Richard Wahlund

Decision frame and opportunity as determinants of tax cheating: An international experimental study

Abstract The experimental studies described in this article were designed to examine the effects of decision frame and opportunity on tax evasion behavior in the context of a business management task that required subjects to file simulated tax returns. The data analyzed were derived from 674 subjects representing samples drawn for ten separate experiments conducted in six different countries.

Explaining attitudes towards the euro: Design of a cross-national study

AbstractThe aim of this paper is to provide essential background material relating to the accom-panying papers in this special issue. It presents a brief description of the ‘Psychology of theEuropean Monetary Union’ project. This involved a questionnaire study of attitudes towardsthe euro, which was fielded in each of the 15 member states of the European Union in thesummer of 1997. We describe the development of the common survey instrument, and outlinethe rationale and methods pursued in sampling particular conceptual domains. The paper alsodetails the sampling procedures used in each country, together with the response rates andsample sizes attained. Finally, it o•ers a brief cross-national comparison of overall attitudes tothe euro. O 1998 Elsevier Science B.V. All rights reserved.PsycINFO classification: 2229; 3920JEL classification: D63; D84; E52; F33Keywords: Control; Currency; Euro; Expectations; Equity; European union; Economic andmonetary union; Money; National identity; Satisfaction; Values

Mental discounting and financial strategies

Subjective discount rates have been used as measures of time preference to explain saving behavior, with varying results. There is also a lack of agreement between different explanatory models of s ...

A note on the failure to use negative information

Abstract The failure of humans to search for and use negative information is investigated through repeated variations of Wasons card selection task, using four independent samples. The results confirm earlier findings that there is a strong ‘confirmation bias’. In line with our hypothesis, the results further suggest that there are two effects improving peoples ability to search for and use negative information: concreteness-as-such and the activation of an applicable decision rule. It is also found that activation of an inadequate decision rule affects perception of the problem at hand. The results are inconclusive as regards whether or not the activation of an inadequate decision rule is detrimental to performance. It is argued that ‘confirmation bias’ can have both negative and positive economic and societal consequences.

Perception and Judgment of Marginal Tax Rates After a Tax Reduction

Between 1983 and 1985, most marginal income tax rates were reduced in Sweden. Attitudes towards taxes had repeatedly been found to be very negative and marginal tax rates were assumed to be considered so unreasonably high by the general public that the national economy was ill-effected. The purpose of the tax reform was to reduce the unreasonableness of marginal tax rates in order to stimulate economic behaviour that would benefit the whole economy.

A Model for Evaluating Converging Media for Advertising Purposes

Converging media lends marketers greater media choice opportunities and also places new demands on the marketer’s strategic analysis. There are established media planning models that aid the marketer, but how shall the marketer reason when it comes to converging media? This chapter is about aiding buyers of media for marketing purposes who want to understand and include converging media in their media planning. We analyse existing theory on converging media and media planning, and propose aspects of importance when evaluating converging media. This results in a new model for categorizing and defining different types of converging advertising media.