Fear and caring: Procedural justice,trust, and collective identification as antecedents of voluntary tax compliance

We investigated the interactive roles of procedural justice of the tax authority, trust in the tax authority, and identification with the nation in predicting voluntary tax compliance. Drawing from fairness heuristic theory and relational models of justice, we predicted that the relationship between procedural justice and voluntary tax compliance that has been found particularly among citizens with low (vs. high) trust in the tax authorities is restricted to citizens who weakly (vs. strongly) identify with the nation. The results of a field study with samples of Ethiopian and US taxpayers as respondents largely support our predictions. This research integrates the role of important and well-studied social psychological factors that shape voluntary tax compliance and reveals support for the hypothesis in a developing (i.e., Ethiopia) and a developed (i.e., US) nation – nations with strongly divergent tax climates.     

Female Perceptions of Organizational Justice

This study examines women's conceptualization of the pervasive construct of organizational justice. A comprehensive four factor model was used to represent organizational justice while outcome variables were the important employee attitudes of job satisfaction, organizational commitment and turnover intentions. Structural equation modelling was used to analyse responses from 301 male and 147 female respondents. Differences were found for procedural, interpersonal and informational justices. It would appear female and male employees have differing responses to perceptions of justice. Justice had a diffuse effect for males, but not for females. For men, interpersonal justice predicted an increase in organizational commitment while procedural justice predicted a decrease in turnover intentions. For female employees, informational justice was found to increase commitment and reduce turnover intentions. The study highlights the need for all justice factors to be considered and for sex differences to be considered in future justice research.     

Power,justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners

We explored the moderating roles of legitimate and coercive power held by the tax authority in the relationship between procedural justice, trust in the tax authority, and voluntary tax compliance. Drawing from fairness heuristic theory and the slippery slope framework of tax compliance, we predicted that procedural justice fosters voluntary tax compliance, particularly when legitimate power of the tax authority is low and when coercive power of the authority is high. Moreover, we predicted that these interactive effects are mediated by (cognition-based) trust. Finally, we predicted that coercive power of the tax authority is positively related with enforced tax compliance. The results of a field study among Ethiopian business owners supported most predictions. This research is among the first to integrate social–psychological and deterrence-related factors to understand tax compliance behavior in a developing country.     

DUBIOUS AND DUBIOUSER: CONTINGENT VALUATION AND THE TIME OF DAY

We collect contingent valuation data from 524 student survey respondents over a 3‐day, 72‐hour period. Data analysis of a hypothetical campus referendum focuses on time‐of‐day effects on willingness to pay for a renewable energy project. We find that subjects responding to the survey during the night‐time hours (i.e., between 12 a.m. and 6 a.m.) do not display the law of demand, offering theoretically invalid responses to questions with important policy implications. Results from this research may have serious implications for the contingent valuation method (CVM). In short, just like your father said, nothing good happens after midnight when using the CVM. (JEL Q51)     

A model of work–life conflict and quality of employee–organization relationships (EORs): Transformational leadership,procedural justice,and family-supportive workplace initiatives

This paper tested a new model of employee–organization relationships (EORs) by introducing types of work–life conflict as variables leading to EOR outcomes, and by investigating the possible effects of transformational leadership, procedural justice, and family-supportive workplace initiatives upon employees’ perceptions of work–life conflict and relationships with their employers. Data were collected from a survey of 396 U.S. employees. Hierarchical Linear Modeling (HLM) was adopted to address the multilevel structure of collected data. Time-based work–life conflict, individualized consideration, and procedural justice were found to be associated with quality of EORs significantly. Fair work–life policy-making procedures also significantly predicted perceived levels of work–life conflict.     

Expectations of inflation: The biasing effect of thoughts about specific prices

National surveys follow consumers’ expectations of future inflation, because these may directly affect the economic choices they make, indirectly affect macro-economic outcomes, and are considered in monetary policy. Yet, relatively little is known about how individuals form the inflation expectations they report on consumer surveys. Medians of reported inflation expectations tend to track official estimates of realized inflation, but show large heterogeneity between respondents, due to some expecting seemingly extreme inflation. We present two studies to examine whether individuals who consider specific price changes when forming their inflation expectations report more extreme and disagreeing inflation expectations due to focusing on specific extreme price changes. In Study 1, participants who were instructed to recall any price changes or to recall the largest price changes both thought of items for which price changes were perceived to have been extreme. Moreover, they reported more extreme year-ahead inflation expectations and showed more disagreement than did a third group that had been asked to recall the average change in price changes. Study 2 asked participants to report their year-ahead expectations of inflation, without first prompting them to recall specific price changes. Half of participants nevertheless thought of specific prices when generating their inflation expectations. Those who thought of specific prices reported more extreme and more disagreeing inflation expectations, because they were biased towards various items associated with more extreme perceived price changes. Our findings provide new insights into expectation formation processes and have implications for the design of survey-based measures of inflation.     

