The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...) compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

As time passed, I discovered with surprise that the important role I assigned to literature was not recognized by everyone.iThis essay constitutes one aspect of an overall project to spell out the implications for the literary arts of Wittgenstein's systematic distinction between acts of description that carry truth values and acts of expression that display states of mind and feeling but do not describe them. My full case will require a book. That is good news for me but bad news (...) for the present reader, since I feel I have to offer a painfully brief version of my overall theoretical position as a backdrop for what I will say about appreciation. Expressions elicit or solicit attunement rather than propose .. (shrink)

This essay reviews three recently published books on the intellectual history of the Italian Renaissance. In his survey of Italian humanism in the “long fifteenth century” (c. 1350–c. 1525) The Intellectual World of the Italian Renaissance, Christopher Celenza argues that the intellectual project of the humanists was centred on questions regarding language, philosophy, and the stance of the intellectual toward institutions. Celenza traces the fortunes and mutations of the humanist project into the modern era in The Italian Renaissance and the (...) Origins of the Humanities, and expresses concern that in today's universities the balance struck by the humanists between “openness” and “boundary-generating habits” unduly favours the latter. Humanism, according to James Hankins's Virtue Politics, was primarily about repairing politics by first reforming the moral character of Italy's ruling elites. The language and literature of Roman and Greek antiquity provided the models for this education in virtue. Hankins believes the humanists' educational and cultural programme offers a salutary corrective to our misplaced, post-Machiavellian trust in legal constraints and constitutional guardrails to regulate contemporary political life. (shrink)

If the NHSTP procedure is essential for controlling for chance, why is there little, if any, discussion of the nature of chance by Chow and other advocates of the procedure. Also, many criticisms that Chow takes to be aimed against the NHSTP procedure are actually directed against the kind of theory that is tested by the procedure.

While correctly describing the differences in current practices between experimental psychologists and economists, Hertwig and Ortmann do not provide a compelling explanation for these differences. Our explanation focuses on the fact that psychologists view the world as composed of categories and types. This discrete organizational scheme results in merely testing nulls and wider variation in observed practices in experimental psychology.

Since structural descriptions rather than ostensive ones are required by the logic of the cultural sciences, the Platonic eidos as a regulative idea continues to play a creative role in establishing the formal unity of historical concepts. Paul Natorp, Troeltsch’s neo-Kantian contemporary and early proponent of the logicist thesis in Germany, first construed mathematical logic as a Platonistic search for the unconditioned in the form of absolutely foundational concepts or categories of thought. The hidden Platonism expressed in Troeltsch’s formal logic (...) of history is rather close to Natorp’s reading of the Platonic ideas as functions of knowledge, as methods, unities, and pure postulates of thought whose cognitive role is to be comprehensive, heuristic, and revelatory. Moreover, such characteristic 19th-century Hegelian histories of philosophical concepts as those of Adolf Trendelenburg and Gustav Teichmüller, or F. C. Bauer’s dialectical historical methodology of congruence and manifestation in ecclesiastical historicity, were Platonically oriented in that development meant fulfillment as abstract pristination [[sic]] or as the progressively emergent pure logic of historical ideas. The same climate of thought is expressed in F. H. Bradley’s version of the Identity of Indiscernibles and a Platonic-Hegelian ascent of concepts is present even later in Nicolai Hartmann’s neo-idealist treatment of the realization of concepts as "living spirit" in the progressive movement of research itself. (shrink)

We characterize Δ20-categoricity in Boolean algebras and linear orderings under some extra effectiveness conditions. We begin with a study of the relativized notion in these structures.

This article concerns the prescriptive function of decision analysis. Consider an agent who must choose an action yielding welfare that varies with an unknown state of nature. It is often asserted that such an agent should adhere to consistency axioms which imply that behavior can be represented as maximization of expected utility. However, our agent is not concerned the consistency of his behavior across hypothetical choice sets. He only wants to make a reasonable choice from the choice set that he (...) actually faces. Hence, I reason that prescriptions for decision making should respect actuality. That is, they should promote welfare maximization in the choice problem the agent actually faces. Any choice respecting weak and stochastic dominance is rational from the actualist perspective. (shrink)

" -- Dr. Daniel Gardner, Cornell University Medical College Charles Stevens, a prominent neurobiologist who originally trained as a biophysicist (with George Uhlenbeck and Mark Kac), wrote this book almost by accident.

