scholarly journals You’ve Got Mail: A Randomized Field Experiment on Tax Evasion

2020 ◽  
Vol 66 (7) ◽  
pp. 2801-2819 ◽  
Author(s):  
Kristina M. Bott ◽  
Alexander W. Cappelen ◽  
Erik Ø. Sørensen ◽  
Bertil Tungodden
Keyword(s):  
Behavioral Economics ◽  
Field Experiment ◽  
Tax Evasion ◽  
Detection Probability ◽  
Large Scale ◽  
Tax Compliance ◽  
Extensive Margin ◽  
Long Term Effects ◽  
Randomized Field Experiment

We report from a large-scale randomized field experiment conducted on a unique sample of more than 15,000 taxpayers in Norway who were likely to have misreported their foreign income. By randomly manipulating a letter from the tax authorities, we cleanly identify that moral suasion and the perceived detection probability play a crucial role in shaping taxpayer behavior. The moral letter mainly works on the intensive margin, while the detection letter has a strong effect on the extensive margin. We further show that only the detection letter has long-term effects on tax compliance. This paper was accepted by Yan Chen, behavioral economics.

scholarly journals Effectiveness of Planning Prompts on Organizations’ Likelihood to File Their Overdue Taxes: A Multi‐Wave Field Experiment

2020 ◽  
Author(s):  
Nicole Robitaille ◽  
Julian House ◽  
Nina Mazar
Keyword(s):  
Behavioral Economics ◽  
Organizational Behavior ◽  
Field Experiment ◽  
Wave Field ◽  
Behavioral Intervention ◽  
Large Scale ◽  
Tax Compliance ◽  
Payroll Tax ◽  
Compliance Behavior ◽  
To Receive

This paper investigates the effectiveness of planning prompts on organizations’ tax compliance behavior. We conducted a large-scale, multi‐wave field experiment examining the tax-paying behavior of all organizations that failed to file timely annual returns for a payroll tax in the province of Ontario. Organizations were randomly assigned to receive one of two letters: Ontario’s standard late notice (control) and a revised experimental late notice, which included step-by-step instructions of when, where, and how to file a return. Our data indicate that planning prompts are effective at increasing organizations’ timely tax payment. In addition to replicating these findings across two waves, we demonstrate that, although our intervention did not appear to have effects that persisted across tax years, organizations also did not habituate to our manipulation and its effects were consistent across repeated exposures. Our study is among the first to demonstrate that a simple behavioral intervention that has typically been applied to individuals to help them to act upon their existing motivations can be effective in the realm of tax compliance and organizational behavior. This paper was accepted by David Simchi-Levi, behavioral economics.

scholarly journals EXPRESS: COVID-19 AND STROKE – UNDERSTANDING THE RELATIONSHIP AND ADAPTING SERVICES. A GLOBAL WORLD STROKE ORGANISATION PERSPECTIVE

2021 ◽  
pp. 174749302110064
Author(s):  
Hugh S Markus ◽  
Sheila Cristina Ouriques Martins
Keyword(s):  
Large Scale ◽  
Stroke Care ◽  
Long Term Effects ◽  
Vessel Occlusion ◽  
Stroke Incidence ◽  
Stroke Research ◽  
Incidence And Mortality ◽  
Research Initiatives ◽  
Global World

A year ago the World Stroke Organisation (WSO) highlighted the enormous global impact of the COVID-19 pandemic on stroke care. In this review we consider a year later where we are now, what the future holds, and what the long term effects of the pandemic will be on stroke. Stroke occurs in about 1.4% of patients hospitalised with COVID-19 infection, who show an excess of large vessel occlusion and increased mortality. Despite this association, stroke presentations fell dramatically during the pandemic, although emerging data suggests that total stroke mortality may have risen with increased stroke deaths at home and in care homes. Strategies and guidelines have been developed to adapt stroke services worldwide, and protect healthcare workers. Adaptations include increasing use of telemedicine for all aspects of stroke care. The pandemic is exacerbating already marked global inequalities in stroke incidence and mortality. Lastly the pandemic has had a major impact on stroke research and funding, although it has also emphasised the importnace of large scale collaborative research initiatives.

scholarly journals Global value chains, large-scale farming, and poverty: Long-term effects in Senegal

