ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS

An essential issue for laboratory experiments to inform policy debates is the “external validity” of the experimental results; that is, does behavior in the laboratory apply to behavior that occurs in the naturally occurring world? We examine this issue of external validity in the specific context of laboratory experiments on tax compliance, using two different types of evidence. We find that the behavioral patterns of subjects in the laboratory conform to those of individuals making a similar decision in naturally occurring settings. We also find that the behavioral responses of students are largely the same as those of nonstudents in identical experiments (JEL C9, H0, H3)     

Income tax evasion dynamics: Evidence from an agent-based econophysics model

We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom (agents) are subject to a specific social temperature and coupled to external fields which govern their social behavior. This new modeling frame allows for analyzing large societies of four different and interacting agent types. As a second novelty, our model may reproduce results from agent-based models that incorporate standard Allingham and Sandmo tax evasion features as well as results from existing two-dimensional Ising based tax evasion models. In this way, such kind of models may become more relevant and useful in economics as well as social psychology. We finally use our model for analyzing income tax evasion dynamics under different enforcement scenarios and point to some policy implications that may also be of interest for psychological research on tax compliance.     

Scientific autonomy and planned research: the case of space science

Scientific research that requires space flight has always been subject to comparatively strong external control. Its agenda has often had to be adapted to vacillating political target specifications. Can space scientists appeal to one or the other form of the widely acknowledged principle of freedom of research in order to claim more autonomy? In this paper, the difficult question of autonomy within planned research is approached by examining three arguments that support the principle of freedom of research in differing ways. Each argument has its particular strengths and limitations. Together they serve to demonstrate particular advantages of scientific autonomy, but in the case of space science, their force ultimately remains limited. However, as the arguments highlight the interrelations between scientific autonomy, the democratic process and the collective interest in scientific knowledge, they suggest that a coherent and sustained space science agenda might best be ensured by increasing the transparency of science policy decisions and involving the democratic public.     

Behavioral science and energy conservation: Conceptualizations, strategies, outcomes, energy policy applications

While economic, physical design, and legal disciplines have been the dominant approaches in energy conservation policies, each perspective has limitations with regard to effectively being able to modify energy-related behaviors of consumers. A behavioral science approach which integrates knowledge bases from a number of disciplines and levels of analysis has had relatively little input into energy policy, even though conceptually and technically the approach is well developed, and has recently demonstrated its applicability to energy policy through many field experiments. These studies, which have used combinations of antecedent and consequence strategies, are critically reviewed with regard to energy savings attributable to these strategies and the potential for large-scale applicability. Based on this review, a sophisticated, media-based approach, developed from a detailed marketing plan, is described as the foundation of a basic program. However, such a program would be experimental in nature and contain subparts to carefully evaluate other strategies (e.g., diffusion, feedback). Thus, the behavioral sciences, while by no means offering a panacea, can make important contributions to energy policy when working in concert with other disciplines.     

Using Student Course Evaluations: Findings,Issues, and Recommendations

Abstract

Although university administrators widely use student course evaluations (SCEs) in evaluating faculty performance, faculty members are skeptical about what SCEs actually measure. Faculty lack information about SCE reliability and validity and whether administrators use them fairly in making personnel decisions. This article reports research findings on factors that threaten the reliability and validity of SCEs. It provides recommendations for minimizing these threats. It reports findings of a recent survey of social work deans on their opinions about and use of SCEs. The article also presents recommendations to enhance the use of SCEs.     

Capturing change: Doing research in a society undergoing transformation

Systematic review and synthesis methods have gained wide acceptance within the social sciences and, as a result, many postgraduate students now consider using them for their thesis or dissertation research. However, students are rarely aware of all the concrete implications that their decision entails. This reflective narrative reports the experience of a political science student who began to conduct a systematic review as part of his Ph.D. dissertation but who did not complete it. The aim of this article is to identify challenges and lessons learned from this experience and to formulate recommendations for postgraduate students who wish to make an informed choice with respect to the use of these methods.     

