Non-equivalence of direct and indirect measures of unrealistic optimism

Individuals typically believe that they are less likely than the average person to experience negative events. Such “unrealistic optimism” (UO) has been assessed in two ways: directly (via a single question, requiring comparison of own risk to that of the average person) and indirectly (via separate questions about own risk and that of the average person). The study examined the equivalence of the direct and indirect measures of female students' UO for unwanted pregnancy. Participants (N = 120) answered questions about their own risk, that of the average female student, and their own risk relative to that of the average female student; responses and response times were recorded. There was only a moderate association between direct- and indirect-UO. Direct-UO was strongly associated with estimate of own risk, but only moderately associated with estimate of the average student's risk. Response times for the comparative risk and own risk questions did not differ, but participants took significantly longer to answer the question about average student's risk. The results suggest that the two measures of UO are not equivalent, but, rather, that individuals answering a comparative risk question focus mainly on their own risk, at the expense of that of the average person.

Moving personal tax online: the Australian Taxation Office's E-Tax initiative

In exploiting the capabilities of online technologies, governments have developed policies and launched projects to conduct transactions and deliver their services through the Internet. The motivations for this include cost cutting, efficiency improvements, service enhancements, and leadership in business transformation. However, these diverse goals are not necessarily consistent, especially in the early stages of implementation. The e-government initiative discussed in this case study (E-Tax) provided an additional service to individual Australian taxpayers by enabling them to file their tax returns online. This case study provides an analysis of the E-Tax implementation in the first three years of its operation. Data on E-Tax use compared to other filing methods show that the package worked well technically, was favorably received by users, and was consistent with policy on e-government. However, adoption levels in the early stages did not meet government targets. The analysis suggests that impediments to a greater level of E-Tax use included entrenched patterns of filing, the nature of the taxation system, and political sensitivities. The E-Tax case demonstrates how complex e-government projects can be and the need to take contextual factors into account in planning and evaluating e-government implementation.

Indirect discrimination and the worker-carer: It's just not working

Although initially Australia saw some high-profile successes in antidiscrimination cases for workers with family responsibilities, recent trends in appellate decisions such as Schou suggest that indirect discrimination concepts do not succeed for workers with family responsibilities. The limitations of an individual complaint model to address systemic disadvantage such as that experienced by ‘workercarers’ is simply in too much tension with entrenched expectations surrounding the contract of employment and the ‘ideal’ or ‘unencumbered’ worker. A re-imagining of the employment relationship and the role of the employer will be necessary to achieve substantive equality for workers with family responsibilities.

Indirect approaches to obesity: are they likely to be more successful than 'direct' behavioural interventions?

The article comments on the paper of Manfred Müller and Sandra Danielzik about the indirect approaches to obesity. They are looking for alternatives that are both insighful and well-grounded in experience of single or multiple behavioral interventions on obesity prevalence. The author suggested various approaches including community capacity, counter commercialism, cultural change and contagion creation.

Assessing direct and indirect water requirements of construction

Australia is considered the driest populated continent in the world. Despite this, we consume the largest amount of water, per capita. While little of this water is used for the operation of buildings, buildings are now being designed to use less water. Additionally, rainwater collection and grey water recycling systems offer the potential to significantly reduce demand for fresh water. However, little is known about the water required directly and indirectly (ie., embodied in) construction materials and products. Embodied water comprises the water required directly for construction itself and the water consumed indirectly in the production and delivery of materials, products and services to construction. Water required directly for construction is likely to be insignificant compared to the indirect water required for the manufacture of construction materials and products (ie., through materials and other products required to support construction). There is currently a lack of research into embodied water requirements by the construction sector. The relationship between the embodied water and the operational water is also unknown, apart from a handful of studies based solely on national average statistics known as 'input-output' data. The aim of this paper is therefore to model the water required directly and indirectly by construction, integrating currently available public domain industry data with input-output data. The coverage of the industry data relative to the input-output data was evaluated for a typical commercial building, and was found to be very low.

