Weak Enforcement,Strong Deterrence: Dialogues with Chinese Lawyers About Tax Evasion and Compliance

This article analyzes why Chinese lawyers report a high level of perceived deterrence in relation to tax evasion even though enforcement is weak. It finds that deterrence here originates from multiple sources, most directly through clients and more distantly through the firm and the state. Lawyers have highly contextual notions of detection probability and a vague understanding of sanction severity unfitting of the high deterrence found here. In the cases studied, deterrence arises out of a general fear lawyers have of state authorities and clients, as well as through personal morals and social norms in their firms. This shows a broader and deeper approach to deterrence, beyond certainty and severity of punishment for the violation studied, one in which the general perceived risk of such violation is central, whatever its source.     

A Communication Model of Taxpayer Honesty

Sample surveys report that admitted tax evasion remains widespread and shows no sign of declining. An analysis of communication effects among Oregon adults suggests divergent, not convergent patterns among the users of mass media and personal information channels. Mass media exposure is strongly related to fear of getting caught and is directly related to taxpayer honesty. Personal discussion, however, is associated with low fear perceptions and is unrelated to compliance. Low fears are related to taxpayer dishonesty. No relationship is reported between mass media use and interpersonal discussion. Personal discussion does not appear to reinforce media messages as one would expect in a convergent communication model. Communication strategies for fostering compliance are discussed.     

LEVELS OF SOCIAL INTEGRATION IN GROUP CONTEXTS AND THE EFFECTS OF INFORMAL SANCTION THREAT ON DEVIANCE*

Contextual data from a unique study (Notre Dame Study of Catholic Parish Life) are used to test multilevel models predicting three types of deviance ranging from excessive drinking to tax evasion. Measures representing informal sanction threat and aggregate-level social integration as well as the interaction of these variables displayed the net effects that were predicted only for those types of deviance that appear to be less impulsive. In general, the deterrent effects of informal sanctions were found to be strongest in communities characterized by high levels of social integration.     

When Do We Think About Detection? Structural Opportunity and Taxpaying Behavior

Past studies have generally found that perceptions of the likelihood of formal and informal sanctions have lower explanatory power of noncompliance with laws than do internalized norms. Using data from two telephone surveys, we examined a situational characteristic, structural opportunity, that may prod individuals to think about the likelihood of detection from the Internal Revenue Service for underreporting income. Structural opportunity is the degree to which an individual's economic or social situation provides ways to avoid detection. Individuals with high structural opportunity perceived a lower likelihood of IRS detection and indicated that they were less likely to feel guilty if they engaged in tax cheating. Our data also suggested that some individuals with high structural opportunity may be in social networks which condone tax cheating. As expected, structural opportunity provided a condition under which individuals took into consideration the perceived likelihood of formal and informal detection in formulating intentions to engage in tax cheating. Our findings suggest that an examination of the interaction between situational and individual characteristics will provide a more complete understanding of decisions to engage in illegal behavior. Implications for deterrence theory are discussed.     

Deterrence Theory and Peers: Do Close Friends Perceive Sanction Certainty in a Similar Manner?

Although deterrence theory and social learning theory have been linked on many occasions and are compatible theoretical constructs, criminologists know very little about how the elements of deterrence operate among and between friends. The purpose of this study is to evaluate if similarities in the certainty of sanction, a main element of deterrence, are held between close friends in emerging adulthood. Using data from 1,077 friendship pairs, several confirmatory factor analyses are estimated that attempt to define a friendship-level certainty of sanction construct. Results indicate that friends do not share in common any tendency to perceive similar certainties of sanction. Not only does the certainty between friends fail to load unidimensionally, the two friends’ individual certainty constructs are nearly completely unrelated to each other. In terms of policy implications, peer-based programs targeting increases in sanction certainty tentatively appear to be unnecessary.     