Community based participatory research for public relations: Realizing potential for researcher-participant relationships

Relationship management theory and organizational-public relationships (OPR) continue to guide much of the research in public relations (PR) and espouse values of building collaborative and dialogic interactions for mutual benefit. Yet, OPR historically prioritized the use of relationships to reach organizational goals instead of public or community needs. Furthermore, the relationship paradigm has overlooked the significance of relationships between researchers and participants. This essay urges PR to prioritize researcher-participant relationships when engaging in research that concerns a community by using community-based participatory research (CBPR), an approach that values the contributions of community partners. We consider the foundations and critiques of relationships in PR and explain how CBPR can transcend some of these limitations by facilitating mutual benefit in methodological decisions. We then outline the benefits and challenges of using CBPR based on a review of studies across disciplines and the authors’ reflections on employing CBPR in their research. This work builds on the PR scholarship of relationships to offer concrete ways that researchers can utilize CBPR to address community needs and prioritize participants in the research process.     

Researching social work: Doctoral work in the UK

This paper discusses some current issues in relation to doctoral studies in social work in the UK. It draws on recent research and other sources to illustrate that our knowledge about the scope and scale of such doctoral work is limited. However, developments within the discipline and the wider policy and institutional context of professional education suggest that research (in general) has an increasing profile. This trend, together with debates about focus and research approaches in social work, has implications for the possible extension of opportunities for doctoral studies. It is further suggested that 'professional doctorate' programmes or 'PhD by publication' routes may be more suited to the needs of doctoral students in social work, given different career paths relative to students in some other disciplines.     

Bringing young children’s voices into programme development,randomized controlled trials and other unlikely places

Interventions aimed at improving children's lives are widespread and research evaluating these is central to policy decisions that affect their lives. Although there is an increasing move in intervention and evaluation research to include stakeholders’ perspectives this rarely extends to children's voices. As a psychologist committed to children's rights, this article explores my experiences of working at times on the fringes of my own discipline, drawing on wide-ranging resources and collaborating with other disciplines. The article reflects on the challenges and opportunities of multidisciplinary research and bringing young children's perspectives into these places where they are rarely heard.     

Natural experiment methodology for research: a review of how different methods can support real-world research

In particular research domains, the randomized control trial (RCT) is considered to be the only means for obtaining reliable estimates of the true impact of an intervention. However, an RCT design would often not be considered ethical, politically feasible, or appropriate for evaluating the impact of many policy, programme, or structural changes common in public health research. As such, researchers must use alternative yet robust research methods for determining the impact of such interventions. The evaluation of natural experiments (i.e. an intervention not controlled or manipulated by researchers), using various experimental and non-experimental design options can provide an alternative to the RCT. The following review highlights (a) the importance of evaluating natural experiments; (b) design considerations associated with evaluating natural experiments; (c) methods for reducing bias in natural experimental studies; and (d) the potential benefits of targeted systems to enable natural experiments in emerging priority domains moving forward.     

Theory‐Testing, Generalization, and the Problem of External Validity

External validity refers to the generalization of research findings, either from a sample to a larger population or to settings and populations other than those studied. While definitions vary, discussions generally agree that experiments are lower in external validity than other methodological approaches. Further, external validity is widely treated as an issue to be addressed through methodological procedures. When testing theories, all measures are indirect indicators of theoretical constructs, and no methodological procedures taken alone can produce external validity. External validity can be assessed through determining (1) the extent to which empirical measures accurately reflect theoretical constructs, (2) whether the research setting conforms to the scope of the theory under test, (3) our confidence that findings will repeat under identical conditions, (4) whether findings support the theory being tested, and (5) the confirmatory status of the theory under test. In these ways, external validity is foremost a theoretical issue and can only be addressed by an examination of the interplay between theory and methods.     

Youth Participation in U.S. Contexts: Student Voice Without a National Mandate

Unlike the United Kingdom and other nations that mandate youth participation to some degree, U.S. policies instead tend to inhibit child participation rather than encourage it. Given these policy contexts, it can be challenging to locate spaces where robust opportunities for democratic participation and student voice exist. We use this article as an opportunity to examine the disciplinary, philosophical and methodological approaches that have framed youth participation in youth contexts. We conclude by identifying critical issues of citizenship and belonging that must be considered in participatory research.     

