

The present study examines the potential moderating role of union support in the relationship between job insecurity and work-related attitudes and well-being of unionised employees. Survey data collected among union members from three European countries (The Netherlands, Italy and Sweden) indicate that job insecurity is associated with reduced levels of job satisfaction, well-being and organisational commitment. Contrary to expectations, union support moderated neither the effect of job insecurity on job satisfaction nor its effect on wellbeing. However, in two countries a moderating effect of union support on relation between the job insecurity and organisational commitment was found. Opsomming Die huidige studie ondersoek die potensiële modererende rol van vakbond ondersteuning in die verhouding tussen werksonsekerheid en werksverwante houdings en welstand van werknemers wat aan 'n, vakbond behoort. Opname data wat ingesamel is tussen vakbond lede van drie Europese lande (Nederland, Italië en Swede) toon dat werksonsekerheid geassosieer word met verlaagde vlakke van werkstevredenheid, welstand en organisasieverbondenheid. Teen verwagting, het vakbond ondersteuning nie die effek van werksonsekerheid op wekstevredenheid of welstand gemodereer nie. Daar is egter in twee lande 'n, moderende effek van vakbond ondersteuning op die verwantskap tussen werksonsekerheid en organisasie gebondenheid gevind

Job Insecurity, Union Support and Intentions to Resign Membership: A Psychological Contract Perspective

This article uses psychological contract theory to explore the consequences of job insecurity among union members. We hypothesize that the perception of job insecurity will correlate with a lower level of perceived union support and a higher intention to resign union membership. We also test whether the relationship between job insecurity and membership turnover is mediated by (a lack of) perceived union support. In Belgium, Italy and the Netherlands, an association is found between job insecurity and a reduction in perceived union support, and between job insecurity and the intention to resign membership; this association is also fully mediated by (a lack of) perceived union support. None of these hypotheses are corroborated in Sweden. We discuss implications of these findings for future research and for unions in Europe

When people fall from grace: Reconsidering the role of envy in Schadenfreude

Previous research yielded conflicting results concerning the role of envy in predicting Schadenfreude (pleasure at another's misfortune). Some studies showed that envy predicts Schadenfreude, whereas others did not. Results of the present research reconcile these opposing findings, by showing that envy is a predictor of Schadenfreude when the target is similar to the observer in terms of gender. These results suggest that envy predicts Schadenfreude when people are confronted with the misfortune of a relevant social comparison other. Copyright 2006 by the American Psychological Association

The effect of a tax training program on tax compliance and business outcomes of starting entrepreneurs: Evidence from a field experiment

This paper estimates the long-term impact of a short, partly personalized, mandatory tax training program on tax compliance and business outcomes of first-time entrepreneurs. To this end, we combine survey data, audit data and unique register data from the Netherlands’ Tax and Customs Administration with a three year long randomized experiment. The results show that the training affects specific domains of tax compliant behavior. Moreover, it has no impact on business survival, but treated entrepreneurs have significantly higher profits compared to the control group due to lower business costs. These outcomes are partially supportive of our hypotheses developed from theories on tax compliance and mental accounting

Taxpayers' motivations relating to tax compliance: Evidence from two representative samples of Austrian and Dutch self-employed taxpayers

Tax compliance is assumed to be shaped by three main motivations to comply: enforced, voluntary, and committed motivation. Taxpayers, who hold an enforced motivation to comply, only pay taxes because of audits and fines for non-compliance. Voluntary motivated taxpayers respect the law and pay taxes because it is the easiest option. Committed motivation represents an intrinsic motivation, whereby taxpayers feel a moral obligation and responsibility to be honest. However, little and inconsistent empirical research exists on the relationship between motivations and tax compliance. The present paper empirically examines the connection between motivations and reported tax compliance based on data from two representative samples of 500 self-employed Austrian taxpayers and 1,377 Dutch entrepreneurs. Results show that an enforced motivation is negatively related to tax compliance, whereas a committed motivation is positively related to compliance. Contrary to expectations, voluntary motivation is not related to tax compliance. Based on the present outcomes it is suggested that tax authorities should present themselves as legitimate and benevolent in order to decrease enforced motivations and to foster committed motivations and subsequent high tax compliance.<br/

»How can I help you?« Perceived Service Orientation of Tax Authorities and Tax Compliance

Research on tax behavior has recognized the necessity of changing tax authorities’ approach from enforcement to service orientation. However, empirical investigations of the impact of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found strongly related to tax compliance. Furthermore, the link between perceived service orientation and tax compliance is mediated by perceived trustworthiness of authorities. We are confident that taxpayers who perceive a greater service orientation will be more willing to contribute their taxes