AMBIGUITY ABOUT AUDIT PROBABILITY, TAX COMPLIANCE, AND TAXPAYER WELFARE

We show that an increase in uncertainty about the probability of being audited (ambiguity) increases tax compliance for ambiguity-averse taxpayers but reduces compliance for ambiguity lovers. Because experimental evidence reveals considerable heterogeneity with respect to ambiguity preferences, we conclude that fostering uncertainty about the probability of being audited may not be an effective policy for increasing taxpayer compliance. Moreover, because the tax authority can neither categorize nor screen taxpayers on the basis of their preferences for ambiguity, it is not likely to be either a useful or a desirable instrument for increasing taxpayer welfare. (JEL H26 , D81 )     

Use of Critical Consciousness in Anti-Oppressive Social Work Practice: Disentangling Power Dynamics at Personal and Structural Levels

One of the limitations of anti-oppressive perspectives (AOPs)in social work is its lack of focus at a micro and individuallevel. AOPs should entail the social worker’s addressingthe needs and assets of service users, challenging the oppressivesocial structure and, most importantly, critically challengingthe power dynamics in the service-provider/service-user relationship.Critical consciousness challenges social workers to be cognizantof power differentials and how these differentials may inadvertentlymake social-work practice an oppressive experience. The authorscontend that critical consciousness fills in some of the gapsof AOPs, and argue for a fuller integration of critical consciousnessinto teaching and practice of AOPs. The methods to work towardcritical consciousness, such as inter-group dialogues, agent–targetdistinctions and empowerment, are detailed.     

The system-of-care for homeless youth: perceptions of service providers

Service providers' perceptions of the system of care for homeless youth are described. Face-to-face structured interviews were conducted with staff at homeless youth agencies in Los Angeles County (L.A. County) regarding organizational and staff characteristics, issues affecting youth, types of available services, gaps in services, and barriers to service delivery.Overall, agencies were large, well established, and provided multiple services. Most agencies (62%) were concentrated in Hollywood, a cruise area of L.A. County. Clear distinctions emerged between large and small agencies; large agencies had more resources, more professional staff, were established longer, and were policy advocates. Typical of other US metropolitan areas, services for homeless youth in L.A. County are located in cruise areas, and are not as readily available in other geographic areas. Such geographic barriers to providing a comprehensive and coordinated system of care can affect youth's pathways out of homelessness.     

Analysis of Circular Longitudinal Data Based on Generalized Estimating Equations

This paper derives estimating equations for modelling circular data with longitudinal structure for a family of circular distributions with two parameters. Estimating equations for modelling the circular mean and the resultant length are given separately. Estimating equations are then derived for a mixed model. This paper shows that the estimators that follow from these equations are consistent and asymptotically normal. The results are illustrated by an example about the direction taken by homing pigeons.     

Improving the Quality of Live in Greater Soweto

Social Indicators Research -     

Transaction Costs and Coalition Stability under Majority Rule

Government program allocations are more stable and more equally shared than theory predicts. Although various explanations have been offered, we emphasize the high transaction costs of political negotiations and coalition enforcement. Cycling predictions ignore the cost to politicians of repeatedly forming coalitions and neglect the opportunity costs of failed coalitions and the loss of related government programs that bring valuable constituent benefits. Because of these costs, Congress relies on coalitions larger than the minimum necessary to enact a program, adopts relatively egalitarian programmatic sharing rules, and resists efforts to change those allocations. To illustrate we analyze the Federal Highway Trust Fund.     

Random Choice and Private Information

We consider an agent who chooses an option after receiving some private information. This information, however, is unobserved by an analyst, so from the latter's perspective, choice is probabilistic or random. We provide a theory in which information can be fully identified from random choice. In addition, the analyst can perform the following inferences even when information is unobservable: (1) directly compute ex ante valuations of menus from random choice and vice versa, (2) assess which agent has better information by using choice dispersion as a measure of informativeness, (3) determine if the agent's beliefs about information are dynamically consistent, and (4) test to see if these beliefs are well‐calibrated or rational.     

Independence and sphericity tests for the residuals of space-time arma models

The mechanics of the procedure for building space-time autoregressive moving average (STARMA) models is dependent upon the form of G, the variance-covariance matrix of the underlying errors.This paper presents large sample tests of the hypotheses that G is diagonal and that G equals o² I. Tables of the critical values for these tests are constructed