scholarly journals Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?

2021 ◽  
Vol 12 ◽  
Author(s):  
Philipp Chapkovski ◽  
Luca Corazzini ◽  
Valeria Maggian
Keyword(s):  
Laboratory Experiment ◽  
Tax Evasion ◽  
Spillover Effects ◽  
Gift Exchange ◽  
Two Dimensions ◽  
Second Phase ◽  
Experimental Task ◽  
Evasion Game ◽  
Group Members

Whistleblowing is a powerful and rather inexpensive instrument to deter tax evasion. Despite the deterrent effects on tax evasion, whistleblowing can reduce trust and undermine agents’ attitude to cooperate with group members. Yet, no study has investigated the potential spillover effects of whistleblowing on ingroup cooperation. This paper reports results of a laboratory experiment in which subjects participate in two consecutive phases in unchanging groups: a tax evasion game, followed by a generalized gift exchange game. Two dimensions are manipulated in our experiment: the inclusion of a whistleblowing stage in which, after observing others’ declared incomes, subjects can signal other group members to the tax authority, and the provision of information about the content of the second phase before the tax evasion game is played. Our results show that whistleblowing is effective in both curbing tax evasion and improving the precision of tax auditing. Moreover, we detect no statistically significant spillover effects of whistleblowing on ingroup cooperation in the subsequent generalized gift exchange game, with this result being unaffected by the provision of information about the experimental task in the second phase. Finally, the provision of information does not significantly alter subjects’ (tax and whistleblowing) choices in the tax evasion game: thus, knowledge about perspective ingroup cooperation did not alter attitude toward whistleblowing.

scholarly journals Evaluating Spatial Distribution Randomness of Overlap Permissive Second Phase in Three- and Two-Dimensions

2007 ◽  
Vol 48 (10) ◽  
pp. 2762-2767 ◽  
Author(s):  
Kenjiro Sugio ◽  
Yasutaka Momota ◽  
Di Zhang ◽  
Hiroshi Fukushima ◽  
Osamu Yanagisawa
Keyword(s):  
Spatial Distribution ◽  
Two Dimensions ◽  
Second Phase

Simulation Study of Granular Compaction Dynamics under Vertical Tapping

2007 ◽  
Vol 555 ◽  
pp. 107-112 ◽  
Author(s):  
D. Arsenović ◽  
S.B. Vrhovac ◽  
Z.M. Jakšić ◽  
Lj. Budinski-Petković ◽  
A. Belić
Keyword(s):  
Numerical Simulation ◽  
Molecular Dynamics ◽  
Friction Coefficient ◽  
Simulation Study ◽  
Material Properties ◽  
Two Dimensions ◽  
Second Phase ◽  
Hard Disks ◽  
Compaction Process ◽  
Granular Compaction

We study by numerical simulation the compaction dynamics of frictional hard disks in two dimensions, subjected to vertical shaking. Shaking is modeled by a series of vertical expansions of the disk packing, followed by dynamical recompression of the assembly under the action of gravity. The second phase of the shake cycle is based on an efficient event−driven molecular−dynamics algorithm. We analyze the compaction dynamics for various values of friction coefficient and coefficient of normal restitution. We find that the time evolution of the density is described by ρ(t)=ρ∞ − ρEα[−(t/τ)α], where Eα denotes the Mittag−Leffler function of order 0<α<1. The parameter τ is found to decay with tapping intensity Γ according to a power law τ ∝ Γ−γ , where parameter γ is almost independent of the material properties of grains. Also, an expression for the grain mobility during compaction process has been obtained.

scholarly journals Group-works: exploring multiplex networks, leadership and group performance

2019 ◽  
Vol 6 (4) ◽  
pp. 227-245 ◽  
Author(s):  
Pamela Yeow ◽  
Alison Dean ◽  
Danielle Tucker ◽  
Linda Pomeroy
Keyword(s):  
Positive Reinforcement ◽  
Group Performance ◽  
Two Dimensions ◽  
Group Effectiveness ◽  
Content Type ◽  
Multiplex Networks ◽  
Study Approach ◽  
Group Members ◽  
Knowledge Intensive