Food Policy ◽  
2017 ◽  
Vol 66 ◽  
pp. 97-107 ◽  
Author(s):  
Goedele Van den Broeck ◽  
Johan Swinnen ◽  
Miet Maertens
Keyword(s):  
Large Scale ◽  
Global Value Chains ◽  
Value Chains ◽  
Long Term Effects

scholarly journals Short- and Long-Term Effects of Nonconsciously Processed Ambient Scents in a Servicescape: Findings From Two Field Experiments

2019 ◽  
Vol 22 (4) ◽  
pp. 440-455 ◽  
Author(s):  
Anna Girard ◽  
Marcel Lichters ◽  
Marko Sarstedt ◽  
Dipayan Biswas
Keyword(s):  
Large Scale ◽  
Field Experiments ◽  
Field Studies ◽  
Long Term Effects ◽  
Short Term ◽  
Railway Company ◽  
Short And Long Term ◽  
Ambient Scents ◽  
Short Term Effects

Ambient scents are being increasingly used in different service environments. While there is emerging research on the effects of scents, almost nothing is known about the long-term effects of consumers’ repeated exposure to ambient scents in a service environment as prior studies on ambient scents have been lab or field studies examining short-term effects of scent exposure only. Addressing this limitation, we examine the short- and long-term effects of ambient scents. Specifically, we present a conceptual framework for the short- and long-term effects of nonconsciously processed ambient scent in olfactory-rich servicescapes. We empirically test this framework with the help of two large-scale field experiments, conducted in collaboration with a major German railway company, in which consumers were exposed to a pleasant, nonconsciously processed scent. The first experiment demonstrates ambient scent’s positive short-term effects on consumers’ service perceptions. The second experiment—a longitudinal study conducted over a 4-month period—examines scent’s long-term effects on consumers’ reactions and demonstrates that the effects persist even when the scent has been removed from the servicescape.

Response of the Cache Creek macroinvertebrates during the first 10 years following disturbance by the 1988 Yellowstone wildfires

2001 ◽  
Vol 58 (6) ◽  
pp. 1077-1088 ◽  
Author(s):  
G Wayne Minshall ◽  
Todd V Royer ◽  
Christopher T Robinson
Keyword(s):  
Large Scale ◽  
Fire Effects ◽  
Terrestrial Vegetation ◽  
Long Term Effects ◽  
Taxa Richness ◽  
Site Coefficients ◽  
Coefficients Of Variation ◽  
Reference Stream ◽  
Stream Size

We evaluated the effects of disturbance on stream benthic macroinvertebrates at the ecological scales of time, stream size, and burn extent in six segments of Cache Creek over the first 10 postfire years. Postfire changes in macroinvertebrate taxa richness, density, and dominant taxa in the burn streams were significantly different from those in the reference stream. Chironomidae and Baetis typically comprised 40–60% of the macroinvertebrate assemblages of burned streams but only 15–18% of the assemblage in the reference site. Coefficients of variation for the 10-year period indicated that richness, density, biomass, and Baetis abundance were more variable (1.2–3.5 times higher) in the burn streams than in the reference stream and that variability in Chironomidae abundance in burn sites increased with stream size. Fire effects were not attenuated progressively with increasing stream size, probably because the proportion of the catchment burned did not decrease. However, similar-sized streams in which 68–71% of their catchments burned were more severely disturbed than those in which only 39–47% burned. Long-term effects on the macroinvertebrate community were due largely to the loss of terrestrial vegetation and increased runoff, which caused severe alterations in stream channel conditions and large-scale bedload movement.

Effects of Control of the Sea Lamprey (Petromyzon marinus) on Migratory and Resident Fish Populations

1980 ◽  
Vol 37 (11) ◽  
pp. 1886-1894 ◽  
Author(s):  
F. H. Dahl ◽  
R. B. McDonald
Keyword(s):  
Large Scale ◽  
Petromyzon Marinus ◽  
Sea Lamprey ◽  
Fish Populations ◽  
Long Term Effects ◽  
Migratory Species ◽  
Chemical Treatments ◽  
Catostomus Catostomus ◽  
Noturus Flavus

