Can strategic uncertainty help deter tax evasion? An experiment on auditing rules

This paper adds to the economic-psychological research on tax compliance by experimentally testing a simple auditing rule that induces strategic uncertainty among taxpayers. Under this rule, termed the bounded rule, taxpayers are informed of the maximum number of audits by a tax authority, so that the audit probability depends on the joint decisions among the taxpayers. We compare the bounded rule to the widely studied flat-rate rule, where taxpayers are informed that they will be audited with a constant probability. The experimental evidence shows that, as theoretically predicted, the bounded rule induces the same level of compliance as the flat-rate rule when strategic uncertainty is low, and a higher level of compliance when strategic uncertainty is high. The bounded rule also induces distinctive tax evasion dynamics compared to the flat-rate rule. The results suggest that increasing the level of strategic uncertainty among taxpayers could be an effective device to deter tax evasion.     

Mother–Grandmother and Mother–Father Coparenting Across Time Among Mexican‐Origin Adolescent Mothers and Their Families

The current study examined mothers' reports of coparenting relationship dynamics (i.e., conflict, communication) within and between mother–father and mother–grandmother subsystems from 10 months postpartum to 5 years postpartum among 178 Mexican‐origin teen mothers (M age = 16.78 years; SD = 1.00). Within subsystems, more frequent mother–father coparenting conflict was associated with less frequent mother–father coparenting communication from 10 months to 5 years postpartum, and more frequent mother–father coparenting communication was associated with less frequent mother–father conflict from 3 to 4 years postpartum. Furthermore, more frequent mother–grandmother coparenting communication was associated with less frequent mother–grandmother conflict from 10 months to 2 years postpartum. Regarding relations across subsystems, more frequent mother–father coparenting conflict was associated with more frequent mother–grandmother conflict from 10 months to 2 years postpartum, as well as from 3 to 4 years postpartum. Findings have implications for future interventions focused on coparenting relationships within the context of adolescent parenthood.     

Transforming wealth: Using the inverse hyperbolic sine (IHS) and splines to predict youth’s math achievement

The natural log and categorical transformations commonly applied to wealth for meeting the statistical assumptions of research may not always be appropriate for adjusting for skewness given wealth’s unique properties. Finding and applying appropriate transformations is becoming increasingly important as researchers consider wealth as a predictor of well-being. We present an alternative transformation—the inverse hyperbolic sine (IHS)—for simultaneously dealing with skewness and accounting for wealth’s unique properties. Using the relationship between household wealth and youth’s math achievement as an example, we apply the IHS transformation to wealth data from US and Ghanaian households. We also explore non-linearity and accumulation thresholds by combining IHS transformed wealth with splines. IHS transformed wealth relates to youth’s math achievement similarly when compared to categorical and natural log transformations, indicating that it is a viable alternative to other transformations commonly used in research. Non-linear relationships and accumulation thresholds emerge that predict youth’s math achievement when splines are incorporated. In US households, accumulating debt relates to decreases in math achievement whereas accumulating assets relates to increases in math achievement. In Ghanaian households, accumulating assets between the 25th and 50th percentiles relates to increases in youth’s math achievement.     

Women and poverty: A gender-sensitive approach

Poverty is not a gender neutral condition as the number of poor women exceeds that concerning men and women and men experience poverty in distinctive ways. This paper discusses the relevance of incorporating a gender perspective in poverty studies and provides a portrait of poverty among women in Portugal. Following a multidimensional concept of poverty, the methodology used comprises a cross-sectional and a dynamic analysis of poverty, using data from ECHP (1995–2001). The results point to the importance of various factors contributing to women's vulnerability to poverty, such as issues related to labor market, lone motherhood, ageing and education.     

Transforming gender roles in domestic and caregiving work: preliminary findings from engaging fathers in maternal,newborn, and child health in Rwanda

This article draws on Promundo and RWAMREC's programmatic experiences in Rwanda of implementing MenCare+, a gender transformative approach to engaging young and adult men (ages 15–35) in caregiving, maternal, newborn, and child health, and sexual and reproductive health and rights. We present initial results from fathers' groups with more than 600 men, including the impact of participation in these groups on men's participation in care work. The results confirm the importance for practitioners' planning strategies to engage fathers to think beyond men's token participation in care work, to use father participation as an entry point to truly transform gender dynamics within the home. The article provides practical lessons learnt to guide other organisations interested in working with men to transform norms around fatherhood and care work.     