The role of economic and psychological variables in parking violations

Abstract

This study explored some of the factors involved in parking violations, using as a framework the model of tax evasion developed by Weigel, et al. (1987). Two groups of parkers were observed, offenders (N = 121) and non-offenders (N =128). Two questionnaires were employed. An initial questionnaire was used at the time of the observed behaviour to ascertain situation-specific factors followed by the main questionnaire which measured attitudes, moral beliefs, social norms and controls, perceived risk and severity of punishment and personal characteristics. Results revealed that the Weigel et al. model was a good predictor of parking violation with both economic and psychological factors being important determinants. There was also a significant correlation between observed and self-reported behaviour. Implications for understanding rule-breaking behaviour in general are also discussed.     

偷逃高速公路通行费行为的预防及法律规制

偷逃高速公路通行费行为给高速公路经营者带来了巨大损失。通过严格恪守有关公路方面的法律法规、强化公务人员和工作人员依法办事的法律意识、总结惩治偷逃高速公路通行费行为的经验、建立部门长效联动治逃机制、完善相应的科技手段等措施,能够预防偷逃高速公路通行费行为的发生。通过行政处罚可以制约伪造标志、证件或者冒用绿通车骗逃行为、强行闯岗(跳车)逃费行为;通过行政处分可以规制收费站工作人员私放车辆行为。行政处罚与行政强制只能由特定的行政机关执行。     

Deterrence and social control: Rethinking the relationship

Until recent years, the operationalization of the deterrence concept has been largely legal in nature. That is, deterrence was defined in terms of certainty and celerity of arrest and severity of sanction. Contemporary research has called this narrow viewpoint into question, pointing out that legal factors are only part of the range of social-control mechanisms. One of the more important of these reformulations was found to have an analytical flaw which could have easily affected the results (Meier and Johnson, 1977). The present study corrects the analysis problems of this previous study and upholds the findings that, for a sample of adult Texas residents, extralegal factors are of more import for determining marijuana use than traditional legal deterrence. Since both legal and extralegal factors are products of the social context, deterrence may be appropriately incorporated into contemporary social- control theories.     

The deterrent effect of the perceived certainty and severity of punishment: A review of the evidence and issues

This paper critically examines the role of the perceived certainty and severity of punishment in deterring criminal/deviant behavior. A thorough review of the perceptual deterrence literature from 1972–1986 is provided which indicates that cross-sectional correlations between perceptions of sanction threats and self-reported criminal/deviant behavior are moderately negative for diverse offenses, consistent with the deterrence doctrine. It is noted that rather than expressing the deterrent effect, these correlations probably indicate the effect of prior behavior on currently held perceptions—the experiential effect. In addition, since in many instances the reported correlations express simple bivariate relationships, the association may be spurious rather than causal. When researchers employing panel designs have estimated the deterrent relationship with variables in their correct temporal ordering and with more fully specified causal models, the moderate inverse effect for both perceived certainty and severity disappears. Although this would argue strongly for the continued utilization of longitudinal data and fully developed models of deterrence/social control, recent commentaries have raised questions about this line of perceptual deterrence research. These arguments are assessed and an agenda for future deterrence research suggested.     

Do perceptions of punishment vary between white-collar and street crimes?

Much has been learned about the relationship between sanction threat perceptions and criminal activity, yet little remains known about the factors that are associated with sanction threat perceptions. Moreover, because most researchers had studied deterrence within the context of street crime, even less is known about the factors that relate to sanction threat perceptions for white-collar crime. This study used data from a national probability sample to examine whether the determinants of perceived sanction certainty and severity for street crime were different from white-collar crime. Using robbery and fraud as two exemplars, the findings indicated that while public perceptions of sanction certainty and severity suggested that street criminals were more likely to be caught and be sentenced to more severe sanctions than white-collar criminals, respondent's perceptions of which type of crime should be more severely punished indicated that both robbery and fraud were equally likely to be perceived ‘on par.’ Additional results indicated that the correlates of certainty and severity were more similar than different, but that the results differed according to whether respondents were asked about the punishment that white-collar offenders were likely to receive as opposed to what they should receive.     

