scholarly journals Opting Out of the Social Contract: Tax Morale and Evasion

2019 ◽  
Vol 53 (7) ◽  
pp. 1175-1219 ◽  
Author(s):  
Néstor Castañeda ◽  
David Doyle ◽  
Cassilde Schwartz

We examine the individual-level determinants of tax morale in low-capacity states, specifically Latin American countries, where the social contract is often perceived as fractured. We argue that individuals in such states perceive the social contract as an agreement to which they can opt in or opt out. Those who choose to opt out prefer to substitute state-provided goods for private providers, rather than pay for public goods through taxes or free ride to receive those goods. Through a list experiment conducted in Mexico City, we demonstrate that willingness to evade taxes is highest when individuals have stepped outside of the social contract. More traditional indicators of reciprocity—such as socioeconomic status and perceptions of corruption—are not significant. We bolster our experimental results with observational data from 17 Latin American cities; those with access to employer-sponsored insurance are more willing to evade tax.

Author(s):  
Francisco Segado-Boj ◽  
Juan-José Prieto-Gutiérrez ◽  
Jesús Díaz-Campo

This paper studies the social structure of Spanish and Latin American communication researchers through the representation and analysis of three coauthorship networks at the national, institutional, and individual level. Such networks are built from papers indexed in the ‘Communication’ category by Web of Science and published between 2000 and 2019 by authors attached to a Spanish or Latin American institution (n = 5,040). The goal is to characterize the structural features of each network, identify the most central actors, and illustrate the most relevant relationships among nodes. The results show that the most central country is Spain, followed by the USA and other European nations. Among the Latin American states, Brazil, Chile, and Mexico are placed at the most relevant nodes. Latin American collaboration is preferentially addressed to the USA, especially since 2015. Regarding institutions, Spanish public universities in Madrid and Catalonia achieve the highest degrees of centrality. However, the most central Latin American institutions are private universities. The most relevant authors are Spanish researchers until 2015, when they are replaced at the top by Latin American scholars. Collaboration at both the individual and institutional levels shows a deep regional tendency, while the internationalization of researchers and universities is only more visible since 2015. This work identifies a tendency towards internal cohesion at different network levels as the number of connected nodes grows in each period. We conclude that a proper Spanish-Latin America community of communication researchers does not exist. Resumen Se aborda la estructura social de la comunidad española y latinoamericana de investigadores en Comunicación. Para ello se representan y analizan las redes de coautorías en tres niveles: naciones, instituciones y autores. Estas redes se construyen a partir de los artículos de revistas indexadas en la Web of Science categorizadas dentro del área “Communication” y publicados entre 2000 y 2019 por autores con afiliación a un centro español o latinoamericano (n = 5.040). Se busca así caracterizar estructuralmente cada red, identificar los actores más centrales y delimitar las relaciones más relevantes entre los nodos y medir la cohesión de la red, así como trazar la evolución de las coautorías en el período analizado. Los resultados muestran que el país más central es España, seguido por Estados Unidos y otras naciones europeas. Entre los estados latinoamericanos, Brasil, Chile y México ocupan los lugares más relevantes. La colaboración de Latinoamérica se dirige preferentemente hacia Estados Unidos, especialmente a partir de 2015. En cuanto a las instituciones, las universidades públicas madrileñas y catalanas destacan por su centralidad. Por el contrario, las universidades latinoamericanas más centrales son centros privados. Respecto a los autores, los más centrales son especialmente investigadores españoles, pero a partir de 2015 son reemplazados en los puestos más relevantes por autores latinoamericanos. No obstante, la colaboración, tanto institucional como individual, es marcadamente regional. La internacionalización de individuos e instituciones sólo se hace más visible a partir de 2015. Se identifica una tendencia a la cohesión interna de las redes en sus distintos niveles en tanto que aumenta el número de nodos conectados entre sí. Se concluye que no existe una comunidad propiamente hispano-latinoamericana de investigación en Comunicación.


Author(s):  
Rubén Sánchez-Perdomo ◽  
Marinelsy Rosario-Sierra ◽  
Darlenis Herrera-Vallejera ◽  
Yaniris Rodríguez-Sánchez ◽  
Humberto Carrillo-Calvet

