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.     

Noncompliance: Medical and Psychological Aspects

Patient noncompliance to oral medication regimens was assessed by interview in a sample of 109 private practice patients at two pharmacies in an outer western suburb of Sydney. Patients were classified into one of the five following groups on the basis of their stated degree of noncompliance to all medications taken (perfect compliance on all medications, occasional noncompliance on all medications, frequent noncompliance on all medications, occasional noncompliance on only some of the medications taken, and frequent noncompliance on only some of the medications taken). Selected medical/phnrmacological, doctor-patient relationship, attitudinal and personality variables were measured and univariate and multivariate analyses of the data undertaken. Contrary to expectations, the total number of medications reportedly taken rind complexity of the regimen were inversely related to noncompliance. Respondents reported satisfaction with the doctor's consultations, skepticism of doctors, attitudes to medication and scores on Rotter's (1966) Internal-External Locus of Control Scale (IEC) did not distinguish the compliant group from the four noncompliant groups combined. The most noteworthy finding concerned the marked ditlerences between the noncompliant groups, especially in relation to the patient's opinion of having to take the medication and the Personal Control scores of the IEC.     

REDUCING NONCOMPLIANCE TO FOLLOW-UP APPOINTMENT KEEPING AT A FAMILY PRACTICE CENTER

In this study, we evaluated follow-up appointment keeping at a family practice center. To determine if noncompliance could be reduced, four treatments were implemented: no-treatment control, modified appointment card, free follow-up, and a reduced rate follow-up. Thereafter, the reduced rate follow-up was implemented again to determine the extent noncompliance could be reduced for all eligible patients. Incentives significantly increased follow-up appointment keeping, whereas the modified appointment card was ineffective. A cost analysis suggested that the no-treatment control and modified appointment card conditions were the least expensive, but also the least effective. The incentive conditions were more expensive, but the reduced rate condition generated the most net revenue. Questionnaire data suggested that the incentive conditions had an effect on noncompliance and may be considered for use in other medical settings.     

The Role of Psychological Factors in Medical Presentations

Research shows that a large number of medical presentations do not result in a medical diagnosis but rather are related to behavioral health problems. Factors such as age, lower education and economic status, health beliefs, and medical and psychological factors are linked to high medical service utilization. Research consistently shows that patients with psychological problems use more services than those without diagnosable psychological problems. The purpose of this paper is to provide a more detailed analysis of the roles of psychological factors in medical presentations. We present three kinds of pathways by which psychological factors lead to medical presentations. These include the (1) primary or direct medical presentation of a clinical problem, (2) secondary presentation or the impact of the clinical problem on patients general physical, psychological, or psychosocial health, and (3) the complex presentation or the impact of multiple diagnoses on the presentation of the clinical problem. Examples of each of these pathways are presented for each axis of the DSM-IV.     

A review of psychological factors related to bullying victimization in schools

School bullying is a serious problem affecting the victims, their daily life, and society in general. An increasing amount of research on school bullying has recently been published which calls for an updated review on the literature. The objective of this article is to review psychological variables which may explain individual reactions to bullying victimization in school-aged children. The selected psychological variables are coping, social support, attachment, negative affectivity/neuroticism, and somatization. The strengths and limitations of the reviewed research are discussed, and future research directions focusing on a more dynamic understanding of personal factors are suggested.     

GENDER AND SERIOUS MENTAL ILLNESS: A Feminist Perspective

Perhaps in reaction to criticisms of "woman as problem" formulations, psychological literature has nearly ignored women with serious mental illnesses (SMI), although epidemiological research indicates that women are overrepresented in these diagnoses. Data are presented on characteristics, functioning, and services received for a sample of nearly 2,500 SMI clients. Statistical clustering of clients with similar profiles produced four out of six clusters with significant differences in proportions of female versus male clients represented. The results indicate that the extent to which SMI clients display gender-related symptoms and behaviors is a significant factor in clinician perceptions and in service utilization. However, results also show substantial overlap in gender composition of the clusters. Discussion centers on the quality of care and appropriateness of services for female clients. Future research is suggested, utilizing a feminist understanding of women's diversity and of sociopolitical factors related to mental health.     

Psychological Reactance as a Factor in Patient Noncompliance With Medication Taking: A Field Experiment1

Patient noncompliance with medical recommendations is widespread. The theory of psychological reactance sheds light on the subject. Reactance theory posits that when an individual discems a threat to a valued freedom, a motivational state compels the individual to reassert that freedom. The present study sought evidence of reactance in the compliance behaviors of 101 patients. Participants were exposed to either an authoritative‐oriented or a partnership‐oriented advice‐giving tone, coupled with either an opportumity for the participant to select certain features of the regimen or no opportunity to do so. While neither manipulation produced the anticipated causal results, both quantitative and qualitative correlational data clearly revealed a connection between reactance and noncompliance. The investigators report findings and make suggestions for further research.     

