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.     

Evaluation of an educational intervention upon knowledge, attitudes, and behavior concerning drinking/drugged driving.

The Contra Costa County educational program for juveniles found guilty of driving under the influence (DUI) was evaluated. Over 600 juveniles convicted of DUI from 1983 to 1988 formed the study group for this research and of these over 100 participated in the educational program. Assessment of program participants was conducted for knowledge, attitudes and behavior. Participants demonstrated increased knowledge, stronger attitudes against driving under the influence, and less risky alcohol and automobile related behaviors. County juvenile records analyzed by the logit procedure showed that class participants had a significantly lower number of repeat offenses compared to non-program participants that could not be explained by race, offense severity, age or gender.     

A note on inverse estimation in non-linear models

The problem of estimating the value of an x variable for a given proportion of an observed value of the y variable is consdered for a non-linear model. Asymptotic confidence limits are obtained and an application of the method is illustrated witreal data.     

The social worker as psychoanalyst

This paper examines the development of social workers as psychoanalysts to determine whether psychoanalysis is a legitimate function of social work. Historically, social work has found psychoanalytic theory helpful. However, it is generally understood that for the caseworker to competently practice psychoanalytic psychotherapy, advanced training is necessary. Although many social workers have availed themselves of this opportunity, the profession continues to believe that the practice of psychoanalysis is incompatible with social work. This is based upon an inaccurate conception of psychoanalysis. Since the social work psychoanalyst is concerned with the client's adaptation to the environment, his or her practice can easily be defined as clinical social work.     

THE ARTICULATION OF WORK THROUGH INTERACTION

This paper offers a set of related concepts for analyzing the interactional mechanics of how work is carried out in organizations, and for analyzing the structural/organizational conditions that bear upon work performance. Our analytic discussion centers around four main concepts: (a) articulation, (b) arrangements, (c) the process of working things out, and (d) stance. These concepts directly connect interaction to work and explain why work performance often bogs down and breaks down.     

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.