Purpose The purpose of this paper is to explore the effect of “multiplex” (multiple overlapping) networks and leadership on group performance in a higher education setting. Design/methodology/approach Using a combination of social network analysis and interviews, the authors employ a case study approach to map the connections between academic group members. This paper analyses the relationship between this mapping and academic performance. Findings The authors identified two dimensions which influence group effectiveness: multiplex networks and distributed–coordinated leadership. Where networks are built across tasks, inter-relationships develop that lead to greater group performance. Practical implications Where group members create a dense hive of interconnectivity and are active across all group tasks, and also informally, this increases the opportunity for knowledge sharing. When this is similarly experienced by a majority of group members, there is positive reinforcement, resulting in greater group effectiveness. Originality/value This paper highlights the importance of the richness of formal ties in knowledge-intensive settings. This paper is the first to differentiate between formal connections between colleagues related to different tasks within their role. This suggests that dense configurations of informal ties are insufficient; they must be coupled with strong ties around formal activity and demonstrative leadership.

scholarly journals Basic Income, Wages, and Productivity: A Laboratory Experiment

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Veera Amanda Jokipalo
Keyword(s):  
Labor Market ◽  
Experimental Design ◽  
Laboratory Experiment ◽  
Gift Exchange ◽  
Cash Transfers ◽  
Unemployment Benefit ◽  
Basic Income ◽  
Unemployment Benefits ◽  
The Impact

Abstract This paper reports the results of an economic lab experiment designed to test the impact of Basic Income (BI) on wages and productivity. The experimental design is based on the classic gift exchange game. Participants assigned the role of employer were tasked with making wage offers, and those assigned as employees chose how hard they would work in return. In addition to a control without any social security net, BI was compared to unemployment benefits, and both types of cash transfers were tested at two levels. The results are that wage offers were increased in both the BI and unemployment benefit treatments compared to the control. The higher-level BI treatment also significantly increased effort. Further experimentation could shed more light on how the potential extra value created in the labor market through increased productivity would be divided between employers and employees.

scholarly journals The Common Good Provision Scale (CGP): A Tool for Assessing People’s Orientation towards Economic and Social Sustainability

2019 ◽  
Vol 11 (2) ◽  
pp. 370 ◽  
Author(s):  
Cinzia Castiglioni ◽  
Edoardo Lozza ◽  
Andrea Bonanomi
Keyword(s):  
Sustainable Development ◽  
Tax Evasion ◽  
Common Good ◽  
Social Sustainability ◽  
Two Dimensions ◽  
The Sustainable Development ◽  
Personal Gain ◽  
The Common Good ◽  
The Common ◽  
Good Provision

Many governments and institutions are currently challenged with insecurity, economic instability, and ongoing turbulence which may undermine the quality of life of each human being and the sustainable development of civil society. As this kind of sustainable development is strictly related to the promotion of the ‘common good’, it is of paramount importance to understand the different motives that lead people to give their contribution to the common good, in order to sustainably align individual needs with the needs of the society. By adopting a psychological perspective for the promotion of the sustainable development, the aim of this study is to develop and validate a new metric, the Common Good Provision scale (CGP), to assess people’s orientation towards economic and social sustainability. Items were generated from a preliminary qualitative study investigating meaning and representations on the common good and its provision. Both exploratory and confirmatory factor analyses were undertaken to validate and improve the scale. The final scale, which consists of seven items, contains two dimensions: Accessibility (i.e., making the common good accessible to anyone and fulfilling people’s basic needs) and Personal Gain (i.e., getting a return and personal advantage in exchange for one’s contribution). In addition, we tested a model in relation to a specific form of contribution: Paying taxes and making charitable donations, that are two complementary ways to financially provide for the common good. It was found that when the Accessibility motive prevails, people are more willing to pay taxes and make donations, whereas when the Personal Gain motive prevails, people are more likely to commit tax evasion and less willing to make monetary donations. The study is novel in that it represents the first attempt to develop a metric to assess people’s motives towards the common good provision. Potentialities and further applications of the CGP scale to other contexts are discussed in relation to the promotion of people’s wellbeing and sustainable development.

