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.     

School governing bodies: Reshaping education in their own image?

Recent educational reforms in England have given considerable responsibilities for the overall administration of schools to governing bodies largely comprised of lay people. The paper explores the knowledge of education possessed by lay governors. Issues considered include: the systematicity of that knowledge; its possible sources, and how gender, ethnicity and social class influence the knowledge held and used by governors. Also examined are the question of whether governors are always knowledgeable actors within the context of education and the implications of this for schools and democratic participation in their governance. Data is derived from a four year qualitative multi-site case study of ten school governing bodies in two English local education authorities undertaken by the authors between 1988 and 1992.     

THE LEAGUE OF NATIONS AND THE IRISH QUESTION:

This article builds on theoretical work in the social movements literature that uses "master frames" (Snow and Benford 1992) to account for the cyclical clustering of social movement activity within certain historical periods. I identify "master frame alignment" as the dynamic process by which social movement actors rhetorically transform the master frames within a cycle of protest to make them resonate more clearly with a movement's unique social and historical situation. Just as frame alignment processes serve to link a movement organization's activities, goals, and ideology with those of a potential group of adherents, master frame alignment processes link the activities, goals, and ideology of a movement organization with those espoused within the broader symbolic atmosphere of the social movement. I present historical data from Irish newspapers and political documents to show how the Irish Sinn Féin movement, seeking self-determination during the early twentieth century, rhetorically reconstructed the master frames generated by the League of Nations in order to better exploit this particular window of political opportunity.