Self-Disclosure and Spiritual Well-Being in Pastors Seeking Professional Psychological Help

Pastoral mental health is a topic that has only rarely been researched empirically in the psychological literature, yet a pastor’s mental health can have a significant impact on churches, communities, and even nations (Royal and Thompson, Journal of Psychology and Christianity, 31(3), 195–204, 2012). One of the thoughts prompting this research is that evangelical pastors might be expected to resist the findings of psychological research and lack understanding of specific mental illnesses they are potentially facing. Combined with historical and cultural dynamics that could influence resistance to professional psychological help, evangelical pastors have personal, internal factors that could also strengthen resistance, including the researched issues of self-disclosure flexibility and spiritual well-being. A correlational research design with multivariate regression was used to determine potentially significant or predictive relationships between the relevant factors. Among evangelical seminary students (N = 251) preparing for parish-based pastoral ministry, this research determined that no significant relationship, predictive or otherwise, existed between self-disclosure flexibility, spiritual well-being, and attitudes toward seeking professional psychological help. Implications include a shift in focus toward external factors influencing pastors’ help-seeking attitudes, such as the need for the mental health community to develop connections with evangelical pastors and the development of more support for Christian mental health professionals in the larger evangelical community.     

Parental Psychological Control and Adolescent Problem Behaviors: The Role of Depressive Symptoms

Parental psychological control has consistently been linked to greater engagement in problem behaviors among adolescents, including over-eating behaviors, under-eating behaviors, risky cyber behaviors, and substance use. Previous research has suggested that child characteristics, such as temperament, may moderate this association. However, little research has examined characteristics of the adolescent that may place them at greater risk for experiencing such problem behaviors as a result of psychologically controlling parenting. Therefore, the current study examined the role of adolescents’ depressive symptoms as a risk factor (moderator) for the association between parental psychological control and adolescent problem behaviors. Participants included 161 adolescents (M_age?=?14.42, SD?=?1.73; 80.7% Caucasian; 59.6% female) living in a University city in a Mid-Atlantic state. Participants completed survey questionnaires about parental psychological control, problematic eating behaviors, risky cyber behaviors, substance use, and depressive symptoms. Results indicated that psychological control was significantly and positively associated with under-eating behaviors. Psychological control was also found to be associated positively with risky cyber behaviors and substance use, but only for adolescents who reported greater depressive symptoms. The findings provide support for the role of depressive symptoms as a risk factor for the associations between psychological control and problem behaviors among adolescents.     

The Duty to Rescue and the Limits of Confidentiality

Surveys and routine clinical procedures applied in research protocols are typically considered only minimally risky to participants. The apparent benign nature of "minimal risk" tasks increases the chance that investigators and Institutional Review Boards (IRBs) will overlook the probability that clinical tools will identify signs, symptoms, or definitive test results that are clinically-relevant to subjects' welfare. "Minimal risk" procedures may also pose a particular hazard to participants in clinical research by increasing the therapeutic misconception because the tasks mimic clinical care and are often conducted in clinical settings. Investigators should anticipate which measures could yield clinically-important findings and should describe explicit plans for data monitoring, disclosure, and follow-up. Protocols that include reliable and valid clinical measures should prompt a more detailed risk assessment by the IRB, even when the tasks meet the regulatory criteria for minimal physical, psychological, or emotional risk.     

Long-term nurse-patient interactions: factors in patient compliance or noncompliance to the dietary regimen

Noncompliance to treatment regimens is a widespread, costly problem. The present study examines nurse-patient interactions as factors in compliance/noncompliance to the hemodialysis dietary regimen. Several research studies have evidenced these interactions to be central to patient compliance. However, no research has been reported that has controlled for the nature of the treatment regimen; rather, practitioners' interactions with patients who are being treated for a variety of disorders have been examined. An interaction-process-analysis technique was used to code the verbal behaviors that occur during treatment between 38 hemodialysis outpatients with chronic renal disease and the nurses who provide their treatment. These verbal interactions were analyzed in relation to levels of dietary compliance/noncompliance of patients and length of nursing tenure. It was found that emotionally positive and negative responses by nurses were both positively associated with noncompliance to the dietary regimen; however, treatment-related responses by nurses were not associated with compliance/noncompliance level. With regard to length of nursing tenure, it was found that emotionally positive and negative responses by patients were positively associated with nursing tenure and that treatment-related questions by nurses were negatively associated with nursing tenure.     

Prevention of work-related psychological disorders. A national strategy proposed by the National Institute for Occupational Safety and Health (NIOSH)

The National Institute for Occupational Safety and Health (NIOSH) recognizes psychological disorders as a leading occupational health problem. This document, developed by a NIOSH working group led by the present authors, represents a first attempt to fashion a comprehensive national strategy to protect and promote the psychological health of workers. Roles are identified for industry, labor, government, and academia. Key initiatives include (a) steps to improve working conditions and employee mental health services and (b) increased research and surveillance to advance understanding of the problem. Because work-related psychological disorders appear to be a rapidly developing problem lacking complete definition in terms of scope and etiology, this strategy is not to be considered a final statement of NIOSH policy.     

