Tax Compliance as a System: Mapping the Field

Tax evasion is a serious and growing problem all over the world. In most cases, non-compliant tax behavior is associated with tax evasion. Such approach, however, is incomplete. There is a lack of clear definitions of compliance and non-compliance. This article focuses on defining the key terms related to tax compliance and on mapping and systematizing the determinants of tax compliance and proposes a way to develop an administrative strategy for tax compliance. The novelty of the study lies in approaching tax compliance as a systemic whole. A systemic approach to tax compliance as a comprehensive whole could serve as the basis for the tax authority in developing administrative strategies.     

高绩效人力资源管理系统与员工创新行为 ：建言行为的竞争机制研究

如何促进员工的创新行为对组织的发展至关重要。本研究通过多源、多时点调研方式,对我国技术型企业的人力资源部门负责人及其下属员工进行问卷调查,探讨了组织实施的高绩效人力资源管理系统对员工创新行为的影响,并检验了促进性建言与抑制性建言的竞争性中介作用及心理安全感的调节作用。研究结果表明：组织实施的高绩效人力资源管理系统对员工创新行为有显著正向影响;促进性建言和抑制性建言在高绩效人力资源管理系统与员工创新行为间表现出部分中介作用;心理安全感调节了高绩效人力资源管理系统与促进性建言之间的关系;同时,心理安全感还调节了促进性建言对高绩效人力资源管理系统与员工创新行为关系的中介作用。     

英美刑法中的犯罪行为及其启示

英美刑法中犯罪行为的概念具有不同于大陆法系刑法中犯罪行为概念的特色。文章通过对英美刑法中犯罪行为概念的展开,分析了犯罪行为的地位及其与犯罪构成的关系,并且进行了分类介绍。人们应汲取英美刑法中犯罪行为理论的合理内核,将持有视为与作为和不作为并列的第三犯罪行为形式。     

交通肇事逃逸性质研究

交通肇事罪已成为一种高发犯罪,其行为本身造成的人身财产损失已令人痛心,而逃逸行为更是为良知和法律所不能容忍。从逃逸行为被纳入刑法的调整范围到最高人民法院司法解释的逐渐细化,逃逸问题凸显其重要性。然而,由于立法技术的问题,司法解释规定逃逸的相关条款在实践应用中问题频出。所以,很有必要还原逃逸行为本来之面目,对逃逸行为进行细致研究和重新厘清。     

公共行政人员行为选择的伦理困境及其化解

实现负责任行政行为的关键在于制度伦理建设、公共精神的彰显以及行政人格的塑造。通过外在约束和自我规制,从而构建以公共利益为导向的行政行为具有重要意义。     

Parents and Peers as Social Influences to Deter Antisocial Behavior

Growth curve analyses were used to investigate parents’ and peers’ influence on adolescents’ choice to abstain from antisocial behavior in a community-based sample of 416 early adolescents living in the Southeastern United States. Participants were primarily European American (91%) and 51% were girls. Both parents and peers were important influences on the choice to abstain from antisocial behavior. Over the four-year period adolescents relied increasingly on parents as influences and relied less on peers as influences to deter antisocial behavior. Significant gender differences emerged and suggested that female adolescents relied more on social influences than did male adolescents but that as time progressed male adolescents increased the rate at which they relied on peers. Higher family income was associated with choosing peers as a social influence at wave 1, but no other significant income associations were found. Understanding influences on adolescents’ abstinence choices is important for preventing antisocial behavior.

Intra-Campaign Changes in Voting Preferences: The Impact of Media and Party Communication

An increasing number of citizens change and adapt their party preferences during the electoral campaign. We analyze which short-term factors explain intra-campaign changes in voting preferences, focusing on the visibility and tone of news media reporting and party canvassing. Our analyses rely on an integrative data approach, linking data from media content analysis to public opinion data. This enables us to investigate the relative impact of news media reporting as well as party communication. Inherently, we overcome previously identified methodological problems in the study of communication effects on voting behavior. Our findings reveal that campaigns matter: Especially interpersonal party canvassing increases voters’ likelihood to change their voting preferences in favor of the respective party, whereas media effects are limited to quality news outlets and depend on individual voters’ party ambivalence.     

Influence of Voter Demographics and Newspaper in Shaping Political Party Choice in India: An Empirical Investigation

Choice of political party is an important decision a citizen faces in a democracy. In recent times, as democracies in many countries have matured, a number of studies are focusing on party and candidate choice and their various determinants. India, being the largest democracy, provides a fertile ground for such research. Accordingly, in this paper we concentrate on demographic characteristics, newspaper-reading habits of voters, and their political choice. To study this we have considered a very unique data set collected just before the watershed elections in the state of West Bengal in India, where the ruling Communist coalition was defeated after thirty-four years of power in the state. The survey was conducted using a structured questionnaire to collect information on demographic characteristics of voters and their political choice. The respondents were asked to indicate their party choice from among the three major political parties. As the literature shows that gender, age, education, income levels, marital status, occupational status, and choice of newspaper have significant impact on political choice, we have considered these as predictor variables for our study. From our study it is seen that among the demographic determinants, gender, marital status, and income of the respondents do not influence the choice of political party in our sample. However, occupation and newspaper choice of voters have significant impact on political party choice in our sample. In addition, we have observed that certain categories of age of voters significantly influence decision making of voters along with occupation and newspaper choice categories.     

Using self-prophecy to combat vote overreporting on public opinion surveys

Survey researchers have long struggled with respondents who, due to the pressure to adhere to socially desirable norms, erroneously claim to have voted in a previous election. In this paper, we develop a new approach to reducing the overreporting of voting in surveys by leveraging psychological theories that show people have a tendency to follow through on an action once they have predicted their behavior (e.g. Sherman, 1980). Using a survey experiment through the 2014 Cooperative Congressional Election Study, we find that an overwhelming majority of respondents will agree to take an honesty pledge regarding their future vote report. Having pledged their honesty, they then overreport their vote at far lower rates than other survey participants. The observed effects are additive, since previously developed methods of reducing overreporting were present across all conditions. These findings have important implications for studies endeavoring to understand voting behavior and social desirability pressures.     

Lessons from “Around the world with Oprah”: Neoliberalism,race, and the (geo)politics of beauty

On 6 October 2004, viewers went “Around the world with Oprah” and received a rare glimpse inside the lives of 30-year-old women from 17 different countries. When Oprah turned her gaze (and that of middle-class American housewives) eastward, she highlighted South Korean women's penchart for plastic surgery. Oprah's “trip” to South Korea is emblematic of Western discourse surrounding South Korean Women's plastic surgery consumption, most of which focuses on cosmetic eyelid surgery or the sangapul procedure as it is called in South Korea. Given its widespread popularity, the sangapul procedure has come to signify South Korean women's acquiescence to not only patriarchal oppression but racial oppression as well. This essay goes beyond the psychologization of South Korean women in order to ask what such psychological musings obscure about the very political nature of beauty itself. Using “Around the world with Oprah” as a starting point, then, this essay examines beauty at the intersection of race, technology, and (geo)politics in order to show that, in an era of neoliberalism, plastic surgery is often rationalized as an investment in the self towards a more normal, if not better future. As this essay suggests, such a framing of plastic surgery is contingent on Oprah's production of neoliberal feminism based on liberal notions of choice. Given her global reach, these neoliberal feminist subjects are not produced equally, however, but are discursively constructed along a First World/Third World divide.