What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries*

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.     

Computation of the percentage points and the power for the two-sided Kolmogorov-Smirnov one sample test

Two recursive schemes are presented for the calculation of the probabilityP(g(x)≤S _n (x)≤h(x) for allx∈®), whereS _n is the empirical distribution function of a sample from a continuous distribution andh, g are continuous and isotone functions. The results are specialized for the calculation of the distribution and the corresponding percentage points of the test statistic of the two-sided Kolmogorov-Smirnov one sample test. The schemes allow the calculation of the power of the test too. Finally an extensive tabulation of percentage points for the Kolmogorov-Smirnov test is given.     

Health Risks of Energy Systems

Health risks from fossil, renewable and nuclear reference energy systems are estimated following a detailed impact pathway approach. Using a set of appropriate air quality models and exposure-effect functions derived from the recent epidemiological literature, a methodological framework for risk assessment has been established and consistently applied across the different energy systems, including the analysis of consequences from a major nuclear accident. A wide range of health impacts resulting from increased air pollution and ionizing radiation is quantified, and the transferability of results derived from specific power plants to a more general context is discussed.     

Equality of two blues and ridge-type estimates

Equality is shown of the g-inverse and Moore-Penrose inverse representation of the BLUE in the general linear model. The proof is based on a matrix identity which allows also to establish a functional relationship between the BLUE and Ridge-type estimates.     

A managerial approach to environmental assessment

The external environment of a corporation is one of the major determinants of its strategy. While this view is readily accepted, the tools to monitor this important determinant are still relatively underdeveloped. The authors have developed a managerial process which fills this gap by enabling an organization to assess its external environment effectively and economically. The approach helps executives identify major forces for strategic change in the market and non-market dimensions of the environment. The relevance of these changes is determined by measuring their impact on the mission and the strategies of the company. The process, furthermore, provides a starting point for assessing an organization's capabilities to respond to these forces for change.     

The Influence of Intimate Violence on Transitions out of Cohabitation

Does the experience of violence in a cohabiting union lead participants away from marriage and toward separation, or does violence have only minimal impact once other characteristics of unions and their participants are controlled? This issue is examined using a sample of 411 cohabiting couples followed in both waves of the National Survey of Families and Households. Marriage and separation are treated as competing risks. Results show that violence does have an effect, although dissimilar effects emerge for transitions to separation, as opposed to marriage. Net of other factors, intense male violence—male violence that is more severe than the female partner's—raises the hazard of separation. In contrast, female violence, but not male violence, lowers the rate of marriage. The findings appear robust to a variety of operationalizations of partner violence.     

Introduction to Special Issue on Sustainability

Population and Environment -     

CONCEPTUALIZING CONTEMPORARY HEALTH LIFESTYLES:

The intent of this article is to move beyond the work of Weber and construct a concept of health lifestyles applicable to the current phase of modernity. Beginning with the early twentieth-century work of Simmel and Weber on lifestyles generally, we move to mid-century to examine Bourdieu's perspective and turn to Giddens for an analysis of late century conditions. We find that Weber's insight concerning the dialectical interplay of choice and chance remains the central feature of the lifestyle concept. We also suggest that in rapidly changing late or postmodern situations, lifestyles not only provide self-identity but also promote a sense of stability and belonging for an individual by providing an anchor in a particular social constellation of style and activity. Our discussion leads us to define health lifestyles as collective patterns of health-related behavior based on choices from options available to people according to their life chances. Consistent with Bourdieu's notion of habitus, we assign priority to chance (structure) over choice.