La bibliometría se ha utilizado para la evaluación de las diferentes áreas del conocimiento, con el objetivo de definir políticas de evaluación a los investigadores, así como definir líneas de investigación. Las ciencias aplicadas generalmente han sido las más estudiadas, no obstante, se conoce que el caso de las ciencias sociales tiene un comportamiento diferente. Por ello esta investigación describe el comportamiento bibliométrico de la temática Ciencias de la Información en América Latina y el Caribe; teniendo en cuenta las dimensiones de la producción científica, el impacto, la colaboración y la evaluación bibliométrica a nivel individual. Se utilizó para el análisis bibliométrico de los artículos científicos elaborados en la base de datos Scopus; en el periodo 2008-2012 en relación con la materia de Ciencias de la Información. Para el procesamiento y visualización de los datos, se utilizaron los programas Ucinet y Bibexcel, respectivamente. Se determinó que los investigadores de América Latina tienen el hábito de publicar sus resultados de investigación en revistas regionales. Aunque la colaboración nacional es predominante, Europa es el continente que estableció una cooperación más estrecha con América Latina. Brasil se destacó en las dimensiones de la producción, el impacto y la colaboración. La mayor influencia en la comunidad científica se obtuvo con las revistas de alto factor de impacto. Se concluye que se debe fortalecer la cultura de la publicación por parte de los investigadores de la región en revistas internacionales.AbstractBibliometrics was used to evaluate the different areas of knowledge, with the aim of defining policies for evaluation researchers and define lines of research. The applied sciences have generally been the most studied, however it is known that the case of the social sciences have a different behavior. That is why this research describes the behavior of the subject bibliometric Information Sciences in Latin America and the Caribbean; taking into account the dimensions of scientific production, impact, collaboration and bibliometric assessment at the individual level. Bibliometric analysis from scientific papers processed in the Scopus database; in the period 2008 to 2012 related to the subject area of Information Sciences were used as techniques. For processing and displaying was used the Bibexcel and the Ucinet programs. It was determined that Latin American researchers have the habit of publishing their research results in regional magazines. Although national collaboration is predominantly, Europe is the continent which established closer cooperation with Latin America. Brazil stood out in the dimensions of production, impact and collaboration. The greatest influence on the scientific community was obtained with the journals of high impact factor. It is concluded that should strengthen the culture of publication by researchers from the region in international journals.


SAGE Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 215824402110383
Author(s):  
Ana Elena Builes-Vélez ◽  
Lina María Suárez Velásquez ◽  
Leonardo Correa Velásquez ◽  
Diana Carolina Gutiérrez Aristizábal

In recent years, urban design development has been an important topic in Latin American cities such as Medellín due to the transformation of their urban spaces, along with the new methods used to evaluate the social, morphological, and, in some cases, economic impacts that have been brought about by the urban development projects. When inquiring about the development process and impact of urban studies, and the inhabitants’ relation to a transformed space, it is important to establish the context within which images, drawings, and photographs are analyzed, using graphical approaches triangulated with other research methods to define comparative criteria. In this article, we reflect on the expanded use of various research tools for the analysis of urban transformation, taking with reference the experience lived by a group of researchers in two Latin American cities. From this, it is intended to understand how they work and how they allow us to understand the urban transformation of these cities, the data obtained, and the vision of the researchers.


1997 ◽  
Vol 11 (1) ◽  
pp. 107-119 ◽  
Author(s):  
Robert J. Brustad ◽  
Michelle Ritter-Taylor

Psychological processes in sport are inextricably linked to the social contexts within which they occur. However, research and practice in applied sport psychology have shown only marginal concern for the social dimensions of participation. As a consequence of stronger ties to clinical and counseling psychology than to social psychology, the prevailing model of intervention in applied sport psychology has been individually centered. Focus at the individual level has been further bolstered by cognitive emphases in modem psychology. The purpose of this paper is to highlight the need for a balanced consideration of social and personal influences. Four social psychological dimensions of interest will be explored, including athletic subculture membership; athletic identity concerns; social networks of influence; and leadership processes. The relevance of these forms of influence will be examined in relation to applied concerns in the areas of athlete academic performance, overtraining and burnout, and disordered eating patterns. At minimum, consultants need to address contextual and relational correlates of psychological and performance issues.


MEDIASI ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 100-107
Author(s):  
Shania Shaufa ◽  
Thalitha Sacharissa Rosyidiani

This article explains about online media iNews.id in implementing gatekeeping function. This study aims to find out how gatekeeping efforts iNews.id in the production process on the issue of preaching restrictions on worship in mosques during Ramadan in 2020. During the Covid-19 pandemic, the current media situation, especially in the midst of a crisis, encourages the public to become heavily dependent on media coverage. With a qualitative approach, researchers analyzed five levels of influence on the gatekeeping process in online media iNews.id. The results of this study show that factors that influence the way iNews.id in the production process of preaching restrictions on worship in mosques due to the Covid-19 pandemic are the individual level of media workers, the level of media routine, the organizational level, the extramedia level, and the social system level. The conclusions of this study state the most dominant levels is the organization level and the media routine level in the iNews.id.


Author(s):  
Zoe Beenstock

Coleridge wrote frequently about Rousseau throughout his varied career. His early lectures and letters draw on Rousseau’s critique of luxury and frequently allude to the general will, depicting Rousseau as a Christ-like figure. Coleridge’s subsequent disappointment with Pantisocracy led him to reject Rousseau and the social contract. Comparing Rousseau to Luther in The Friend, Coleridge argues that Rousseau’s unhappiness arises from a conflict between an age of individualism and an ongoing need for community. According to Coleridge, poetry tolerates this conflict better than philosophy. In ‘Reflections on Having Left a Place of Retirement’ Coleridge suggests that social retreat offers illusory solace from war and social crisis. He critiques the state of nature, sympathy, and even religion for failing to balance the self with its environment. Thematically and formally The Rime of the Ancient Mariner explores this crisis in cohering systems. Through the mariner’s relationship to the albatross, the wedding that frames the poem, and episodes of the supernatural that disrupt the ballad form, Coleridge defines a breaking point between the individual and general wills.