Lesbian,Gay, Bisexual,and Queer People's Perceptions of the Criminal Justice System: Implications for Social Services

Previous literature has found historically marginalized groups report more negative perceptions of the criminal justice system and lower levels of procedural justice, which then influences their mental health and their willingness to report crimes. While previous research on procedural justice has focused mostly on racial and ethnic minority groups, it is hypothesized that lesbian, gay, bisexual, transgender, and queer (LGBTQ) individuals would also report negative experiences of the criminal justice system. The current study utilized focus groups with 16 participants who identified as lesbian, gay, bisexual, and queer (LGBQ), with ages ranging from 26 to 35 years (M = 30.5 years, SD = 3.5). Participants were asked open-ended questions about how they felt about various aspects of the criminal justice system (e.g., police officers, courts, legal processes, etc.). Through the consensual qualitative research (CQR) process, researchers identified five domains that influenced participants’ experiences of the criminal justice system: (a) gender presentation, (b) influences of intersectional identities, (c) systemic and political issues, (d) experiences of discrimination, and (e) help-seeking behaviors and the criminal justice system. Implications for social services are discussed.     

Perceived Family Functioning and Family Resources of Hong Kong Families: Implications for Social Work Practice

This article reports the results of a telephone survey (n = 1,015 respondents) that aims to identify the perceived general family functioning and family resources of Hong Kong Chinese families and their linkage to each other in a rapidly transforming society. The perceived general family functioning of the respondents was average, and the five types of family resources—time, income, human capital, psychological capital, and social capital—of the respondents ranged from average to good. The following family resource domains, in descending order, have accounted for significant variance in perceived general family functioning: income, time spent with family, stress coping efficacy, religion, and satisfaction with the living environment. Our findings provide empirical support for policy formulation and social work practice.     

Exploring Stigmatization and Stigma Management in Mental Health Court: Assessing Modified Labeling Theory in a New Context

Drawing on Link and colleagues' modified labeling theory, this article examines whether the stigma management strategies defendants anticipate using after mental health court exit are associated with their reported experiences during court. Using survey data from 34 mental health court graduates, we find that respondents generally perceive the mental health court as procedurally just, did not experience stigmatizing shame, and anticipate using the inclusionary coping strategy of education over the exclusionary strategies of secrecy and withdrawal. Moreover, findings reveal that the anticipated use of stigma management strategies is associated with mental health court experiences in that procedural justice is associated with inclusionary coping strategies, while stigmatizing shame is associated with exclusionary coping strategies. We conclude by encouraging researchers to further explore the role of stigmatization and shame in specialty court contexts and to continue investigating these defendant perceptions of these courts' process.     

Mathematische Voraussetzungen sozialwissenschaftlicher und psychologischer Studiengänge

In a survey of professors and lectureres at German and Swiss universities we asked for mathematical skills that are prerequisites for successful studies in the social sciences and in psychology. Basic contents of lower secondary education (Sekundarstufe I) were reported as most important. Nevertheless in a hypothetical preparatory mathematics class respondents would like an equal amount of stochastics to be included. Respondents differ especially with repect to their perceived importance of stochastics knowledge prior to immatriculation. While some respondents underline its outstanding importance others consider it completely unnecessary to have stochastic knowledge in advance. There is consent about the level of importance of all other disciplines, calculus and linear algebra being of medium importance, geometry and game theory being less important. Psychologists differ from social scientists in putting even less emphasis on calculus. Aside from differences with respect to stochastics the study indicates the existence of standard requirements shared by all professors and lectureres irrespective of their discipline. This finding facilitates construction of preparatory courses for students across subjects.     

Measuring and explaining tax evasion: Improving self-reports using the crosswise model

Due to its sensitive nature, tax compliance is difficult to study empirically, and valid information on tax evasion is rare. More specifically, when directly asked on surveys, respondents are likely to underreport their evasion behavior. Such invalid responses not only bias prevalence estimates but may also obscure associations with individual predictors. To generate more valid estimates of tax evasion, we used a new method of data collection for sensitive questions, the crosswise model (CM). The CM is conceptually based on the randomized response technique (RRT), but due to its advanced design, it is better suited for large surveys than classical RRTs. In an experimental online survey, we compared the CM (N = 862) to standard direct questioning (DQ; N = 305). First, our results showed that the CM was able to elicit a higher proportion of self-stigmatizing reports of tax evasion by increasing privacy in the data collection process. Second, on average, we found stronger effects of our predictor variables on tax evasion in the CM condition compared with the DQ condition such that an egoistic personality and the opportunity for tax evasion predicted actual tax evasion only in the CM condition.     

Bonuszahlungen an Geschäftsführungen: Wodurch werden Gerechtigkeitsurteile von Erwerbstätigen beeinflusst?

Managerial compensation in large companies is subject to many critical concerns; this holds particularly for bonus payments. Empirical evidence shows that nearly three quarter of the German population perceive managers’ incomes as unfairly high. Based on an own survey, we examine what drives fairness perceptions of bonus payments for managers: When do employees assess bonus payments for managers within their own company as unfairly high? Under which conditions do they accept high bonus payments? The analyses show that acceptance decreases with the estimated amount of bonus paid. It increases, however, if aspects of procedural and distributive justice are taken into account.     