Information from the records of the various agencies on control of the sea lamprey (Petromyzon marinus) was summarized from the early approach to control by mechanical or electrical barriers and chemical toxicants. While fish kill has been an inescapable consequence of the program, information available for migratory species has shown no large-scale detrimental effects. The only reportable instance of damage to a resident stream species has been the near loss of the stonecat (Noturus flavus) from tributaries to the southwest corner of Lake Superior, resulting from chemical treatments. Although no similar occurrences were recognized, available documentation proved inadequate to record long-term effects on these vulnerable species. As long as existing control methods continue, no matter the precautions taken, fish populations will be affected. Whether or not this remains a tenable situation is a question for this symposium and the future.Key words: weirs, chemicals, fish kills, sea lamprey, Petromyzon marinus; Catostomus catostomus, Catostomus commersoni, Noturus flavus, Salvelinus fontinalis

Dynamic phosphorus mass balance modeling of large watersheds: long-term implications of management strategies

2001 ◽  
Vol 43 (5) ◽  
pp. 153-162 ◽  
Author(s):  
E. A. Cassell ◽  
R. L. Kort ◽  
D. W. Meals ◽  
S. G. Aschmann ◽  
J. M. Dorioz ◽  
...  
Keyword(s):  
Mass Balance ◽  
Urban Growth ◽  
Large Scale ◽  
Nutrient Dynamics ◽  
Agricultural Soils ◽  
Management Strategies ◽  
Wastewater Management ◽  
Long Term Effects ◽  
Modeling Process

The principles of mass balance, compartment-flux diagramming, and dynamic simulation modeling are integrated to create computer models that estimate phosphorus (P) export from large-scale watersheds over long-term futures. These Watershed Ecosystem Nutrient Dynamics (WEND) models are applied to a 275,000 ha dairy-documented watershed and a 77,000 ha poultry-dominated watershed in northeastern USA. Model predictions of present-day P export loads are consistent with monitoring data and estimates made using P export coefficients. For both watersheds P import exceeds P export and P is accumulating in the agricultural soils. Agricultural and urban activities are major contributors to P export from both watersheds. Continued urban growth will increase P export over time unless wastewater management is substantially enhanced and/or rates of urban growth are controlled. Agriculture cannot rely solely on the implementation of increasingly stringent conservation practices to reduce long-term P export but mustconsider options that promote P input/output balance. The WEND modeling process is a powerful tool to integrate the diversity of activities in watersheds into a holistic framework. Model outputs are suited to assist managers to explore long-term effects of overall watershed management strategies on P export in comparison to environmental and economic goals.

EFFECTS OF UNTREATED AND CHEMICALLY DISPERSED OIL ON TROPICAL MARINE COMMUNITIES: A LONG-TERM FIELD EXPERIMENT

1989 ◽  
Vol 1989 (1) ◽  
pp. 447-454 ◽  
Author(s):  
Thomas G. Ballou ◽  
Stephen C. Hess ◽  
Richard E. Dodge ◽  
Anthony H. Knap ◽  
Thomas D. Sleeter
Keyword(s):  
Field Experiment ◽  
Sea Urchins ◽  
Exposure Level ◽  
Long Term Effects ◽  
Worst Case ◽  
Dispersed Oil ◽  
Trade Offs ◽  
Chemically Dispersed Oil ◽  
Term Field

ABSTRACT A multidisciplinary long-term field experiment was conducted to evaluate the use of chemical dispersants to reduce the adverse environmental effects of oil spills in nearshore, tropical waters. Three study sites, whose intertidal and subtidal components consisted of mangroves, seagrass beds, and coral reefs, were studied in detail before, during, and after exposure to untreated crude oil or chemically dispersed oil. This study simulated an unusually high (“worst case”) exposure level of dispersed oil and a moderate exposure level of untreated oil. The third site served as an untreated reference site. Assessments were made of the distribution and extent of contamination by hydrocarbons over time, and the short- and long-term effects on survival, abundance, and growth of the dominant flora and fauna of each habitat. The whole, untreated oil had severe, long-term effects on survival of mangroves and associated fauna, and relatively minor effects on seagrasses, corals, and associated organisms. Chemically dispersed oil caused declines in the abundance of corals, sea urchins, and other reef organisms, reduced coral growth rate in one species, and had minor or no effects on seagrasses and mangroves. Conclusions were drawn from these results on decision making for actual spills based on trade-offs between dispersing or not dispersing the oil. This report deals only with the major results of the study. A large number of parameters were monitored, but in the interest of brevity only the most important aspects of the study are reported here. A detailed description of the methods used and a complete presentation and discussion of results is given in Ballou et al.2

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