Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker

Although paying taxes is a key element of a well-functioning society, there is still limited understanding as to why people actually pay their taxes. Models emphasizing that taxpayers make strategic, financially motivated compliance decisions seemingly assume an overly restrictive view of human nature. Law abidance may be more accurately explained by social norms, a concept that has gained growing importance as research attempts to understand the tax compliance puzzle. This study analyzes the influence of psychic stress generated by the possibility of breaking social norms in the tax compliance context. We measure psychic stress using heart rate variability (HRV), which captures the psychobiological or neural equivalents of psychic stress that may arise from the contemplation of real or imagined actions, producing immediate physiologic discomfort. The results of our laboratory experiments provide empirical evidence of a positive correlation between psychic stress and tax compliance, thus underscoring the importance of moral sentiments for tax compliance. We also identify three distinct types of individuals who differ in their levels of psychic stress, tax morale, and tax compliance.

Interview with Barbara Comber in "Chapter 3 : Critical Literacy" of "Making Literacy Real : Theories and Practices for Learning and Teaching [2nd. Ed.]"

One of the so-called ‘wicked problems’ confronting most nations is poverty, or the unequal distribution of resources. This problem is perennial, but how, where and with which physical, psychological, social and educational effects, and for which students (and their teachers), needs continual scrutiny. Poverty is relative. Entire populations may be poor or groups of people and individuals within nations may be poor. Poverty results from injustice. Not only the un- and under-employed are living in poverty, but also the ‘working poor’. Now we see affluent societies with growing pockets of persistent poverty. While there are those who dispute the statistics on the rise of poverty because different nations use different measures (for example see Biddle, 2013; http://theconversation.com/factcheck-is-poverty-on-the-rise-in-australia-17512), there seems to be little dispute that the gaps between the richest and the poorest are increasing (see http://www.stanford.edu/group/scspi/sotu/SOTU_2014_CPI.pdf)...

On the expressive power of behavioral profiles

Behavioral profiles have been proposed as a behavioral abstraction of dynamic systems, specifically in the context of business process modeling. A behavioral profile can be seen as a complete graph over a set of task labels, where each edge is annotated with one relation from a given set of binary behavioral relations. Since their introduction, behavioral profiles were argued to provide a convenient way for comparing pairs of process models with respect to their behavior or computing behavioral similarity between process models. Still, as of today, there is little understanding of the expressive power of behavioral profiles. Via counter-examples, several authors have shown that behavioral profiles over various sets of behavioral relations cannot distinguish certain systems up to trace equivalence, even for restricted classes of systems represented as safe workflow nets. This paper studies the expressive power of behavioral profiles from two angles. Firstly, the paper investigates the expressive power of behavioral profiles and systems captured as acyclic workflow nets. It is shown that for unlabeled acyclic workflow net systems, behavioral profiles over a simple set of behavioral relations are expressive up to configuration equivalence. When systems are labeled, this result does not hold for any of several previously proposed sets of behavioral relations. Secondly, the paper compares the expressive power of behavioral profiles and regular languages. It is shown that for any set of behavioral relations, behavioral profiles are strictly less expressive than regular languages, entailing that behavioral profiles cannot be used to decide trace equivalence of finite automata and thus Petri nets.