Determinants of tax evasion and compliance

The problem of tax evasion and subsequent revenue loss is an important one for our nation. Noncompliance with tax laws causes multibillion dollar annual losses for the U.S. treasury. An investigation of psychological variables is suggested as the most promising route to increase tax compliance. Hence, a review of the legal, economic, sociological, and psychological literature concerning the motivation and causes of noncompliance with tax laws is presented. Theoretical models and empirical studies addressing the issue of tax evasion are reviewed. An individual's feelings of equity and sense of norm commitment may be the crucial factors in the decision to comply or evade legally mandated taxes, superseding the notion of sanctions as the most effective deterrent. A legal reasoning model is one suggested alternative in the search for a causal explanation of noncompliance.     

Exposure to national flags reduces tax evasion: Evidence from the United States,Australia, and Britain

There have been numerous theories from numerous academic fields explaining why individuals engage in tax evasion. Drawing broadly on Social Identity Theory, we predict that exposure to one's national flag can reduce tax evasion by making salient one's national identity, motivating one to sacrifice one's self-interests for one's country—which would presumably include paying one's fair share of taxes. In three experiments, we found that exposure to American, Australian, and British flags reduced Americans', Australians', and Britons' tax evasion in financially incentivized tasks (Experiments 1, 3) and increased tax-paying attitudes (Experiment 2). The effects arose because flag primes made salient participants' national identities that then motivated them to help their country. We ruled out social norms and trust in authorities as alternative explanations. As such, flag primes might reduce tax evasion and in doing so improve the economic and societal welfare of a country.     

Public opinion on automated driving: Results of an international questionnaire among 5000 respondents

This study investigated user acceptance, concerns, and willingness to buy partially, highly, and fully automated vehicles. By means of a 63-question Internet-based survey, we collected 5000 responses from 109 countries (40 countries with at least 25 respondents). We determined cross-national differences, and assessed correlations with personal variables, such as age, gender, and personality traits as measured with a short version of the Big Five Inventory. Results showed that respondents, on average, found manual driving the most enjoyable mode of driving. Responses were diverse: 22% of the respondents did not want to pay more than $0 for a fully automated driving system, whereas 5% indicated they would be willing to pay more than $30,000, and 33% indicated that fully automated driving would be highly enjoyable. 69% of respondents estimated that fully automated driving will reach a 50% market share between now and 2050. Respondents were found to be most concerned about software hacking/misuse, and were also concerned about legal issues and safety. Respondents scoring higher on neuroticism were slightly less comfortable about data transmitting, whereas respondents scoring higher on agreeableness were slightly more comfortable with this. Respondents from more developed countries (in terms of lower accident statistics, higher education, and higher income) were less comfortable with their vehicle transmitting data, with cross-national correlations between ρ = −0.80 and ρ = −0.90. The present results indicate the major areas of promise and concern among the international public, and could be useful for vehicle developers and other stakeholders.     

试论道教"三清"信仰的宗教内涵及其历史演变

在不同的历史阶段实际存在有“三清仙境”信仰、“三宝神君”信仰、“三洞真经”信仰与“三清尊神”信仰等几种不同的信仰形态与内容。因其皆与道教的“玉清”、“上清”、“太清”等名号有着密切的关系,故可称为广义的“三清”信仰。这种信仰的具体形态与内容,在历史上既有联系,又有区别,先后相续,几经演变,最后才定型成为“三清尊神”信仰,成为宋明以来道教各派奉祀的最高尊神。本文试就道教“三清”信仰在不同历史阶段的演变过程及其宗教内涵作一学术性的探讨与研究。     

Oculomotor Effects in the Size-Distance Paradox and the Moon Illusion

Drawing on 2 concepts—the resting position of the eyes and a binocular geometry for perceived size, the moon illusion is explained as the consequence of different oculomotor adjustments caused by change in the direction of gaze contingent upon the viewing conditions of the moon. Hence, each particular moon will be viewed with a different vergence state which, in turn, yields a different amount of binocular disparity. The vergence state will determine the perceived size of an object whereas disparity will determine its perceived distance. It is further contended that the perceived size of the moon is based on a new binocular information source for size perception enabling the size of an object to be perceived even in the absence of egocentric distance information. Discussion focuses on the paradoxical aspect of the moon illusion and how the size-distance invariance hypothesis may have contributed to its effect.     