Change in Covert Social Movement Networks: The ‘Inner Circle’ of the Provisional Irish Republican Army

In this paper, we contribute to both the growing body of literature on social movement networks and the growing body of literature on change in networks by exploring patterns and mechanisms of change within the network of the ‘inner circle’ of the Provisional Irish Republican Army. Specifically, we focus upon the period between 1969 (when it formed) and 1988 (the last point for which we have been able to gather good data). Our primary aims are substantive. We want to know how this network changed over time. In addition, however, our analysis identifies changes which other analysts might look for in their networks and offers methodological suggestions for those who, like us, find that their networks do not meet the assumptions of mainstream approaches to modelling network dynamics. There is a further dimension to the paper, however. We are studying a covert social movement network. This is a special type of movement network whose organisation and dynamics are predicted to vary from other movement networks. Some have suggested that they are inclined to be relatively static because the need for trust within them is so great and the risk to whatever they hold secret so considerable when new ties are formed that their members tend only to recruit within the pool of their pre-existing ties and actively seek to minimise recruitment and the formation of new ties. One of the aims of our paper was to determine whether and to what extent this is so.     

Shared housing among young adults: avoiding complications in domestic relationships

One pathway by which young adults in the Western world are navigating housing difficulties is to pragmatically share costs by living or flatting with peers. The current study sought to add to the limited literature on this lifestyle through the application of discursive psychology to understanding the social dynamics of relationships in the intimacy of these households. Data was drawn from interviews with experienced New Zealand house sharers aged 20–35. Analysis is presented of two spontaneous discourses, which emerged, both dealing with competing tensions on the merits of living with couples or single people and friends or strangers. Whereas couples are not averse to sharing with other couples, single people tend to elect to share with unattached individuals. Favouring friends as housemates was the norm among town dwellers, while city folk were more open to flatting with strangers. Talk was driven by the unquestioned value associated with having a working living arrangement, demonstrating the acute awareness young adults have of potential problems that can destabilise or sustain domestic harmony. Valuable insight is provided into the complexity of shared housing relationships as well as contemporary young adulthood.     

Complex contention: analyzing power dynamics within Anonymous

Abstract

Anonymous is notoriously elusive as the movement takes on radically different guises, constantly mutates, and traverses national borders and ideological divides. Since Anonymous is difficult to grasp with conventional social movement theory, this paper uses insights from complexity theory to analyze the movement’s evolution in general and its dynamics of power in particular. While participants in Anonymous radically reject hierarchy and leadership, dominant groups emerged at various points in the movement’s evolution. This paper aims to explain how such dominant groups emerge and concentrate power and how they subsequently dissolve and lose power. Drawing on ethnographic research as well as secondary sources, it identifies mechanisms of power concentration and diffusion within nominally horizontalist movements.     

基于系统动力学的银行卡刷卡消费价格策略研究

银行卡刷卡消费系统是一个由网络运营商、发卡行、收单行、商户和消费者五个主体及相互作用组成的网络系统。为了使刷卡消费系统的定价策略能够有益于系统的长期发展,解决对刷卡消费价格的分析仅限于静态方面研究的局限,运用VENSIM软件,建立银行卡刷卡消费定价策略的系统动力学模型,并对模型的运行和模拟结果进行了动态分析,实证分析了银行卡刷卡消费各主体不同价格策略对刷卡消费主要指标的影响。     

Attaining Status at the Expense of Likeability: Pilfering Power Through Conversational Interruption

Do status expectations affect how we interpret interruption in conversation? Two experiments examined how interrupters and their targets are perceived in same- and mixed-gender dyads. In Experiment 1, participants listened to a brief audiotaped conversation in which one person interrupted the other five times. In Experiment 2, four confederates (two men and two women) systematically interrupted naïve participants while discussing an article. In general, interrupters gained in status and targets of interruption lost status. In addition, participants who were interrupted rated themselves as less influential than those who were not interrupted. As expected, interrupters, especially female interrupters, were liked less than those who did not interrupt. Theoretical implications are discussed.