HOW THE SCOPE AND METHOD OF PUBLIC FUNDING AFFECT WILLINGNESS TO PAY FOR PUBLIC GOODS

This article examines the sensitivity of survey measures ofwillingness to pay for public goods. Visitors to a science museumin San Francisco were asked to provide estimates of their willingnessto pay for saving seabirds from oil spills and for teachingEnglish to immigrants under various experimental conditions.Willingness to pay was substantially reduced by a seeminglyinnocuous reminder about how many individuals would be affectedby a tax or would be asked to contribute to a given cause. Thisfinding, which cannot be explained by standard economic interpretationsof willingness to pay, is consistent with previous studies showingthat subtle changes in question order and wording can affectthe nature of the responses.     

The belonging model of trust

Although we know that high‐quality employee–organization relationships are beneficial, these relationships are complex and not fully understood, especially among employees of nonprofit organizations. In particular, we know little about how these employees perceive trust, which may overlook an important contributor to effective management. We begin to address this issue by testing a new theoretical model that conceptualizes perceived insider status, psychological ownership, and organizational identification as foundations for the perception of justice and subsequent trust. Our results indicate that psychological ownership and perceived insider status relate to trust through procedural and interpersonal justice. These results contrast those typically found in for‐profit contexts in that organizational identification did not predict justice and that distributive and informational justice did not predict trust.     

Public Opinion on Foreign Policy: The Multilateral Public that Perceives Itself as Unilateral

Americans have a strong preference for multilateral foreignpolicies over unilateral foreign policies. But do Americansknow their own preferences? Data from a national survey showwide misperceptions of public opinion on foreign policy. WhileAmericans strongly prefer multilateral policies, they overestimatepublic support for unilateral policies. For example, while only23 percent of respondents agreed that the more important lessonof September 11 is that the United States should work aloneto fight terrorism rather than work with other countries, respondentsestimated that almost 50 percent of Americans endorsed thisview. Moreover, misperceptions of public opinion were relatedto subsequent judgments of specific policies. For example, respondentswho incorrectly perceived the unilateral view as the majorityview were 1.84 times more likely to support a presidential decisionto invade Iraq without the approval of the United Nations (UN)Security Council than respondents who correctly perceived theunilateral view as the minority view. Misperceptions of publicopinion were also associated with the belief that the currentforeign policy reflects the opinions of the American people.This belief in the legitimacy of the foreign policy was as stronga predictor of support for specific unilateral policies as respondents’attitudes.     

Akzeptanz von Vergeltungsmaßnahmen am Arbeitsplatz: Befunde aus einer quasi-experimentellen UntersuchungAccepting retaliation in the workplace: findings from a quasi-experimental investigation

Is it acceptable when a company dismisses a worker because of a small property offense? What about workers who withhold information to their superiors because their performance bonus was canceled? This vignette study works out if and under which conditions bystanders assess these and similar retaliation measures as acceptable. Participants in an online panel were asked to judge the acceptability of different scenarios. The results show that respondents rather accept weaker than stronger retaliations, and that they rather accept measures that violate only organizational norms, but no legal norms. However, it also important what caused the reaction – for instance the acceptance of layoffs increases with the level of previous damage done to the employer. The characteristics of employers and employees described have, however, only a small impact on acceptance rates. Regarding the characteristics of survey participants, especially age had a significant impact – older persons are significantly less likely to accept norm violations than younger people.     

Beliefs About Gambling Problems and Recovery: Results from a General Population Telephone Survey

Respondents were asked their beliefs about gambling abuse as part of a general population telephone survey. The random digit dialing survey consisted of 8,467 interviews of adults, 18 years and older, from Ontario, Canada (45% male; mean age = 46.2). The predominant conception of gambling abuse was that of an addiction, similar to drug addiction. More than half of respondents reported that treatment was necessary and almost three-quarters of respondents felt that problem gamblers would have to give up gambling completely in order to overcome their gambling problem. Problem gamblers (past or current) were less likely than non- or social gamblers to believe that treatment was needed, and current problem gamblers were least likely to believe that abstinence was required, as compared to all other respondents. Strong agreement with conceptions of gambling abuse as disease or addiction were positively associated with belief that treatment is needed, while strong agreement with conceptions of disease or wrongdoing were positively associated with belief that abstinence is required.     

Social Justice and the Research Curriculum

This article presents a study of justice as a concept and value in the research curriculum. Twelve researchers and research instructors were asked to define justice, discuss how it informed their work, and indicate whether a justice focus required special topics, theories, or methods. The conceptual literature on justice, research textbooks, and syllabi were reviewed. Most respondents defined justice broadly, and did not perceive certain topics, theories, or methods as more relevant to justice than others. Further, justice was not systematically discussed in classes, syllabi, and textbooks. Questions for future investigation and implications for social work educators are discussed.