This article extends the brief description of cognition previously offered in the adaptational theory of consciousness (ATC). Here I suggest how unconscious and conscious minds interact to achieve mutual cognitive development. Interactions occur in an extended moment of subjective time consisting of perceptual, associational, and affective scenes. During the extended moment, the conscious self becomes time-agile, shuttling between the past, present, and future in order to assemble ideas within global awareness that produce pleasure. The products of its cognitive journeys are (...) saved as synaptic modifications by the unconscious mind's mnemonic functions. As this occurs, instincts and the conscious self's implementation of cultural values are brought into better alignment. (shrink)

In many classes of structures, each computable structure has computable dimension 1 or $\omega$. Nevertheless, Goncharov showed that for each $n < \omega$, there exists a computable structure with computable dimension $n$. In this paper we show that, under one natural definition of relativized computable dimension, no computable structure has finite relativized computable dimension greater than 1.

Natural law theories affirm that it belongs to the nature of law to be apt to promote the common good or do something similar. I defend a weak version of this thesis according to which part of what constitutes something as a nondefective central case of a posited law is that it is apt to promote the common good. Just as the rules of Pictionary require the drawing player to design her drawing to reveal the word in play, the rules (...) of a central case of a legal system require lawmakers to design laws to promote the common good. Therefore, just as a Pictionary drawing that is inapt to reveal the word in play is defective, a central case of a posited law that is inapt to promote the common good is defective. (shrink)

Dr. Stanley introduces you to the essential beliefs for trusting God. Even when you cannot understand why God would allow certain situations to occur, these beliefs form the basis for trusting Him. It is what you believe that makes it possible to ask the right questions in the face of a tragedy or great needs in your life.

This paper is a reaction to G. Küng's and J. T. Canty's Substitutional Quantification and Leniewskian quantifiers'Theoria 36 (1970), 165–182. I reject their arguments that quantifiers in Ontology cannot be referentially interpreted but I grant that there is what can be called objectual — referential interpretation of quantifiers and that because of the unrestricted quantification in Ontology the quantifiers in Ontology should not be given a so-called objectual-referential interpretation. I explain why I am in agreement with Küng and Canty's recommendation (...) that Ontology's quantifiers not be substitutionally interpreted even if Leniewski intended them to be so interpreted. A notion of an interpretation which is referential but yet which does not interpret as an assertor of existence of objects in a domain is developed. It is then shown that a first order version of Ontology is satisfied by those special kind of referential interpretations which read as Something as epposed to Something existing. (shrink)

The present book is intended to help students overcome difficulties by presenting Jaspers' thoughts in comparatively clear and straightforward fashion. While it denies that philosophy is "practical" in any cheap and obvious sense, it follows Jaspers in attempting to avoid the otiose and emphasize the relevance of philosophy to matters of ultimate concern. Those who wish a more theoretical and systematic presentation may well call to mind that, as Heidegger's followers express it, Jaspers, like Kierkegaard- and to some extent Sartre- (...) quite deliberately spurned the "ontological" in favor of the "ontic.". (shrink)

Econometric analysis of discrete choice has made considerable use of random utility models to interpret observed choice behavior. Much empirical research concerns choice problems in which persons act with partial knowledge of the utilities of the feasible actions. Economists use random expected utility models to analyze such choice problems. A common practice is to specify fully the expectations that persons hold, in which case choice analysis reduces to inference on preferences alone. However, the expectations assumptions made in empirical research rarely (...) have much foundation. To enable more credible research, this paper considers inference when one specifies a set of expectations that decision makers may plausibly hold. I first pose the idea in abstraction and then specialize to binary response with linear utilities, where the analysis is particularly straightforward. I initially assume that decision makers possess unique subjective probability distributions on the states of nature and make choices that maximize expected utility. I later consider the possibility that persons place only partial probabilistic structure on the states of nature and make undominated choices. (shrink)

This book examines the strengths and weaknesses of four salient epistemological orientations in the field – positivism, relativism, interpretivism, and intersubjectivism – to identify the characteristics of a theoretically-informed epistemology for social science.