The effects of official and unofficial information on tax compliance

The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating a social norm of tax compliance. In this paper we provide an analysis of the effects of information regarding the past degree of tax evasion at the social level on the current individual tax compliance behavior. We build an experiment where subjects declare their income after receiving either a communication of the average tax evasion rate (“official information”) or a private message from a group of randomly matched peers about their tax behavior (“unofficial information”). We use the experimental data to estimate a dynamic econometric model of tax evasion and find three main results. First, tax compliance is very persistent, but less so in the presence of information. Second, the higher the officially communicated past tax evasion rate, the higher the degree of persistence: former evaders are more likely to evade again (and evade more), and former compliant individuals are more likely to comply again (and, when evading, evade less). Third, when an unofficial communication of past evasion (compliance) from all their peers is received, both former evaders and compliant individuals are more likely to evade (comply) again.     

Using and interpreting analogue designs

Researchers in rehabilitation counseling and disability studies sometimes use analogue research, which involves materials that approximate or describe reality (e.g., written vignettes, videotaped exemplars) rather than investigating phenomena in real-world settings. Analogue research often utilizes experimental designs, and it thereby frequently possesses a high degree of internal validity. Analogue research allows investigators to exercise tight control over the implementation of the independent or treatment variable and over potentially confounding variables, which enables them to isolate the effects of those treatment variables on selected outcome measures. However, the simulated nature of analogue research presents an important threat to external validity. As such, the generalizability of analogue research to real-life settings and situations may be problematic. These and other issues germane to analogue research in vocational rehabilitation are discussed in this article, illustrated with examples from the contemporary literature.     

The Portuguese Republic

The findings and recommendations of researchers and specialists in thinking-skill learning and teaching have important implications for classroom efforts to improve student thinking. This summary identifies various types of thinking skills and skill components recommended for classroom instruction. The author describes and cites research-derived features of effective, direct instruction in thinking skills and describes a framework for this instruction. He also describes researcherand specialist-recommended teaching techniques and lesson strategies for introducing any thinking skill, guiding continuing skill practice, and teaching students to transfer thinking skills to other contexts. He presents researcher recommendations of when, where, and why such direct skill instruction can be effectively provided. The research cited here suggests both students' academic achievement and their quality of thinking can be improved by using these techniques and strategies to teach thinking skills in subject-matter courses.     

Sociology's misfortune: disciplines, interdisciplinarity and the impact of audit culture

This paper is about tendencies to the subversion of sociology as a discipline. It connects external factors of the wider socio-political environment of higher education in the UK, especially those associated with the audit culture and new systems of governance, with the internal organization of the discipline. While the environment is similar for all social science subjects, the paper argues that there are specific consequences for sociology because of characteristics peculiar to the discipline. The paper discusses these consequences in terms of the changing relationship between sociology and the growing interdisciplinary area of applied social studies as a form of 'mode 2 knowledge'. It argues that while sociology 'exports' concepts, methodologies and personnel it lacks the internal disciplinary integrity of other 'exporter' disciplines, such as economics, political science and anthropology. The consequence is an increasingly blurred distinction between sociology as a discipline and the interdisciplinary area of applied social studies with a potential loss of disciplinary identity. The paper concludes with a discussion of how this loss of identity is associated with a reduced ability to reproduce a critical sensibility within sociology and absorption to the constraints of audit culture with its preferred form of mode 2 knowledge.     

The Status of Sociology within the Academy: Where We Are, Why We’re There, and How to Change It

We present data from a survey of deans at colleges and universities throughout the USA on the relative status of disciplines. Findings indicate that the relative status of Sociology within the academy is low, although there are several specific areas of high status—namely, concerning community involvement and engagement. Our analyses also investigate which areas of activity are most closely associated with the overall prestige of disciplines. Findings indicate that research-oriented activities are the most influential, while student-oriented activities have a more ambivalent association with status. Based on those findings, we offer suggestions for raising the status of the discipline, based on the cultivation of natural synergies linking research, community engagement, student training, and focusing on the benefits of establishing social science research centers associated with Sociology departments.