Tax compliance and obedience to authority at home and in the lab: A new experimental approach

2006 ◽  
Vol 9 (4) ◽  
pp. 343-359 ◽  
Author(s):  
C. Bram Cadsby ◽  
Elizabeth Maynes ◽  
Viswanath Umashanker Trivedi
Keyword(s):  
Experimental Approach ◽  
Tax Compliance ◽  
Obedience To Authority ◽  
At Home

scholarly journals The Determinants of Tax Compliance in Tax Amnesty Programs: Experimental Approach

ETIKONOMI ◽  
2018 ◽  
Vol 17 (1) ◽  
pp. 93-110
Author(s):  
Puri Mahestyanti ◽  
Bambang Juanda ◽  
Lukytawati Anggraeni
Keyword(s):  
Experimental Economics ◽  
Experimental Approach ◽  
Tax Compliance ◽  
Variance Analysis ◽  
Primary Data ◽  
Infrastructure Development ◽  
Lower Income ◽  
Tax Amnesty ◽  
The Government ◽  
Amnesty Programs

In an effort of searching for a new source of revenue for funding the infrastructure development for Indonesia, the government chose to do tax amnesty in 2016. This research was conducted to study the effects of factors (wealth, tariff periods, tax penalties, and audit probability) towards tax compliance. Tax compliance measured from the number of units reported by taxpayers, the amount of value indicated by taxpayers, and participation from taxpayers. The study uses primary data that generated through experimental economics. The methods used are Variance Analysis. The result showed that the taxpayer with higher income has lower compliance rather than the taxpayer from lower income. The taxpayers prefer to report their assets at lower rates. The effort of enforcement from the government by implementing tax penalties and audit probability shows greater effect towards tax compliance.DOI: 10.15408/etk.v17i1.6966

scholarly journals A novel experimental approach to study disobedience to authority

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Emilie A. Caspar
Keyword(s):  
Social Psychology ◽  
Experimental Approach ◽  
Ethical Standards ◽  
Not Given ◽  
Scientific Disciplines ◽  
Painful Electric Shock ◽  
Set Up ◽  
Monetary Gain ◽  
Stanley Milgram ◽  
Obedience To Authority

AbstractFifty years after the experiments of Stanley Milgram, the main objective of the present paper is to offer a paradigm that complies with up-to-date ethical standards and that can be adapted to various scientific disciplines, ranging from sociology and (social) psychology to neuroscience. Inspired by subsequent versions of Milgram-like paradigms and by combining the strengths of each, this paper presents a novel experimental approach to the study of (dis)obedience to authority. Volunteers are recruited in pairs and take turns to be ‘agents’ or ‘victims’, making the procedure fully reciprocal. For each trial, the agents receive an order from the experimenter to send a real, mildly painful electric shock to the ‘victim’, thus placing participants in an ecological set-up and avoiding the use of cover stories. Depending on the experimental condition, ‘agents’ receive, or do not receive, a monetary gain and are given, or are not given, an aim to obey the experimenter’s orders. Disobedience here refers to the number of times ‘agents’ refused to deliver the real shock to the ‘victim’. As the paradigm is designed to fit with brain imaging methods, I hope to bring new insights and perspectives in this area of research.

scholarly journals Tax Compliance: An Experimental Approach

2017 ◽  
Vol 1 (1) ◽  
pp. 27
Author(s):  
Kristian Agung Prasetyo ◽  
Suhut Tumpal Sinaga
Keyword(s):  
Income Tax ◽  
Experimental Approach ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Research Participants ◽  
Penalty Rate ◽  
Main Instrument

In a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayer’s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is individual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants.

scholarly journals COVID-19 and Orthodontics: An Approach for Monitoring Patients at Home

2021 ◽  
Vol 15 (1) ◽  
pp. 87-96
Author(s):  
Antonio Bianco ◽  
Domenico Dalessandri ◽  
Bruno Oliva ◽  
Ingrid Tonni ◽  
Gaetano Isola ◽  
...  
Keyword(s):  
Experimental Approach ◽  
Outpatient Visit ◽  
Point Of View ◽  
Patient Relationship ◽  
Chi Square ◽  
Remote Management ◽  
Chi Square Test ◽  
Orthodontic Patients ◽  
Dental Offices ◽  
At Home

Aim: The aim of this study was to test an experimental approach involving the remote monitoring of orthodontic patients through the use of their smartphones. Background: Due to the COVID-19 emergency, dental offices were asked to stop elective treatments; suddenly orthodontic patients found themselves isolated at home, without the possibility of monitoring by their orthodontists. The use of telemonitoring via smartphones can be a quick way to recover the orthodontist-patient relationship, monitor and continue the treatment. Objective: The purpose of this study was to propose an innovative, simple and reliable approach for the remote management of orthodontic patients. Methods: 137 patients were contacted verbally by phone and via WhatsApp®; they were asked to send a set of photographs taken with their smartphone. They were asked to complete a questionnaire to evaluate the effectiveness of the approach. Descriptive statistics (frequency with percent) of questionnaire results and the presence of procedural errors while taking pictures were calculated. Correlations between different questionnaire answers were analyzed with the Chi-Square test. Variables with p < 0:05 were declared as significant. Results: The majority of patients considered that this approach was positive and they did not feel abandoned. Difficulties emerged from a technical point of view, that is, in terms of photoshoot, and part of the patients expressed perplexity regarding the fact that telemonitoring can replace completely an outpatient visit. Conclusion: The use of telemonitoring managed to recreate a relationship with the orthodontist, especially in emergency periods.

