Causal Proportional Hazards Models and Time-constant Exposure in Randomized Clinical Trials

The last decade saw enormous progress in the development of causal inference tools to account for noncompliance in randomized clinical trials. With survival outcomes, structural accelerated failure time (SAFT) models enable causal estimation of effects of observed treatments without making direct assumptions on the compliance selection mechanism. The traditional proportional hazards model has however rarely been used for causal inference. The estimator proposed by Loeys and Goetghebeur (2003, Biometrics vol. 59 pp. 100–105) is limited to the setting of all or nothing exposure. In this paper, we propose an estimation procedure for more general causal proportional hazards models linking the distribution of potential treatment-free survival times to the distribution of observed survival times via observed (time-constant) exposures. Specifically, we first build models for observed exposure-specific survival times. Next, using the proposed causal proportional hazards model, the exposure-specific survival distributions are backtransformed to their treatment-free counterparts, to obtain – after proper mixing – the unconditional treatment-free survival distribution. Estimation of the parameter(s) in the causal model is then based on minimizing a test statistic for equality in backtransformed survival distributions between randomized arms.     

The effect of compliance-improving interventions on the cognitive-behavioural treatment of pathological gambling

This exploratory study investigated the effect of interventions designed to improve compliance and reduce dropout rates during the outpatient treatment of pathological gambling at a University-based gambling treatment clinic. Forty subjects (29 males, 11 females, mean age = 37.6) meeting DSM-IV criteria (APA, 1994) for pathological gambling were randomly assigned to either a cognitive-behavioural treatment or a cognitive-behavioural treatment combined with interventions designed to improve treatment compliance. Compliance was indicated by the completion of all treatment sessions. Outcome measures were DSM-IV criteria assessed by structured clinical interview, South Oaks Gambling Screen scores, and percentage of income gambled. Logistic regression analyses identified pretreatment characteristics predicting compliance and outcome. Compliance-improving interventions significantly reduced dropout rates, resulting in superior outcomes at posttreatment compared to the cognitive behavioural treatment alone. At 9-month follow-up, there was no difference in outcome between treatments, although both produced clinically significant change. Comorbid problem drinking, drug use, and problem gambling duration predicted poor compliance. Poor outcome was predicted by comorbid problem drinking. The clinical implications of these results are discussed in light of the exploratory nature of the study and the need for future research to address compliance, outcome, and comorbidity issues.     

The effects of income source,context, and income level on tax compliance decisions in a dynamic experiment

This study employs a laboratory experiment to explore the joint effect of income source (earned versus endowed) and decision context (tax versus nontax) on tax compliance behavior. During the experiment, subjects faced various income levels and made multiple reporting decisions. The results indicate that overall compliance is not significantly affected by the interaction of income source and context. However, this joint effect influences the relationship between income level and compliance and how compliance behavior evolves over time. In both cases, the treatment group with earned income in a tax context displays behavior that is distinct from the other three groups.     

The slippery slope framework on tax compliance: An attempt to formalization

Kirchler, Hoelzl, and Wahl (2008) presented with the so-called ‘slippery slope’ framework a new approach to understand tax compliance. The slippery slope approach supposes two routes to tax compliance: deterrence of tax evasion by audits and fines on the one hand, and building a trusting relationship with taxpayers by services and support on the other hand. In this paper, the slippery slope framework is formalized by assuming two groups of taxpayers: compliance-minded and evasion-minded persons. Defining reaction functions for persons of both groups with respect to coercive and persuasive power instruments of tax authorities, the typical slippery slope picture emerges that characterises the authorities’ work. As a consequence, both groups of policy tools are considered necessary to generate tax compliance. In addition to that, it is shown that coercive and persuasive power may be substitutes or complements to each other, depending of the parameters of the taxpayers’ reaction functions. As a further crucial determinant of tax compliance, the behaviour of the fellow citizens with respect to taxpaying is identified.     