Lexical representation of fact and opinion

This research investigated the lexical properties underlying comprehension that a word represents fact or opinion. In Experiment 1 subjects reliably identified words as either fact or opinion. Bivariate correlations and multiple regression showed that fact/opinion judgments were predicted primarily by ratings of the ease of verifiability of a word's referent and secondarily by the word's literalness, but not by several other lexical attributes: abstractness-concreteness, vagueness-preciseness, and evaluation. Experiment 2 extended the results of the first experiment to an implicit fact/opinion judgment, i.e., the identification of headlines as originating from a newspaper's front page (presumably based primarily upon fact) or from the editorial page (presumably based upon opinion). The headline judgments, also made reliably by subjects, were predicted by the same variables found significant in the first experiment, i.e., by verifiability and literalness, but not by the other lexical properties. Thus, the results of both experiments indicate that the identification of a word as representing fact or opinion is rooted in a word's verifiability and literalness.     

自然探秘--月亮与人体生物潮

月亮的盈亏、圆缺是有其规律的,天文学家把月亮形状的各种变化叫“月相”。这种变化是月亮、地球与太阳三个天体的相     

Choice among bets and revision of opinion

Ss estimated subjective probability (SP) on the basis of a sample in a hypothesis testing situation by choosing the subjectively optimal bet cat of a list and by stating verbal odds. In the choice among bets situation SP was inferred on the assumption of subjectively expected value maximization. Both estimates of SP were conservative compared with the theoretical prediction and did not differ significantly. This suggests that (a) utility had no distorting effect on the choice of the bet and (b) conservatism is not specifically bound to the use of special number scales or response sets.     

Beyond transference,countertransference, the silences and the opinion1

The author examines several works of an intersubjectivist trend, as well as writings by Hanly, Cavell and Bion, defending many of the named psychoanalysts' viewpoints. These viewpoints are expressed in the search and the struggle for truth, recognizing, like Popper, that truth exists but that we cannot know with certainty whether and when we touch upon it, only that this endless effort merits a lifetime's work because it is the attempt at an encounter with ourselves‐the true encounter. The author explains the criticisms by Green of Jacobs, and defends the maintenance of ‘a certain possible neutrality’ (Eizirik). He poses some questions with regard to Ogden's ‘third subject’, considering it, among other aspects, from the supervisory point of view, which may demonstrate the existence of ‘a certain possible objectivity’ of the emotional confl ict. He develops some criticisms concerning silence as an interpretative action by Ogden, and summarizes two case histories. Both were unconsciously attempting to manipulate the analyst intensely‐one of them to get the analyst to intervene in his love life, and the other to interrupt acting out.     

Cognitive and affective bases of opinion survey responses

Two experiments investigated the determinants of agreement with propositions that advocated social privileges for either people in general or specific social groups. Liking for the group to which a group-specific proposition referred had a contrast effect on agreement with a related general proposition that was considered immediately after it, but had a positive influence on agreement with a general proposition that did not occur until several items later. The latter effect was eliminated by instructing Ss to base their judgments on the consequences of the policies described in the propositions. Instructions to base judgments on affective reactions to the propositions produced contrast effects of group-specific propositions on judgments of general ones regardless of whether these items were separated or together in the questionnaire.     

马克思主义无神论科学性特征之我见

马克思主义无神论的科学性特征有丰富的内涵。根据理论与实践相统一的建构和方法论原则,应体现在理论和实践两个方面。在理论上体现为理论基础、论证原则和论证材料的科学性;在实践上体现为对有神论批判斗争和正确处理与有神论关系的科学性。只有从马克思主义无神论明确的目的性、鲜明的战斗性和严格的科学性相统一的高度,才能完整准确地把握其科学性特征及其丰富内涵和意义。