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.     

Correlates of child abuse potential

Coercion theory provided the theoretical rationale for the present study. The hypothesis was that mothers' reports of child behavior problems and mothers' reports of external locus of control would be related to abuse potential. A total of 95 mother-child pairs were screened for child abuse potential during visits to a hospital-based pediatrie clinic. Following brief interviews, mothers completed three measures: Milner's Child Abuse Potential Inventory, Levenson's Locus of Control Scales, and the Revised Behavior Problem Checklist. Perceptions of control by powerful others and by chance were related to abuse potential for mothers of both sexes. Mothers' reports of their sons' anxiety-withdrawal and conduct-disorder behavior problems were related to abuse potential. There was a significant association among lie scores, internality, and abuse potential for mothers of female children. Mothers with high abuse potential reported significantly more behavior problems in their children. The findings were discussed in relation to coercion theory.Portions of this paper were presented at the biennial meeting of the Society for Research in Child Development, Detroit, April 1983. This research was conducted by the first author in partial fulfillment of the requirements for the Ph.D. at the University of Miami under the direction of Drs. Keith G. Scott and Annette M. La Greca. The first author wishes to thank the members of the committee, Drs. Herbert C. Quay, Simon B. Miranda, Daryl Greenfield, and Julia Rosenkrans, for their many contributions. Also, special thanks to the University of Miami Child Protection Team for their continuous support and guidance, and special appreciation to the mothers and children who participated in the study.     

Comprehension of nonverbal communication: A reexamination of the social competencies of learning-disabled children

This study was designed to determine whether learning-disabled (LD) children differed from nondisabled (NLD) children in their ability to comprehend nonverbal communication when potential attentional differences between the groups were controlled. In addition, the relationship between nonverbal comprehension and social competence was assessed. Thirty LD and 30 NLD boys between 9 and 12 years of age were administered a short form of the Profile of Nonverbal Sensitivity (PONS) to assess nonverbal comprehension; social competence measures included teachers' ratings of aggressive and withdrawn behaviors using the Behavior Problem Checklist, and blind judges' ratings of performance on a role-play of friendshipmaking skills. Under attention-incentive conditions, no performance differences between LD and NLD children were found on the PONS; however, LD children were judged to be more withdrawn and less socially skilled. While PONS scores were not related to other social competence measures, hey were associated with academic achievement and IQ. Results emphasize the importance of considering the presence of attentional problems in LD children that may interfere with an accurate assessment of their skills.     

If you want to get ahead,get a theory

Although Genevan research has provided a detailed analysis of cognitive structures, our knowledge of cognitive processes remains fragmentary. The focus is now not only on macro-development but also on changes occurring in children's spontaneous action sequences in micro-formation. A series of experiments designed to study goal-oriented behavior is in progress. This paper describes the action sequences of 67 subjects between 4;6 and 9;5 years in a block balancing task. It is not a study of children's understanding of a specific notion in physics, but an attempt to pave the way towards understanding the more general processes of cognitive behavior. The analysis focuses on the interplay between the child's action sequences and his implicit theories which the observer infers from the sequences rather than from his verbal comments. Emphasis is placed on the role of counterexamples and on shifts in attention from goal to means. The construction and overgeneralization of ‘theories-in-action’ appear to be dynamic and general processes which are not stage-linked. The results also suggest certain functional rather than structural analogies between the acquisition of physical knowledge and the acquisition of language.     

Effects of training in rapid decoding on the reading comprehension of adult ESL learners

We report an experimental investigation of the effects on comprehension of increasing the decoding speed of three adult learners of English as a Second Language (ESL). Participants were taught to read lists of 25 difficult words in isolation until they could read the entire list at a mean rate of not more than 1.5 secs per word. They were then asked to read passages containing these words. Decoding speed and accuracy measures, for both the word lists and passages, and passage comprehension measures, were obtained. In a temporally contiguous within-subjects repeated trials reversal design, decoding training on isolated words was shown to be associated with significant increases in decoding speed and accuracy both in isolation and context, and improvements in the participants' comprehension. With all participants rate and accuracy gains in context were maintained in the final reversal phase, though the comprehension score gains did not. These results are discussed in terms of their implications for a decoding sufficiency hypothesis.     

The detection of anisochrony in monaural and interaural sound sequences

Nakao and Axelrod (1976) and van Noorden (1975) showed that the threshold for discriminating an anisochronous duple rhythm (a series of clicks with a temporal offset on every other one) from an isochronous rhythm (no offset) is poorer when the clicks are presented alternately to the two ears than when they are presented to the same ears. Van Noorden reported that the difference between the thresholds in the alternating and nonalternating conditions varied with the tempo of the sequence. Nakao and Axelrod found invariance of this threshold difference with sequence speed. According to our quantification of temporal processing of interaural sequences, the latter result should be expected. We carried out five psychophysical experiments to establish interaural and monaural discrimination between isochronous and anisochronous rhythms. Across experiments, base time intervals of 60–720 msec were spanned. The main result was that we replicated the poorer discrimination for interaural sequences. This deterioration in discrimination was the same for all sequence speeds. It was also the case that the thresholds were almost constant up to a sound repetition rate of about 3 per second, but increased linearly with slower rates. This result supports evidence in the literature that temporal processing of sequences faster than about 3–4 sounds per second differs from temporal processing of slower sequences.     

The health effects of work and family role characteristics: Gender and race comparisons

Many studies have documented the benefits of work and family roles for both physical and mental health. A number of these studies have suggested that work and family roles are beneficial to the degree that they entail rewarding relationships and activities. Using data from the National Survey of Families and Households (N = 10633; 17 percent African-American), this paper examines three questions: (a) Are gender and race differences in health explained by gender and race differences in work and family roles? (b) How do characteristics of work and family roles contribute to health? (c) Are there gender and race differences in the effects of work and family role characteristics? Simple occupancy of work and family roles does not explain away gender and race differences in health. Several characteristics of work and family roles have significant health effects, but there are few significant gender and race differences in those effects, and role characteristics do not change the pattern of gender and race differences in health.     

The emergence of interest in the ethics of psychological research with humans

We describe the growth of interest in the ethics of research with human participants based on articles abstracted in Psychological Abstracts and PsycLIT. Interest was low and variable until 1974, after which there was a marked increase in the number of articles published. We explain this emergence of ethical interest in terms of the social climate of concern for human rights in the 1960s and 1970s, the 1973 revision of the American Psychological Association's ethical principles, and the development of federal regulation of research with human participants.