The use of costless inspection in enforcement

The process whereby a reluctant decisionmaker may be induced to behave in accordance with a rule, regulation, or law, is examined in a general context. It is assumed that an enforcement agency can make use of a costless inspection process, which would provide a free, but possibly inaccurate, assessment of the subject's behavior. The agency also has some power of punishment. When should evidence be collected by the agency, and how should it be used? How can an enforcement system be structured so as to maximize the level of compliance? How does compliance depend on the subject's private gain for violation, the level of punishment, the risk of errors (of both kinds) in the inspection report, and other parameters? These questions and others are addressed using non-cooperative game models. Answers give new insights into real-world enforcement problems in areas as diverse as environmental regulation and arms control.     

纳税人遵从理论及其借鉴意义

在市场经济条件下，应关注纳税人的个性特征，尊重和保护纳税人的个体利益。本文介绍了西方纳税人遵从理论的主要内容，并阐明其可借鉴性，提出在我国应建立以纳税人为中心的征纳关系，重视对税收遵从成本的研究。     

Does fairness matter in tax reporting behavior?

Experimental results show that taxpayers who receive no public transfer generally perceive their exchange equity with the government to be less equitable than taxpayers who receive a public transfer. Furthermore, the effect of the public transfer on reported income depends on the extent to which the taxpayers use the perception of equity in their tax reporting decisions. Subjects who perceive equity to be important in their tax reporting decisions report more income when they receive a public transfer, but report less income when they receive no public transfer, as predicted by equity theory. In contrast, subjects who perceive equity to be less important in their tax reporting decisions act directionally consistent with the economic effect. That is, taxpayers who receive no public transfer tend to report more income than those who receive a public transfer.     

面对WTO争端解决机制中的报复:遵从抑或效率违约

WTO争端解决机制中的报复机制是胜诉方的"杀手锏"和最后救济手段,它的威慑性确保了WTO争端解决机构通过的专家组和上诉机构报告中的建议和裁决在大多数情况下能够得到切实遵守。然而,由于重要的国家安全、政治及文化等利益的驱使,也存在效率违约现象。我国在WTO的争端不断增多,面对WTO争端解决机制中的报复,选择遵从还是效率违约这一问题便具有了重要的理论和实践意义。     

“一带一路”背景下中国企业海外投资合规风险控制策略

在“一带一路”背景下,中国企业走向国际市场时因为不符合东道国的法律法规和政策所遭受的被东道国行政、司法机关处罚,而产生信誉降低和经济损失等巨大合规风险,从理论和实务的角度,分析并提出了控制合规风险的策略。研究认为,企业应根据所在国家或地区的相关法律法规、行业规则,建立相应的监控、评估制度,建立行为性合规监控制度和结构性合规监控制度,确保经营活动符合相关法律的规定,防患于未然;企业应重视东道国的法律,尊重其程序,建立面对同一行业竞争对手的横向实时监控和针对上下游企业的纵向实时监控机制,组建了解东道国法律法规以及诉讼程序的诉讼团队,利用向行政主管机关申诉或投诉、向司法机关起诉等主动出击方式有效地保护自我的合法权益;当企业不可避免地面对危机或矛盾时,应采取积极应对策略,在矛盾尚未公开化的初期积极解决,在矛盾公开化之后积极配合调查,并积极参与诉讼争取权益最大化,当面对竞争对手的打击或举报时,主动与主管机关沟通并积极回复,争取获得集体或单独豁免。     

现象学构成识度与中国美学境域缘发构成论

中国美学境域缘发构成论认为,审美活动的目的,是审美者通过澄心静虑,心游目想,通过顺应自然、自由自得、直观感悟,即境缘发,通过“由己”“返身”“归朴”,“还原”到 “最自由最充沛的深心的自我”,以达到真力弥满、万象在旁、掉臂游行、超脱自在、兴到神会,顿悟人生真谛的审美境域,从而从中体验自我,实现自我。这样,遂使中国美学的境域缘发构成论与现象学构成识度趋于合一,并由此而生动地体现着中国美学顺应自然的精神。