中国特色心理学问题的思考

摘 要 中国特色社会心理学应当对在中国社会转型的独特过程中所产生的有别于欧美的社会问题进行回应,对从改革发展过程中所产生的种种具体社会问题进行解决,以此建立中国特色心理学研究。应当从中国社会转型过程中的现实、具体问题出发,提出具有现实关怀、解决社会发展中具体困难的学术问题;应当具有更深层的人文关怀、精神关怀,从心理学的角度回应中国社会转型与社会变迁形成的当代中国人精神层面的巨大变化所产生的社会问题。中国特色心理学研究应当在借鉴西方心理学研究方法的基础上,根据问题的特征选择适合的研究方法。研究中国特色心理学对中国心理学发展与中国社会发展均有巨大的积极意义。     

Fluid noncompliance and symptomatology in end-stage renal disease: cognitive and emotional variables

Fluid noncompliance in patients with end-stage renal disease (ESRD) is a widespread problem with severe consequences for health. In addition, ESRD patients report considerable stress in relation to their illness and dialysis treatment. The present study examined the role of cognitive and emotional variables in fluid noncompliance, symptomatology, and stress. Fifty hemodialysis patients were assessed (a) on the cognitive variables of locus of control, self-evaluations of their past compliance, and self-efficacy to resist fluid intake and (b) on the emotional variables of depression, anger, and anxiety. Results showed that cognitive variables accounted for fluid noncompliance and predicted future adherence. Patients high in negative emotions complied equally as well as patients low in negative emotions but were found to report substantially more symptomatology and distress associated with their treatment. The implications of these findings for treatment of ESRD patients and future research are discussed.     

The next generation of psychological autopsy studies. Part I. Interview content

The psychological autopsy (PA) is a systematic method to understand the psychological and contextual circumstances preceding suicide. The method requires interviews with one or more proxy respondents (i.e., informants) of decedents. The methodological challenges that need to be addressed when determining the content of these research interviews for PA studies are described and recommendations are made for meeting these challenges in future PA investigations. Ways to improve the data collected about mental disorders and life events--domains that are assessed in almost all PA studies--are discussed at length. Other understudied content areas considered include the role of personality traits, medical illness and functional limitations, availability of lethal agents, medications, and select distal variables including child maltreatment and family history of mental disorders and suicide. The benefits and challenges to using common protocols across studies are also discussed.     

When "minimal risk" research yields clinically-significant data, maybe the risks aren't so minimal

Surveys and routine clinical procedures applied in research protocols are typically considered only minimally risky to participants. The apparent benign nature of "minimal risk" tasks increases the chance that investigators and Institutional Review Boards (IRBs) will overlook the probability that clinical tools will identify signs, symptoms, or definitive test results that are clinically-relevant to subjects' welfare. "Minimal risk" procedures may also pose a particular hazard to participants in clinical research by increasing the therapeutic misconception because the tasks mimic clinical care and are often conducted in clinical settings. Investigators should anticipate which measures could yield clinically-important findings and should describe explicit plans for data monitoring, disclosure, and follow-up. Protocols that include reliable and valid clinical measures should prompt a more detailed risk assessment by the IRB, even when the tasks meet the regulatory criteria for minimal physical, psychological, or emotional risk.     

Functional analysis and treatment of noncompliance by preschool children

A functional analysis showed that noncompliance occurred most often for 2 preschoolers when it resulted in termination of a preferred activity, suggesting that noncompliance was maintained by positive reinforcement. A differential reinforcement procedure, which involved contingent access to coupons that could be exchanged for uninterrupted access to the activity maintaining noncompliance, was successful in increasing compliance for both children.     

Getting engaged: A case study and a model of the engagement period as a process of conflict-resolution

This paper addresses the problem of why so many marriages end in divorce. It develops a preventative approach to marital breakdown by proposing pre-marital counselling as a resource to be made widely available to couples. The key psychological issues which a counsellor could use as the backbone of any such counselling or therapeutic work are outlined. It is suggested that these issues are part of the psychological ‘working-through’ period during an engagement, when the couple are preparing for marriage. The psychological difficulties that an individual may be struggling with are illustrated via an account of psychodynamic psychotherapy with a young woman during the year of her engagement.     

基于灰色统计的心理评定量表研究述略

本文提出运用灰色统计对心理评定量表进行分析处理的方法。灰色系统的理论和方法能够处理信息不完全的数据,很适合运用于心理学研究的数据分析。文章在介绍该方法的同时,还以问题解决能力评定量表的测量数据为例,进行了灰色统计实例分析。