Experimental Determination of the Effective Resolution Limit in Thick Specimens at High Voltages

1975 ◽  
Vol 33 ◽  
pp. 664-665
Author(s):  
Mircea Fotino
Keyword(s):  
Experimental Approach ◽  
Chromatic Aberration ◽  
Resolving Power ◽  
Biological Research ◽  
Specimen Thickness ◽  
Resolution Limit ◽  
High Voltage Electron Microscopy ◽  
Voltage Electron ◽  
Resolution Level

The use of thick specimens (0.5 μm to 5.0 μm or more) is one of the most resourceful applications of high-voltage electron microscopy in biological research. However, the energy loss experienced by the electron beam in the specimen results in chromatic aberration and thus in a deterioration of the effective resolving power. This sets a limit to the maximum usable specimen thickness when investigating structures requiring a certain resolution level.An experimental approach is here described in which the deterioration of the resolving power as a function of specimen thickness is determined. In a manner similar to the Rayleigh criterion in which two image points are considered resolved at the resolution limit when their profiles overlap such that the minimum of one coincides with the maximum of the other, the resolution attainable in thick sections can be measured by the distance from minimum to maximum (or, equivalently, from 10% to 90% maximum) of the broadened profile of a well-defined step-like object placed on the specimen.

Systematic Modification of Parental Input to Train Language Symbols

1981 ◽  
Vol 12 (1) ◽  
pp. 4-12 ◽  
Author(s):  
Barbara Culatta ◽  
Donna Horn
Keyword(s):  
Language Learning ◽  
Meaningful Use ◽  
Hearing Impaired ◽  
Specific Language ◽  
Parental Input ◽  
Language Exposure ◽  
Therapy Sessions ◽  
Impaired Children ◽  
Hearing Impaired Children ◽  
At Home

This study attempted to maximize environmental language learning for four hearing-impaired children. The children's mothers were systematically trained to present specific language symbols to their children at home. An increase in meaningful use of these words was observed during therapy sessions. In addition, as the mothers began to generalize the language exposure strategies, an increase was observed in the children's use of words not specifically identified by the clinician as targets.

Iterative Development of a Home Review Program to Promote Preschoolers' Vocabulary Skills: Social Validity and Learning Outcomes

2020 ◽  
Vol 51 (2) ◽  
pp. 371-389 ◽  
Author(s):  
Xigrid Soto ◽  
Yagmur Seven ◽  
Meaghan McKenna ◽  
Keri Madsen ◽  
Lindsey Peters-Sanders ◽  
...  
Keyword(s):  
High Stress ◽  
Social Validity ◽  
Home Language ◽  
Single Subject ◽  
Considerable Difficulty ◽  
Home Program ◽  
Iterative Development ◽  
Vocabulary Skills ◽  
Validity Measures ◽  
At Home

Purpose This article describes the iterative development of a home review program designed to augment vocabulary instruction for young children (ages 4 and 5 years) occurring at school through the use of a home review component. Method A pilot study followed by two experiments used adapted alternating treatment designs to compare the learning of academic words taught at school to words taught at school and reviewed at home. At school, children in small groups were taught academic words embedded in prerecorded storybooks for 6 weeks. Children were given materials such as stickers with review prompts (e.g., “Tell me what brave means”) to take home for half the words. Across iterations of the home intervention, the home review component was enhanced by promoting parent engagement and buy-in through in-person training, video modeling, and daily text message reminders. Visual analyses of single-subject graphs, multilevel modeling, and social validity measures were used to evaluate the additive effects and feasibility of the home review component. Results Social validity results informed each iteration of the home program. The effects of the home program across sites were mixed, with only one site showing consistently strong effects. Superior learning was evident in the school + home review condition for families that reviewed words frequently at home. Although the home review program was effective in improving the vocabulary skills of many children, some families had considerable difficulty practicing vocabulary words. Conclusion These studies highlight the importance of using social validity measures to inform iterative development of home interventions that promote feasible strategies for enhancing the home language environment. Further research is needed to identify strategies that stimulate facilitators and overcome barriers to implementation, especially in high-stress homes, to enrich the home language environments of more families.

App-titude: Top Apps for Tots

ASHA Leader ◽  
2013 ◽  
Vol 18 (2) ◽  
pp. 32-32
Author(s):  
Heidi Hanks
Keyword(s):  
Language Learning ◽  
Early Language ◽  
At Home

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