Author(s):  
Farah Ahmad ◽  
Jamie Jianmin Wang ◽  
Christo El Morr

The current chapter systematically reviewed literature on online mindfulness interventions. Electronic databases were searched from 2005 to July 2016. The aim was to examine the nature of online mindfulness interventions, design features, and their effectiveness in improving symptoms of depression, anxiety, and stress. The review of selected studies shows that online delivery of mindfulness psycho-education and practice is an area in its infancy. There is evidence that online mindfulness interventions can have a positive impact on mental health in terms of stress, depression, and anxiety; however, large sample studies are needed in order to have conclusive results. Moreover, the extension of online mindfulness interventions beyond the individual level to include a community dimension, such as virtual community features, and a focus on the social determinants of health, needs to be explored in future. The online mindfulness intervention could be a cost-effective way to scale up the promotion of mental wellbeing.


2020 ◽  
Vol 10 ◽  
pp. 2235042X2097116
Author(s):  
Jason Gurney ◽  
James Stanley ◽  
Diana Sarfati

Objective: The burden of chronic disease is not evenly shared within our society. In this manuscript, we use comprehensive national-level data to compare morbidity burden between ethnic groups in New Zealand. Methods: We investigated the prevalence of morbidity among all New Zealanders aged 18+ (n = 3,296,837), stratified by ethnic group (Māori, Pacific, Asian, Middle Eastern/Latin American/African, European/Other), using national-level hospitalisation and pharmaceutical data and two measures of morbidity (the M3 and P3 indices). Results and Conclusions: We observed substantial disparities for Māori and Pacific peoples compared to other ethnic groups for the vast majority of commonly-diagnosed morbidities. These disparities appeared strongest for the most-common conditions – meaning that Māori and Pacific peoples disproportionately shoulder an increased burden of these key conditions. We also observed that prevalence of these conditions emerged at earlier ages, meaning that Māori and Pacific peoples also experience a disproportionate impact of individual conditions on the quality and quantity of life. Finally, we observed strong disparities in the prevalence of conditions that may exacerbate the impact of COVID-19, such as chronic pulmonary, liver or renal disease. The substantial inequities we have presented here have been created and perpetuated by the social determinants of health, including institutionalised racism: thus solutions will require addressing these systemic issues as well as addressing inequities in individual-level care.


2020 ◽  
Vol 10 (3) ◽  
pp. 66
Author(s):  
Olga V. Maslova ◽  
Dmitry A. Shlyakhta ◽  
Mikhail S. Yanitskiy

People differ in their value hierarchies, i.e., in the importance they attach to basic personal values. A large number of studies were performed to establish similarities and differences between national, ethnic, or professional groups in terms of Schwartz’s values structure. In addition to this sample-level approach, we found it useful to disclose a number of subgroups within those larger social groups, which are more homogeneous in themselves and reflect the individual-level types of personal values systems. The study was performed on university students (n = 1237) who were asked to fill in the SVS и PVQ Schwartz’s questionnaires. The sample was then treated with the K-means cluster analysis, which resulted in the division of the initial sample into three subgroups or clusters according to their values hierarchy being measured separately at the (1) Normative Ideals scale and (2) the scale of Behavioral Priorities. These clusters were equally common among male and female students, but they were unequally found in young people coming from different ethnic groups and regions, demonstrating the role of socio-cultural environment in building up personal values. The results may extend our capabilities for the prediction of the social, economic, and political behavior of the younger generation.


2003 ◽  
Vol 06 (03) ◽  
pp. 331-347 ◽  
Author(s):  
YUTAKA I. LEON SUEMATSU ◽  
KEIKI TAKADAMA ◽  
NORBERTO E. NAWA ◽  
KATSUNORI SHIMOHARA ◽  
OSAMU KATAI

Agent-based models (ABMs) have been attracting the attention of researchers in the social sciences, becoming a prominent paradigm in the study of complex social systems. Although a great number of models have been proposed for studying a variety of social phenomena, no general agent design methodology is available. Moreover, it is difficult to validate the accuracy of these models. For this reason, we believe that some guidelines for ABMs design must be devised; therefore, this paper is a first attempt to analyze the levels of ABMs, identify and classify several aspects that should be considered when designing ABMs. Through our analysis, the following implications have been found: (1) there are two levels in designing ABMs: the individual level, related to the design of the agents' internal structure, and the collective level, which concerns the design of the agent society or macro-dynamics of the model; and (2) the mechanisms of these levels strongly affect the outcomes of the models.


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