Collectivistic Independence Promotes Group Creativity by Reducing Idea Fixation

2019 ◽  
Vol 50 (3) ◽  
pp. 381-407
Author(s):  
Hoon-Seok Choi ◽  
Jeong-Gil Seo ◽  
Jeewon Hyun ◽  
Myriam Bechtoldt
Keyword(s):  
Laboratory Experiment ◽  
Value Orientation ◽  
Synergy Effect ◽  
Group Creativity ◽  
Future Directions ◽  
Cognitive Mechanism ◽  
Student Teams ◽  
Interdependent Self ◽  
Group Members ◽  
Group Brainstorming

The present study examined the joint impact of collectivistic value orientation and independent self-representation of group members upon group creativity. In a laboratory experiment involving three-person student teams ( N = 72), we induced a collectivistic (vs. an individualistic) value orientation and independent (vs. interdependent) self-representation via priming methods. Using a group-brainstorming paradigm, we found as expected that groups generated more original ideas when members combined a collectivistic value orientation with independent self-representation than with interdependent self-representation. By contrast, differences in self-representation did not have a significant effect when an individualistic value orientation was made salient. Furthermore, we found that this effect was mediated by the degree of idea fixation within the group, thereby illuminating the underlying cognitive mechanism of the observed synergy effect. Implications of the findings for research on group creativity and future directions are discussed.

Tax Competition through Tax Evasion / Steuerwettbewerb über Steuerhinterziehung

2001 ◽  
Vol 221 (3) ◽  
Author(s):  
Klaus Beckmann
Keyword(s):  
Tax Evasion ◽  
Information Exchange ◽  
Tax Competition ◽  
Income Tax ◽  
Capital Income ◽  
The Core ◽  
Evasion Game ◽  
Tax Haven ◽  
Tax Harmonisation ◽  
Competitive Behaviour

SummaryIn the present paper, I analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to explore three variants of the basic tax competition cum evasion game.Two distinct justifications for tax harmonisation emerge. First, harmonisation of taxation at the source can be supported with the usual spill-over argument that is at the core of the tax competition literature. This kind of argument does not apply to the harmonisation of residence-based taxes, however. Second, in a strategic situation where a tax haven facilitates tax evasion by citizens of the rest of the world, countries may find it to their advantage to coordinate their residence-based tax policies as well.

scholarly journals Informality and tax evasion. An experimental test among female entrepreneurs in Bogotá

2020 ◽  
Vol 23 (55) ◽  
pp. 239-257
Author(s):  
Mayda Alejandra Calderon Diaz ◽  
Olga Lucia Manrique Chaparro ◽  
Samantha Chloe Jade Day
Keyword(s):  
Tax Evasion ◽  
Null Hypothesis ◽  
Chi Square ◽  
Female Entrepreneurs ◽  
Informal Labor ◽  
Evasion Game ◽  
Significant Difference ◽  
Informal Labor Market ◽  
Level Of Significance ◽  
The City

The majority of informal entrepreneurs and workers in Bogota are women, most of whom do not have social security provision or job stability.This research investigates to what extent female entrepreneurs in the city of Bogota, Colombia, prefer to situate their business in the informal labor market. Some theorists as represented by De Soto, argue informality occurs due to a preference-based rational decision to avoid paying taxes, while others consider it to be primarily related to an “escape” from poverty as a unique option. The study used an experiment, featuring a tax evasion game targeting500 women participants, formal and informal entrepreneurs, from the city of Bogota. The null hypothesis of the study was tested using Chi-square (X2) and inferential statistical model at a 5% level of significance. The findings revealed that a significant difference between attitudes towards taxation in formal and informal female entrepreneurs in Bogota does not exist.

