Will taxpayers ever like taxes?: Responses to the U.S. Tax Reform Act of 1986

Major policy changes like the 1986 Tax Reform Act (TRA) in the United States provide natural experiments to study attitudinal and behavior responses to law. Surprisingly, public evaluations of the TRA became increasingly negative after passage, while general support for the tax system became more positive in response to the changes. To explain this puzzle, we propose a dynamic model of taxpayer attitudes that is consistent with the observed loose linkage between logically-connected concepts. We briefly review the political context, objectives and impacts of the 1986 Tax Reform Act, and present several studies testing the impact of self-interest, prior beliefs, and social discussion on changes in attitudes and behavior.Results suggest that the complexity of taxes and difficulty in knowing objective impacts weakens the role of self-interest in attitudinal changes, thereby strengthening the role of prior beliefs and discussion. Evaluations of tax laws are most responsive to more politically-oriented influences.     

MINING ERROR VARIANCE AND HITTING PAY-DIRT:

According to traditional error theory, sentiment measurements vary unsystematically from individual to individual. However, we find some patterned deviation in sentiments that characterize subsets of respondents within a seemingly homogeneous population. After demonstrating the existence of such patterns, we report an exploratory study aimed at identifying social characteristics of people with different patterns of sentiments. People embedded in multiple social networks have exaggerated sentiments that contour cultural patterns, and people with few social associations have attenuated sentiments conveying cultural detachment. In addition, people with disciplinary parents and romantic privation have some distinctive sentiments, depending on their gender.     

Coping with work stress: Psychological benefits of exercise

Although the health-enhancing effects of physical exercise have been well documented, less is known about how exercise benefits stressed employees psychologically. This article examines exercise as a coping response, and identifies changes in self-schemata (a person's underlying belief systems about him or herself) as the means by which exercise affects coping resources. In addition, by drawing on schema theory and the exercise literature, the active components of an exercise programme and the individuals who might enhance their ability to cope with stress through such a programme are identified.     

Using the lessons learned from US and English law to create a regulatory framework for charities in evolving democracies

The evolving democracies of Eastern Europe and the former USSR republics are keenly interested in establishing charities. They have little law on this issue because their former governments did not encourage the development of charities. This article compares US and English regulation of charities and proposes a regulatory framework based on what the authors believe are the best attributes of both. Although the framework is based on the common law system, it can be adapted to the civil law systems of the Eastern European nations and the former USSR republics. The article includes such issues as developing a body of law, tax relief and creating a regulatory agency.Mr Hopkins is a lawyer with Powers, Pyles & Sutter, 1275 Pennsylvania Ave., N.W., Washington, D.C. 20007, and author ofThe Law of Tax-Exempt Organizations (1992a).Ms Moore is also a lawyer, 5908 N. 35th St., Arlington, Virginia 22207.The authors would like to thank Mssrs Kersi Shroff and Stephen F. Clarke, Senior Legal Specialists, American-British Law Division, Library of Congress, and Mr. William H. Morris, an attorney at Steptoe & Johnson, Washington, D.C., for their kind assistance during the researching of this article.     

Policy and practice for response to foster families when child abuse or neglect is reported.

For reasons discussed in this article, it is in the nature of family foster care that allegations of abuse and/or neglect in foster homes will arise. How an agency acts before, during, and after these eventualities has long-lasting implications for the well-being of foster children and of foster parents and their own children, as well as for foster home recruitment.     

网络教育的成本与效益分析

在分析网络教育的特点及发展趋势的基础上 ,对网络教育的成本与效益及相关性问题进行了探讨 ,并提出了网络教育成本分担 ,阐述了通过提高网络教育的利用效率与效益 ,降低网络教育直接成本 ,促进网络教育持续不断发展     

Determinants and Consequences of Social Trust*

This article provides an overview of social trust, examining its various aspects and components. Trust is best understood in a sociological sense by focusing on its important relational characteristic. Following this lead, the article discusses briefly how social trust relates to social capital and examines factors that shape the development of social trust, along with outcomes related to variations in trust, classifying them by analytical level (i.e., individual, community, group, organizational, and societal). The article concludes by assessing the strengths and weaknesses of existing research and by identifying some important questions that have not yet been adequately addressed.     

Low dose risk estimation via simultaneous statistical inferences

Summary.  The paper develops and studies simultaneous confidence bounds that are useful for making low dose inferences in quantitative risk analysis. Application is intended for risk assessment studies where human, animal or ecological data are used to set safe low dose levels of a toxic agent, but where study information is limited to high dose levels of the agent. Methods are derived for estimating simultaneous, one-sided, upper confidence limits on risk for end points measured on a continuous scale. From the simultaneous confidence bounds, lower confidence limits on the dose that is associated with a particular risk (often referred to as a bench-mark dose ) are calculated. An important feature of the simultaneous construction is that any inferences that are based on inverting the simultaneous confidence bounds apply automatically to inverse bounds on the bench-mark dose.