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.     

He who pays the piper calls the tune? Setting the stage for an informed discourse on third-party funding of academic business research

Review of Managerial Science - Third-party funding of academic research has grown rapidly in its scope and impact. However, several forces demand greater attention to potential opportunities,...     

Internet gambling in relation to Internet addiction,substance use,online sexual engagement and suicidality in a Greek sample

Research has found gambling to be related to a variety of other addictive behaviours. The study objective was to evaluate the association of Internet gambling with Internet addiction, online sexual engagement, suicidality and substance use, in a sample of Greek adults. The study sample consisted of 789 military personnel. During their annual medical examination the study participants anonymously completed a series of self-reported questionnaires in relation to socio-demographic data, Internet gambling practices, online sexual engagement, Internet addiction, suicidality and psychoactive substance use. We found that Internet addiction significantly predicted engagement with online gambling, followed by substance use in general, and, in particular, the use of cocaine or heroin. Finally, two other predictive indicators were self-reported suicide attempts and engagement with online sex. Online gambling is associated with various behaviours related to impulsivity such as Internet addiction, online sexual engagement, suicidality and substance use. Future research will increase our knowledge on the contribution of new technologies and the Internet in Internet gambling dimensions, as well as on the associations with other high-risk behaviours such as substance use, pornography and suicidality.     

OR/MS methodology—A conceptual framework

Many authors deal, explicitly or implicitly, with OR/MS methodology and the term ‘methodology’ has gained such an inclusive connotation that it comes to denote nothing in particular. This has diluted the analytical precision of OR/MS ‘methodology’ as well as its practicability. Therefore an attempt to form a conceptual framework for OR/MS methodology will be presented. This framework consists of seven components addressing specific methodological aspects: each component has specific properties which distinguish it from the others; all of them together form a consistent hierarchy suitable to aid the successful development and implementation of OR/MS methods.     

The Different Faces of Social Tolerance: Conceptualizing and Measuring Respect and Coexistence Tolerance

Social Indicators Research - In the theoretical literature on tolerance a distinction is proposed between coexistence and respect tolerance. In three studies with four national samples of Dutch...     

The Crucial Role of Nomothetic and Idiographic Conceptions of Time: Interdisciplinary Collaboration in Nuclear Waste Management

The disposal of nuclear waste involves extensive time scales. Technical experts consider up to 1 million years for the disposal of spent fuel and high‐level waste in their safety assessment. Yet nuclear waste is not only a technical but also a so‐called sociotechnical problem and, therefore, requires interdisciplinary collaboration between technical, natural, social sciences, and the humanities in its management. Given that these disciplines differ in their language, epistemics, and interests, such collaboration might be problematic. Based on evidence from cognitive psychology, we suggest that, in particular, a concept like time is presumably critical and can be understood differently. This study explores how different scientific disciplines understand extensive time scales in general and then focuses on nuclear waste. Eighteen qualitative exploratory interviews were conducted with experts for time‐related phenomena of different disciplines, among them experts working in nuclear waste management. Analyses revealed two distinct conceptions of time corresponding to idiographic and nomothetic research approaches: scientists from the humanities and social sciences tend to have a more open, undetermined conception of time, whereas natural scientists tend to focus on a more determined conception that includes some undetermined aspects. Our analyses lead to reflections on potential difficulties for interdisciplinary teams in nuclear waste management. We focus on the understanding of the safety assessment, on potential implications for communication between experts from different disciplines (e.g., between experts from the humanities and engineering for risk assessment and risk communication), and we reflect on the roles of different disciplines in nuclear waste management.     

Time and aging--mechanisms and meanings

A recent European Molecular Biology Laboratory Conference on Science and Society entitled "Time & Aging--Mechanisms & Meanings" fascinated scientists from different research areas as well as nonscientists. Topics discussed included not only the biological aging process but also the psychological effects of aging and social influences that affect this process.     

Social Budgeting in Transition Economies

The first part of this paper portrays social budgeting as a pivotal tool in national social governance. The second explains the meaning of social budgeting, which, essentially, consists of two elements: a database and a set of interdependent tools for projecting social protection revenue and expenditure. The third part discusses the particular needs of the transition economies with respect to the financial planning of social protection, and it is argued that countries need models for social budgeting as a technical, non-ideological tool in order to prudently run social protection systems which are income redistribution mechanisms of potentially vast dimensions. The fourth part broadly explains the modular structure of the model, the advantage of this structure being that modules can intelligently be used as stand-alone submodels. It also further discusses the particular advantages of social budgeting in countries in transition and includes a number of examples of technical adjustments that would have to be made to the model structure when applying it in the context of transitional economies. The two main reasons for such adjustments are identified as the fast change of their socio-economic fabric over the past decade and the (related) changes in the collection and flow of data. The fifth part briefly presents social budget modelling projects implemented in central and eastern Europe, particularly focusing on the examples of Ukraine and Poland. Scenario simulations and policy experiments are presented and discussed. The conclusions summarize the advantages of social budgeting, using the ILO Social Budget Model (or a variant of it) in national and international contexts, and indicate the conditions required for successful implementation.     

Combining Experts' Risk Judgments on Technology Performance of Phytoremediation: Self-Confidence Ratings, Averaging Procedures, and Formative Consensus Building

Expert panels and averaging procedures are common means for coping with the uncertainty of effects of technology application in complex environments. We investigate the connection between confidence and the validity of expert judgment. Moreover, a formative consensus building procedure (FCB) is introduced that generates probability statements on the performance of technologies, and we compare different algorithms for the statistical aggregation of individual judgments. The case study refers to an expert panel of 10 environmental scientists assessing the performance of a soil cleanup technology that uses the capability of certain plants to accumulate heavy metals from the soil in the plant body (phytoremediation). The panel members first provided individual statements on the effectiveness of a phytoremediation. Such statements can support policymakers, answering the questions concerning the expected performance of the new technology in contaminated areas. The present study reviews (1) the steps of the FCB, (2) the constraints of technology application (contaminants, soil structure, etc.), (3) the measurement of expert knowledge, (4) the statistical averaging and the discursive agreement procedures, and (5) the boundaries of application for the FCB method. The quantitative statement oriented part of FCB generates terms such as: "The probability that the concentration of soil contamination will be reduced by at least 50% is 0.8." The data suggest that taking the median of the individual expert estimates provides the most accurate aggregated estimate. The discursive agreement procedure of FCB appears suitable for deriving politically relevant singular statements rather than for obtaining comprehensive information about uncertainties as represented by probability distributions.     

Out of Sight,Out of Mind? Geographic and Social Predictors of Flood Risk Awareness

The persistent gap in flood risk awareness in Canada, and elsewhere in North America, is a continual source of worry for researchers and emergency managers; many people living in at‐risk places are simply unaware of risks and of their proximity to hazards. This study seeks to understand which residents were aware of flood risk, using unique representative survey data of Calgary residents living in the city's flood‐prone neighborhoods collected after the devastating and costly 2013 Southern Alberta Flood. The article uses logistic regression models to analyze which residents were aware of risk to their homes. Findings indicate that, in addition to various demographic predictors, many of the geographic predictors (including the elevation of one's home relative to the river) are significant predictors of awareness. Having a direct sight line to one of Calgary's two rivers is also a significant predictor in some of the models, suggesting that the visibility of hazards matters for flood risk perception, although this effect fades when many of the geographic predictors are added. Finally, the models indicate that several variables related to local, neighborhood‐based social networks are significant as well. These findings reveal that both physical surroundings and social context are important for understanding risk awareness. The article concludes by discussing the relevance for social science research on disasters and hazards, as well as for planners and emergency managers.