Erich Kirchler
Retributive Justice in Tax Compliance
Authors
Erich Kirchler (University of Vienna (A))
Stephan Mühlbacher (University of Vienna (A))
The main focus in studies on tax compliance and justice rests on distributive justice. Taxpayers’ concerns about retributive justice were rarely addressed.
Currently, Austrian legislature discusses the introduction of a legal principle in fiscal criminal law, being already standard in general criminal law: the ability-to-pay principle. The impact of introducing the ability-to-pay principle on perceived justice of the fine and consequently on intentions for future compliance, was tested in a 2 by 2 experimental survey (N=121 taxpayers). Participants read a scenario about being accused for tax evasion and receiving a fine, which is equal/higher than the fine of another accused tax evader, whose income is higher/lower than their own. Justice of their own as well as the other’s fine had to be judged and tax compliance intentions to be stated. Opponents of the ability-to-pay principle perceived income-adjusted fines as more unfair than equal fines, while supporters’ judgments were in opposition. Compliance intents were influenced by the income level and consideration of the ability-to-pay principle. While for high-income earners the introduction of the ability-to-pay principle resulted in higher compliance, intents of low-income earners remained constant since their fines remained the same in both conditions. Implication for tax policy is straightforward: Introducing the ability-to-pay principle would increase compliance.
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Karin S. Moser
Motivational antecedents of information sharing: The role of reciprocity and rewards in group work
Authors
Karin S. Moser (University of Zurich)
Human factors often decide whether knowledge management projects are successful or not. Understanding the motivational antecedents of cooperative behaviour in organizations is crucial in reducing barriers and setting incentives in knowledge management. The role of perceived reciprocity was investigated experimentally (N=240) as well as in two field studies (N1=1162, N2=2479). Reciprocity was measured using a 9-item scale (Moser, 2002, alpha=.85). The studies ware based on a theoretical model of knowledge cooperation (Moser, 2002), drawing on research in information sharing in groups, prosocial behaviour and social dilemmas. As expected, perceived reciprocity correlated positively with trust in the organization (r1=.34, r2=.29, p<.01), commitment (r1=.26, r2=.29, p<.01), and collective work-related efficacy (r1=.49, r2=.56, p<0.01). Perceived reciprocity explained 27% of variance in reported knowledge sharing behaviour at work in both field studies (standardized ß-coefficients= .52, p<.001). Furthermore, an experimental study with students from different subject areas revealed that rewards for cooperative behaviour were only effective if perceived reciprocity among students was low, but not if perceived reciprocity was high and cooperative and helpful behaviour already represented a social norm. Implications for understanding the role of reciprocity for knowledge management and the motivational underpinnings of reward systems are discussed.
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Christian Fichter
How the Image of a Newspaper's Brand Image determines the Quality Ratings of Readers
Authors
Christian Fichter (University of Zurich)
Brand image strongly influences consumer behaviour . In an attempt to characterize strength and nature of such influences, an experiment on image effects has been conducted. The goal was to identify image effects in the domain of newspaper media, where such effects have not yet been shown and where the surrounding research conditions in switzerland are ideal, due to the situation in the local newspaper market. In line with analogous research on racial stereotypes, an experimental setup has been designed that allowed to elicit effects that are solely based on brand images. Participants were presented a fictitous newspaper article in the original layout of either one or the other of two large swiss newpapers, and afterwards completed a survey on product quality. The study found the hypothesized main effect of brand image, while effects of the moderator variables knowledge, level of processing and motivation were marginal. The most interesting implication of this finding for is that image itselve may serve as a heuristic, as is the case with stereotypes. Further, image seems to be able to override knowledge. This evidence is important for both brand managers and consumer psychologists.
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Sabine Raeder
Psychological contracts in the context of organisational change
Authors
Sabine Raeder (Swiss Federal Institute of Technology Zurich)
René Schalk (Tilburg University (NL))
Anette Wittekind (Swiss Federal Institute of Technology Zurich)
It is widely assumed that changes in the organisation and in the employment situation affect the psychological contract. Few longitudinal studies have analysed such changes. The sample of this three-wave longitudinal study consisted of 547 employees (time 1) of five companies in Switzerland. The companies had gone through re-organisation or downsizing or applied flexible employment contracts. The data were analysed by means of multilevel analysis in order to include the data of all participants into the analysis. The change in psychological contracts was measured on the basis of contract contents considering the factors security and retention, support for career and skill development, participation, loyalty and performance as well as responsibility for career and skill development. On individual level, change in position, evaluation of change and demographical variables served as independent variables. On unit level, the type of work flexibility and the employers’ perception of the psychological contract at time 1 were included as independent variables. A shift in the psychological contracts was observable. The five content factors were determined by different predictors like the supervisors’ view of the psychological contract, managerial responsibility, fixed-term work contract and kind of organisational change. The results highlighted that the process of contract development deserves further investigation and that the organisational context should be considered.
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