The distinct role of group-central and group-peripheral norms in taxpaying behaviour

In recent years, a social identity approach has been used to help understand why people do or do not pay tax [see Taylor, 2003; Wenzel, M., 2002. The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers’ identity. Journal of Applied Psychology 87, 629–645; Wenzel, M., 2004. An analysis of norm processes in tax compliance. Journal of Economic Psychology 25, 213–228; Wenzel, M., 2005. Misperception of social norms about tax compliance: from theory to intervention. Journal of Economic Psychology 26, 862–883; Wenzel, M., 2007. The multiplicity of taxpayer identities and their implications for tax ethics. Law & Policy 29, 31–50]. This research, which has focused almost exclusively on national identity, indicates that the more people identify with a group, the more likely they are to adhere to its tax norms and values. However, conformity to group norms may be more nuanced than this, and depend on (a) the meaning or content of the identity in question [e.g., Turner, J.C., 1999. Some current themes in research on social identity and self-categorization theories. In: Ellemers, N., Spears, R., Doojse, B. (Eds.), Social Identity: Context, Commitment, Content. Blackwell, Oxford, pp. 6–34] and (b) whether the norms and values are central or peripheral to the content of that identity. In line with this idea, two studies explored whether the concept and act of taxpaying are more central to what it means to be a member of one's nation than of one's occupational group. Both studies confirm this expectation. Importantly, the findings also suggest that although occupational groups have different norms and values in relation to pre-tax behaviours (e.g., how to deal with extra income), these too can be peripheral to what it means to a group member. If norms are peripheral to identity content, conformity to such norms may be independent of group identification.     

Identification of Nonseparable Models Using Instruments With Small Support

I consider nonparametric identification of nonseparable instrumental variables models with continuous endogenous variables. If both the outcome and first stage equations are strictly increasing in a scalar unobservable, then many kinds of continuous, discrete, and even binary instruments can be used to point‐identify the levels of the outcome equation. This contrasts sharply with related work by Imbens and Newey, 2009 that requires continuous instruments with large support. One implication is that assumptions about the dimension of heterogeneity can provide nonparametric point‐identification of the distribution of treatment response for a continuous treatment in a randomized controlled experiment with partial compliance.     

Reconciling care and justice in contesting social harm through performance and arts practice with looked after children and care leavers

The proportion of young people taken into the care of the state has increased recently and there is evidence that this social group suffer negative long‐term outcomes that might be conceptualised by the emergent criminological category of ‘social harm’. Debates in social work around an ethics of care and justice offer different ways of thinking about responding to social harm. This paper reports findings from an innovative arts‐based intervention with Looked After Children and young people and concludes that holding these competing value sets in creative tension is central to the success of the programme in helping young people to cope with and contest social harm.     

The gender wage gap,weather, and intimate partner violence

Review of Economics of the Household - Two theories of intimate partner violence (IPV) have differing predictions on how women’s bargaining power affects rates of IPV. If an abuser enjoys and...     

Use of Experiential Learning,Reflective Writing,and Metacognition to Develop Cultural Humility Among Undergraduate Students

This study discusses the use of experiential learning, reflective writing, and metacognition to develop cultural humility among undergraduate students enrolled in a social and economic justice course. Students participated in an activity that challenged them to learn about people who may have different social identities and experiences from their own such as attending a service in a religion different from their own. Then students wrote a reflective essay in which they used the margin of the paper as a safe space to write anything that came to mind during the writing process. A thematic analysis of students’ comments suggests that students used the space to examine their emotions, seek understanding of self and others, and recognize their privilege.     

Do Associations Between Pleasure Ratings and Condom Use During Penile–Vaginal Intercourse Vary by Relationship Type?: A Study of Canadian University Students

Research suggests the relationship between pleasure and condom use during penile–vaginal intercourse (PVI) is associated with relationship status. This online study examined pleasure ratings and condom use at last PVI, stratifying by partner type, among a national sample of Canadian university students. Participants were 715 undergraduates (60.7% women, 39.3% men) who reported on their most recent sexual experience. Condom use decreased with level of relationship commitment, whereas ratings of pleasure increased. Overall, participants were more likely to rate their most recent PVI as Very pleasurable when condoms were not used compared to when condoms were used. However, when stratified by partner type, these differences largely disappeared. For women, with one exception, there were no differences in pleasure between PVI with and without condoms across most partner-type categories. Women in committed dating relationships were more likely to report their last PVI as very pleasurable if condoms were not used than women in these same relationships who had used condoms. Across relationship categories, men who did and did not use condoms did not differ in terms of their pleasure ratings. The results of this study suggest relationship context should be taken into account when assessing condom use experiences.     

Interkulturelles Training

With proceeding internationalization and globalization of society the demands of working life have changed in the last decades. To meet these demands executives and professionals cooperating with foreign partners abroad or in Germany need the central key qualification of intercultural competence. This important key qualification does not evolve automatically from intercultural experiences, but has to be acquired during an extensive learning process, which is mainly organized in intercultural trainings. This text first describes what intercultural competence is and how it is developed. Based on scientific findings on developmental stages of intercultural competence central aspects of intercultural trainings are covered in detail. Objectives and methods of various intercultural training formats are outlined to illustrate the conceptualization and outcomes of learning effective trainings. The text concludes with future developments of intercultural training in the light of expatriates facing increasing demands regarding the quality of their work. Trainee groups will become more culturally heterogeneous, more trainings will be needed that moderate acculturation processes while staying abroad, training contents and methods have to be adapted according to local customs, modern information technology will play a major role, and family members coming along have to be involved in the training process.     

Transfer Pricing in Transition Economies: Evidence from Ukraine

Faced with possibilities and challenges of doing business under different regulatory regimes, transnational corporations have developed a number of transfer mechanisms to take advantage of profit maximization opportunities. Transfer pricing is a transfer mechanism widely used by transnational corporations. Implications of transfer pricing for profitability and the need for transfer pricing regulation are well understood by national governments, which is reflected in the fact that more than 60 governments have introduced some form of transfer pricing controls. Transfer pricing is a challenging issue for transition economies as their transfer pricing regulatory systems are less mature than those of developed countries. The authors have initiated an empirical study on transfer pricing strategies in the Ukrainian market. In addition, the national regulatory regime for transfer pricing was evaluated compared to international best practices. This article is an attempt to draw attention of the research community and Ukrainian policy-makers to transfer pricing issues in Ukraine.