Tax morale and conditional cooperation

Why so many people pay their taxes, even though fines and audit probability are low, is a central question in the tax compliance literature. Positing a homo oeconomicus having a refined motivation structure sheds light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 West and East European countries. We find a high correlation between perceived tax evasion and tax morale. The results remain robust after exploiting endogeneity and conducting several robustness tests. We also observe a strong positive correlation between institutional quality and tax mmorale. Keywords: Tax morale; Tax compliance; Tax evasion; Pro-social behavior; Institutions

A Knight without a Sword? The Effects of Audit Courts on Tax Morale

The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP [1998] (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.

The impact of tax morale and institutional quality on the shadow economy

This paper uses a multivariate analysis to examine how countries‘ tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of these factors in understanding the level of and changes in the shadow economy. Newly available data sources offer the unique opportunity to further illuminate a topic that has received increased attention. After controlling for a variety of potential factors, we find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.

Local autonomy, tax morale, and the shadow economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).

Tax morale, Eastern Europe and European enlargement

This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.

Nursing practice environment, quality of care and morale of hospital nurses in Japan

The purpose of this study was to describe Japanese hospital nurses’ perceptions of the nursing practice environment and examine its association with nurse-reported ability to provide quality nursing care, quality of patient care and ward morale. A cross-sectional survey design was used including 223 nurses working in 12 acute inpatient wards in a large Japanese teaching hospital. Nurses rated their work environment favorably overall using the Japanese version of the Practice Environment Scale of the Nursing Work Index. Subscale scores indicated high perceptions of physician relations and quality of nursing management, but lower scores for staffing and resources. Ward nurse managers generally rated the practice environment more positively than staff nurses except for staffing and resources. Regression analyses found the practice environment was a significant predictor of quality of patient care and ward morale, whereas perceived ability to provide quality nursing care was most strongly associated with years of clinical experience. These findings support interventions to improve the nursing practice environment, particularly staffing and resource adequacy, to enhance quality of care and ward morale in Japan.

Pour une éthique du traducteur poéticien

This doctoral thesis starts with a comprehensive introduction seeking to anchor the problematics of the ethics of the poetician translator (a translator of literary and similar texts) in a theoretical framework drawing on moral philosophy. This introductory section is followed by six published papers (four journal articles and two papers from conference proceedings), forming the main body of the thesis, which progressively develop a possible application of this theoretical framework. Starting from the acknowledgement that one of the ethical stakes in translation is constructed around the relation to the foreign and to the other , the translation process is scrutinized through the prism of the philosophies of Dialogue , focusing on how the translating actors relate to their task. The central notions around which philosophies of Dialogue are built are introduced and applied to translation. The question of intersubjective relations, addressed from a philosophical perspective, is developed with the help of the works of Martin Buber, Gabriel Marcel, Emmanuel Levinas and Paul Ric ur. The introductory section presents and explicates the thought of each of these philosophers and extracts the concepts that are then developed in the articles and conference papers collected here. Each paper concentrates on the notions of one of the philosophers referred to above and places these notions in perspective with other philosophies of Dialogue. All the papers contribute to explicating the relationship between the multiple philosophical notions that address the problematics of alterity and the condition of the translator. The work as a whole leads to the idea that the task of the poetician translator is not only to translate a text properly but above all to rouse and increase the desire of linguistic communities to live together.

Boosting morale and improving performance in the nursing setting

AIM AND BACKGROUND: While the importance of morale is well researched in the nursing literature, strategies and interventions are not so prolific. The complexities of interpersonal relationships within the clinical domain, and the critical issues faced by nurses on a daily basis, indicate that morale, job satisfaction and motivation are essential components in improving workplace efficiency, output and communication amongst staff. Drawing on educational, organizational and psychological literature, this paper argues that the ability to inspire morale in staff is a fundamental indicator of sound leadership and managerial characteristics. EVALUATION AND KEY ISSUES: Four practical concepts that could be implemented in the clinical setting are proposed. These include: role preparation for managers, understanding internal and external motivation, fostering internal motivation in nursing staff, and the importance of attitude when investing in relationships.

La norme du corps hybride : Une éthique de la reconstruction et de l'amélioration du corps humain en chirurgie

Aujourd'hui, techniques et technologies interagissent avec le corps humain et donnent aux personnes la possibilité de reconstruire leur corps, mais aussi de l'améliorer et de l'augmenter. L'hybridation est un processus technologique visant à compenser les défaillances humaines. L'augmentation de la puissance d'être est exaltée (santé, sexualité, performance, jeunesse), pourtant son accès n'est pas pour tous. Ce livre propose de démêler les différentes représentations du corps hybride et les projets qui les sous-tendent.

Jean-Jacques Rousseau: por uma ética das virtudes

No âmbito da discussão filosófica sobre a moral, é possível perceber, nas últimas três décadas, um novo interesse pela denominada ética das virtudes. A ética das virtudes diz respeito a uma longa tradição de investigação moral que tem no conceito de virtudes, por oposição aos conceitos de leis, princípios, ou direitos, uma de suas ideias mais fundamentais. O objetivo desta dissertação de mestrado é elucidar de que forma o pensamento político e moral de Jean-Jacques Rousseau, ainda no contexto do Iluminismo, preserva os argumentos centrais da tradição da ética das virtudes. Embora Alasdair MacIntyre tenha contribuído bastante para o ressurgimento do interesse filosófico pela ética das virtudes, mostro nesta dissertação que as críticas que ele dirige de maneira generalizada ao Iluminismo não se aplicam de modo inteiramente adequado à posição que Rousseau efetivamente defende em seus escritos filosóficos. A obra de Rousseau é bastante vasta e, ao considerarmos alguns textos isoladamente, os argumentos que Rousseau apresenta parecem pouco sistemáticos. No entanto, como mostro na presente dissertação, ao analisarmos a obra de Rousseau como todo, fica bastante claro o quão a filosofia moral de Rousseau permanece fundamentalmente uma investigação sobre virtudes.

Missionary morale by George A Miller, Bishop

Boston University Theology Library

La lutte du maître et de l’esclave dans Cahiers pour une morale et Critique de la raison dialectique

Paris