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.     

关于同化和对比错觉的实验研究

本文以Delbouef同心圆错觉图为材料,应用认知方式,控制注意,改变刺激和注视条件等变量,在三个实验中考察了同化错觉和对比错觉在机制上的区别和联系。结果发现,场依存性认知方式特征与同化错觉有显著正相关,对比错觉反之。利用指示语控制被试注意于测验成分时,显著的错觉减弱只出现在对比图形中。此外,在一般指示下两种错觉都因背景成分减弱轮廓的亮度对比而减弱,但在选择性指示的条件下,类似减弱只出现在同化错觉中。视角加大时显著地减弱同化错觉,却加大对比错觉。使用“减弱错觉”方法,即在多次连续判断中减小错觉量只在超中央窝(大视角)的观看条件下有显著效应。所有这些结果都难于用错觉产生的生理学模式和单因素认知模式来说明。因此,我们认为错觉是一种复杂的知觉加工活动的产物。在已有的各种错觉理论中,合成的认知性“集合与存储”模式(“Pool and Store Model”,Coren & Girgus,1978)似乎是最好的解释。     

Vocal congruence in mother-infant play

Turn-taking is the fundamental temporal structure of adult dialogue. This structure defines two types of joint silence: intrapersonal pause (silence bounded by the vocalizations of a single speaker) and switching pause (silence bounded by the vocalizations of different speakers). Switching pauses mark the boundaries of the turn exchange. In adult conversation the mean durations of both types of pause are characteristically matched between partners. This matching, termed vocal congruence, occurs developmentally earlier in the case of switching pauses. We hypothesized and confirmed that mothers and infants match switching pauses but not intrapersonal pauses at 4 months, even though the infants' vocalizations are prelinguistic. Second, since there are known affective correlates of vocal congruence in adult conversation, we hypothesized a similar affective correlate for mother-infant vocal congruence. We found, for the intrapersonal pause only, that the degree of matching within a dyad correlated with infant affective engagement. We conclude, from switching pause congruence, that a turntaking dialogic structure is being regulated in the mother-infant pair at 4 months in the same way as seen in adult conversation. Thus, both the temporal structure of adult dialogue and its affective correlate are prelinguistic.Supported in part by NIMH grant No. 41675.     

Physical stigma and the pregnancy role: Receiving help from strangers

Previous research has demonstrated several similarities in the reaction of others to pregnant and to physically stigmatized individuals. This study recorded helping behavior (assistance in picking up scattered keys) directed toward an apparently pregnant, nonpregnant, or facially disfigured woman in an elevator either alone, with a female companion, or with a male companion. A predicted interaction revealed that significantly more assistance was given to the pregnant woman than to either of the other two only when she was alone or with a female companion; she was helped less than the non-pregnant experimenter when she was accompanied by a male. Differences and similarities in the norms that govern behavior toward pregnant women and the physically stigmatized are discussed in light of their relevance to women's development during the childbearing years. The well-documented negative effect of group size on helping was replicated. Unexpected sex differences were found in rate of helping. Women virtually never helped in this situation—even in all-female groups. These findings are discussed in light of previous work on sex differences in helping.Preparation of this article was supported by a faculty development grant awarded to the first author by Rhodes College. We wish to thank Bella DePaulo, Robert Vidulich, and Chris Wetzel for their helpful comments on an earlier draft of the paper.     

College Students Use Implicit Personality Theory Instead of Safer Sex1

Many college students engage in high levels of unsafe sexual behavior that puts them at risk for HIV infection. To better understand the dynamics underlying college students' unsafe behavior, focus group discussions were conducted with 308 students (146 men and 162 women). The results showed that, instead of consistently using condoms, many college students use implicit personality theories to judge the riskiness of potential sexual partners. Specifically, partners whom college students know and like are not perceived to be risky, even if what students know about these individuals is irrelevant to HIV status. The students determine the riskiness of partners they do not know well based on superficial characteristics that are also generally unrelated to HIV status. Therefore, AIDS prevention interventions for college students must expose the ineffectiveness of the students' use of implicit personality theories to determine potential partners' riskiness, and the “know your partner” safer sex guideline should be abandoned.     

Structure and strategy in encoding simplified graphs

Tversky and Schiano (1989) found a systematic bias toward the 45 degrees line in memory for the slopes of identical lines when embedded in graphs, but not in maps, suggesting the use of a cognitive reference frame specifically for encoding meaningful graphs. The present experiments explore this issue further using the linear configurations alone as stimuli. Experiments 1 and 2 demonstrate that perception and immediate memory for the slope of a test line within orthogonal "axes" are predictable from purely structural considerations. In Experiments 3 and 4, subjects were instructed to use a diagonal-reference strategy in viewing the stimuli, which were described as "graphs" only in Experiment 3. Results for both studies showed the diagonal bias previously found only for graphs. This pattern provides converging evidence for the diagonal as a cognitive reference frame in encoding linear graphs, and demonstrates that even in highly simplified displays, strategic factors can produce encoding biases not predictable solely from stimulus structure alone.     

Gender role masculinity and angry aggression in women

The extent to which gender role masculinity is related to degree of women's angry retaliation was investigated. The study also examined whether the relationship between gender role masculinity and anger is mediated by gender role differences in reactivity to provocation, or to differences in the labeling of anger. It was expected that the influence of gender role masculinity on affect and aggression would be greatest when the nature of the affective arousal is ambiguous. Sixty undergraduate women (predominantly upper middle class and white) were given a placebo pill. They were either given ambiguous information about the pill's effects, or were told it was a vitamin or a stimulant. They then were either provoked or not provoked, and finally received an opportunity to retaliate. The participants had been divided by median split into high- and low-masculinity groups based on their scores on Spence and Helmreich's (1978) Personal Attributes Questionnaire. As expected, when provoked, high-masculinity subjects were more aggressive than low-masculinity subjects but only in the ambiguous drug information condition. Although they reported more arousal-related sensations, they did not rate themselves higher in anger. The results are discussed in terms of gender role influences on the experience of anger and the expression of aggression.     

Predicting preschool motor and cognitive performance in appropriate-for-gestational-age children born at ≤ 32 weeks gestation

Although many follow-up studies have been performed on preterm infants, little attention has been devoted to prediction of motor skills in the preschool or school years. We studied the relationship of performance on the Bayley Scales of Infant Development at a mean corrected age of 21 months to performance on the McCarthy Scales of Children's Abilities at a mean corrected age of 44.7 months for 43 appropriate-for-gestational-age (AGA) children born at ≤ 32 weeks gestation. Motor scores were stable over time with a significant correlation between the Bayley Psychomotor Developmental Index (PDI) and the McCarthy Motor subscale (r = 0.60; p = 0.0001). Scores of cognitive abilities also showed a significant correlation between the Bayley Mental Developmental Index (MDI) and the McCarthy General Cognitive Index (r = 0.42; p = 0.009). Small-for-gestational-age (SGA), very low-birthweight (≤ 1500 grams) children scored lower on the McCarthy General Cognitive Index (p = 0.01) and on the Motor subscale (p = 0.047) than the AGA children. We concluded that motor performance of AGA children born at ≤ 32 weeks gestation is stable from toddlerhood to preschool age. We suggest that SGA children be excluded from studies of motor performance of prematurely born children.