Racial differences in perceptions of the severity of sanctions: A comparison of prison with alternatives

We survey adult probationers to examine racial differences in perceptions of the severity of alternative sanctions compared to imprisonment. Results show that blacks rate every alternative sanction as more punitive than do whites, a higher percentage of blacks than whites refuse to participate in each alternative and choose prison instead, and blacks identify more strongly with reasons to avoid alternatives. Furthermore, blacks and whites generate different rankings of the severity of criminal justice sanctions. This may be due to racial differences in the perceived severity of imprisonment, and/or racial differences in “risk assessments” associated with serving alternatives. Implications for rational choice/deterrence theories and correctional policy are discussed.     

INTEGRATING CELERITY,IMPULSIVITY, AND EXTRALEGAL SANCTION THREATS INTO A MODEL OF GENERAL DETERRENCE: THEORY AND EVIDENCE*

We propose a model that integrates the extralegal consequences from conviction and impulsivity into the traditional deterrence framework. The model was tested with 252 college students, who completed a survey concerning drinking and driving. Key findings include the following: (1) Although variation in sanction certainty and severity predicted offending, variation in celerity did not; (2) the extralegal consequences from conviction appear to be at least as great a deterrent as the legal consequences; (3) the influence of sanction severity diminished with an individual's “present‐orientation”; and (4) the certainty of punishment was far more robust a deterrent to offending than was the severity of punishment.     

Revenge,Retribution, and Values: Social Attitudes and Punitive Sentencing

This study examined the pattern of relations between vengeance attitudes, right-wing authoritarianism (RWA), and social dominance orientation (SDO) using the structure of value types proposed by Schwartz (Adv Exp Soc Psychol 25:1–65, 1992). Relations between these variables and support for a variety of sentencing options, including capital punishment, were then investigated. One hundred and forty-eight students in Adelaide, South Australia, completed a Vengeance Scale (Stuckless and Goranson, J Soc Behav Pers 7:25–42, 1992), measures of RWA and SDO, the Schwartz Value Survey (1992), and a Sentencing Goals Scale. As predicted, vengeance attitudes and SDO were found to be positively related to the importance of power values and negatively related to the importance of universalism and benevolence values. Vengeance attitudes were negatively related to rehabilitation and positively related to support for retribution and incapacitation sentencing goals, while RWA was positively related to the endorsement of deterrence and incapacitation as sentencing goals. Regression analyses indicated that only RWA and vengeance attitudes were unique predictors of death penalty support. Results provide support for the suggestion that vengeance is closely associated with our notion of retributive justice.     

Optimal Law Enforcement with Dissemination of Information

In this paper we discuss the implications of introducing imperfect information on the optimal law enforcement literature. We assume that individuals can be imperfectly informed about the probability of apprehension and about the sanction.Imperfect information about the probability and the sanction might pose a problem to criminal deterrence. If that is the case, there are clear incentives to disseminate information about law enforcement (probability and severity of sanction). However, note that individuals also have incentives to buy information about law enforcement: they may erroneously decide to become criminals (because they have underestimated the expected sanction) or they may erroneously decide not to become criminals (because they have overestimated the expected sanction).This paper proposed that it is optimal to complement criminal punishment with some disclosure of information.     

When sanctions convey moral norms

Sanctions not only have the instrumental function of deterring people from undesired behavior but they also have the ability to convey moral norms. As such, they may create a moral motivation not to engage in the sanctioned behavior. This is desirable as this makes the success of a sanctioning system depend less on quality of enforcement. However, sanctions may not always succeed in conveying moral norms. In this paper, three conditions are highlighted that, in the psychology literature, have been empirically proven to influence whether a sanction succeeds to evoke moral norms. First, a sanction should not be regarded as a way to make up for the negative consequences of a transgression a sanction. So, they should be communicated in a retributive way rather than in a compensatory way. Second, as punishments communicate an obligatory rule and rewards communicate a voluntary rule, punishments are a better way to incur moral norms than rewards. Third, severe sanctions more strongly convey a moral norm than mild ones as long as these severe sanctions are not unreasonably severe, are installed by trustworthy authorities and in a fair way. The value of the moral expressive function of sanctions, as well as its drawbacks, are discussed.     