scholarly journals Animal learning in a multidimensional discrimination task as explained by dimension-specific allocation of attention

2018 ◽  
Author(s):  
Flavia Aluisi ◽  
Anna Rubinchik ◽  
Genela Morris
Keyword(s):  
Discrimination Task ◽  
Weighted Average ◽  
Poor Performance ◽  
Stimulus Dimension ◽  
Two Dimensions ◽  
Second Phase ◽  
Learning Stage ◽  
Sensory Stimuli ◽  
Attention Model ◽  
Decision Weights

AbstractReinforcement learning describes the process by which during a series of trial-and-error attempts, actions that culminate in reward are strengthened. When the actions are based on sensory stimuli, an association is formed between the stimulus, the action and the reward. Computational, behavioral and neurobiological accounts of this process successfully explain simple stimulus-response learning. However, if the cue is multi-dimensional, identifying which of its features are relevant for the reward is not trivial, and the underlying cognitive process is poorly understood. To study this we adapted an intra-dimensional/ extra-dimensional set-shifting paradigm to train rodents on a multidimensional sensory discrimination task. In our setup, stimuli of different modalities (spatial, olfactory and visual) are combined into complex cues and manipulated independently. In each set, only a single stimulus dimension is relevant for reward. To distinguish between learning and decision-making we suggest a weighted attention model (WAM). It combines a learning model where each feature-dimension is reinforced separately with a decision rule that chooses an alternative according to a weighted average of learnt values, in which weight is associated with each dimension. We estimated the parameters of the WAM (decision weights, learning rate and noise) and demonstrated that is outperforms an alternative model in which a value learnt is assigned to each combination of features, or every state. Estimated decision weights of WAM reveal an experience-based bias in learning. The intra-dimensional set shift separated the decision weights. While in the first phase of the experiment the weights were roughly the same, in the second phase the weight on the dimension that was key to finding the reward became higher than others. After the extra-dimensional shift this dimension became irrelevant, however its decision weight remained high for the early learning stage in this last phase, providing an explanation for the poor performance of the animals. By the end of the phase when the rats performance improved, the weights for the two dimensions converged. Thus, estimated weights can be viewed as a possible way to quantify the experience-based bias.

scholarly journals Transition to online teaching and learning for clerkship activities during COVID-19 in Malaysia

2020 ◽  
pp. 7-8
Author(s):  
A. Sha’aban ◽  
B. Ibrahim ◽  
O. Albitar ◽  
S.G. Mohiuddin ◽  
C.G. Omar ◽  
...  
Keyword(s):  
Online Teaching ◽  
Teaching And Learning ◽  
Second Phase ◽  
Web Conferencing ◽  
Online Teaching And Learning ◽  
Face To Face ◽  
Group Members ◽  
Face To Face Learning ◽  
Two Phases ◽  
Pharmacy Graduate

Prior-to the COVID-19 outbreak, undergraduate PharmCare II Clerkship activities consisted of two phases. The first phase requires pharmacy students to clerk infectious disease and endocrine-related cases of patients admitted into wards at a teaching hospital, whilst in the second phase, the students are required to present the clerked cases in front of their group members with a thorough assessment by lecturers at Universiti Sains Malaysia. Due to sudden outbreak of COVID-19, presentations at hospitals and face-to-face learning were no longer feasible; therefore an online methodology was executed. Each student was assigned a real completed case clerked by a previous Master’s in Clinical Pharmacy graduate. The students then critically evaluated any pharmaceutical care issues (PCIs) in each of the cases, recorded a video presentation for assessment by the lecturers and discussed each case with other group members in a synchronous online session via web-conferencing software.

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