Affect-regulated indirect effects of trait anxiety and trait resilience on self-esteem

This study examined the influence of trait resilience and trait anxiety on self-esteem and investigated the mediating role of positive and negative affect in this relationship. Specifically, it was proposed that trait resilience and trait anxiety may exert indirect effects on self-esteem by promoting increased positive and negative affect, respectively. The final sample comprised of 240 participants (age, M = 21.55, SD = 4.16) who completed questionnaire measures of trait resilience (CD-RISC; Connor & Davidson, 2003), trait anxiety (STAI-T; Spielberger, Gorsuch, Lushene, Vagg, & Jacobs, 1983), affect (PANAS; Watson, Clark, & Tellegen, 1988) and self-esteem (RSES; Rosenberg, 1965). Path analyses (AMOS), controlling for measurement error revealed significant indirect effects of trait anxiety and trait resilience on self-esteem via negative and positive affect. The indirect model provided a very close fit to the data; estimation of the full model (direct paths) did not yield a significantly better fit. It was concluded that the impact of trait anxiety and trait resilience on self-esteem may be due to their effects on regulating affective experiences which in turn may be more proximal predictors of individual feelings of self-worth.

Tourism, congestion, taxation, and strategic interaction

This paper examines the strategic interaction between firms and governments in two Small Island Tourism Economies (SITEs). In a situation where congestion can threaten the viability of tourism industries in SITEs, we highlight the role of two factors that determine the distribution of tourists across SITEs: whether the tourism market is vertically or horizontally differentiated, and the extent to which tourists care about congestion. Under these circumstances, counterintuitive results are possible: congestion in a SITE may rise in response to tourists caring more about congestion in the SITE. Moreover, maximising tourism tax revenue emerges as a dominant strategy for governments.

Isn't sport taxing? The taxation of sports professionals post-Agassi

In Agassi v Robinson (Her Majestyʹs Inspector of Taxes), a majority of the House of Lords found that payments under two sponsorship contracts between a company owned and controlled by Mr Andre Agassi, (Agassi Enterprises Inc) and Nike Inc and Head Sport AG were assessable under UK tax law. This was so despite (i) none of the parties to the contracts was resident, nor domiciled, in the United Kingdom and (ii) none of the payer companies conducted business, directly or indirectly, through branches/agencies in the United Kingdom. The article considers whether the Australian Taxation Office could similarly assess non‐resident sports‐persons, like Mr Agassi, personally, and/or entities they control, on payments made under sponsorship agreements with a company such as Nike Inc. While the preferable view is that such payments are not sourced in Australia, Australian source rules are so ill defined that there is some basis for asserting such payments are sourced in Australia.

Modelling direct and indirect water requirements of construction

Water consumed directly by the construction industry is known to be of little importance. However, water consumed in the manufacture of goods and services required by construction may be significant in the context of a building's life cycle water requirements and the national water budget. This paper evaluates the significance of water embodied in the construction of individual buildings. To do this, an input-output-based hybrid embodied water analysis was undertaken on 17 Australian non-residential case studies. It was found that there is a considerable amount of water embodied in construction. The highest value was 20.1 kilolitres (kL)/m2 gross floor area (GFA), representing many times the enclosed volume of the building, and many years worth of operational water. The water required by the main construction process is minimal. However, the water embodied in building materials is considerable. These findings suggest that the selection of elements and materials has a great impact on a building's embodied water. This research allows the construction industry to evaluate design and construction in broad environmental terms to select options that might be cost neutral or possibly cost positive while retaining their environmental integrity. The research suggests policies focused on operational water consumption alone are inadequate.

Taxation threat, motivational postures, and responsive regulation

The central proposition of motivational posturing theory is that regulatees place social distance between themselves and authority, communicating the nature of that distance through a narrative that protects the self from negative appraisal by the authority. One of the key components of posturing is the coping sensibility that individuals adopt to manage the threat of authority. At a baseline level, authorities make demands on citizens and as such threaten individual freedom. At the highest level, authorities threaten through punishment for non-compliance. Data collected from 3,253 randomly selected Australian taxpayers and a special group of 2,292 taxpayers in conflict with the tax authority are used to show that in both groups, three coping sensibilities contribute to posturing ("thinking morally,""feeling oppressed," and "taking control"), and that all three sensibilities are significantly heightened in the group experiencing conflict with the authority. The article argues that the most effective regulatory outcome is achieved when the regulatory process can dampen the "taking control" and "feeling oppressed" sensibilities, and strengthen the "thinking morally" sensibility. Responsive regulation is an approach that encourages tax authorities to read motivational postures, understand the sensibilities that shape them, and tailor a regulatory intervention accordingly.

Income taxation commentary and materials

The formula of this established text remains the same in this new edition. The last section (entities and international) has been expanded along the lines of the first and second editions with discrete chapters to replace the amalgamated chapters for 'international' and 'entities'.