The Moderating Effects of Informal Social Control in the Sanctions-Compliance Nexus

Deterrence researchers have abandoned a one-size-fits-all approach and identified a wide range of individual characteristics (e.g., low self-control, emotional arousal) associated with the decision to offend. Comparatively less attention has been given to the moderating effects of purely situational factors on intentions to break the law. Drawing on social control and rational choice literatures, we utilized a vignette-based survey and asked a sample of young adults to report on their likelihood of driving drunk under conditions of high and low informal social control. We then explored the effects of certainty and severity of punishment on offending likelihood across both conditions. Among deterrable offenders, we found that the relationship between severity and compliance manifested only in the presence of high informal social control. Certainty was significantly and inversely associated with offending likelihood in both high and low informal social control conditions—among both deterrables and the full sample. Implications for deterrence theory are discussed.     

Studying the reach of deterrence: Can deterrence theory help explain police misconduct?

This article reports the first perceptual deterrence study of a sample of police officers. The study investigated the influence of traditional deterrence considerations, extralegal sanctions, and impulsivity on the intention to commit several hypothesized acts of police misconduct. The results were largely consistent with perceptual deterrence findings from samples of college students, experienced offenders, and corporate managers. In particular, this study found that both legal and extralegal sanction threats potentially deter police misconduct. Further, it found that impulsivity diminished the deterrent influence of both sanction forms. The study also found that some of the effects of the explanatory variables depended on whether officers had prior punishment experience. The article discusses the implications of its findings for combating police misconduct and for deterrence research generally.     

Comparative Compliance: Digital Piracy,Deterrence, Social Norms,and Duty in China and the United States

The study of compliance has been predominantly Western, and we do not know whether existing theories and findings also apply elsewhere. As a first venture in developing a comparative view on compliance, this study seeks to gain a comparative understanding of compliance decision making among Chinese and American students. It studies their decisions in response to two scenarios that offer an opportunity to use pirated online content. It tests how their decisions are shaped by subjective deterrence, social norms, and perceived duty to obey the law, comparing a control group with a group who received an explicit deterrence message from a strong campaign targeting the use of pirated digital content. The results indicate that, regardless of the explicit enforcement context, Chinese students' inclination to engage in digital piracy hinges chiefly on the perceived behavior and approval of others. This stands in contrast to US students. Within an explicit enforcement context, both social norms and perceived enforcement affect US students' decision making, whereas when there is no explicit enforcement context, both social norms and perceived duty to obey the law affect decision making. This study thus provides a warning that compliance theories and findings may not generalize well beyond the Western context. This necessitates the development of comparative compliance studies and more cross‐national replication.     

THE INTERPLAY OF MORAL NORMS AND INSTRUMENTAL INCENTIVES IN CRIME CAUSATION*

Rational choice theories (RCTs) of crime assume actors behave in an instrumental, outcome-oriented way. Accordingly, individuals should weight the costs and benefits of criminal acts with subjective probabilities that these outcomes will occur. Previous studies either do not directly test this central hypothesis or else yield inconsistent results. We show that a meaningful test can be conducted only if a broader view is adopted that takes into account the interplay of moral norms and instrumental incentives. Such a view can be derived from the Model of Frame Selection (Kroneberg, 2005) and the Situational Action Theory of Crime Causation (Wikström, 2004). Based on these theories, we analyze the willingness to engage in shoplifting and tax fraud in a sample of 2,130 adults from Dresden, Germany. In line with our theoretical expectations, we find that only respondents who do not feel bound by moral norms show the kind of instrumental rationality assumed in RCTs of crime. Where norms have been strongly internalized, and in the absence of neutralizations, instrumental incentives are irrelevant.