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Attribution Theory

Attribution Theory

Behavior is a product of both the situation (e.g., cultural influences, social roles, and the presence of bystanders) and of the person (e.g., personality characteristics). Subfields of psychology tend to focus on one influence or behavior over others. Situationism is the view that our behavior and actions are determined by our immediate environment and surroundings. In contrast, dispositionism holds that our behavior is determined by internal factors (Heider, 1958). An internal factor is an...

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Equity theory explains how our sense of fairness influences the dynamics of close relationships. Rooted in social psychology, the theory posits that individuals evaluate fairness by comparing the ratio of their contributions to the rewards they receive. Relationship satisfaction is highest when these ratios are perceived as balanced between partners, promoting mutual reciprocity and a sense of justice.Equity vs. Equality in RelationshipsEquity is distinct from equality. Fairness does not...

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Social psychologists have documented that feeling good about ourselves and maintaining positive self-esteem is a powerful motivator of human behavior (Tavris & Aronson, 2008). In the United States, members of the predominant culture typically think very highly of themselves and view themselves as good people who are above average on many desirable traits (Ehrlinger, Gilovich, & Ross, 2005). Often, our behavior, attitudes, and beliefs are affected when we experience a threat to our...

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Tax amnesties, justice perceptions, and filing behavior: a simulation study.

Silvia Rechberger, Martina Hartner, Erich Kirchler

|October 5, 2010

Summary

This summary is machine-generated.

Perceived justice in tax amnesty programs influences compliance. However, punishment objectives like retribution and value restoration are stronger predictors of post-amnesty tax compliance.

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Measuring Delay Discounting in Humans Using an Adjusting Amount Task

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Published on: January 9, 2016

Area of Science:

Behavioral Economics
Taxation Law
Criminology

Background:

Tax amnesties are policy tools to increase tax revenue.
Understanding factors influencing compliance after tax amnesty is crucial for policy effectiveness.

Purpose of the Study:

To examine the impact of perceived justice of tax amnesty on subsequent tax compliance.
To investigate how tax amnesty is perceived to fulfill punishment objectives: retribution and value restoration.

Main Methods:

A simulation study was employed.
Hierarchical regression analysis was used to analyze the data.

Main Results:

Perceived justice positively influenced subsequent tax compliance.
When controlling for punishment objectives, the effect of justice diminished.
Retribution and value restoration positively predicted post-amnesty tax compliance.

Conclusions:

While perceived justice is important, the fulfillment of punishment objectives appears more critical for sustained tax compliance post-amnesty.
Tax policy design should consider the psychological impact of retribution and value restoration in amnesty programs.