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How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European CountriesKasper, Matthias January 2016 (has links) (PDF)
This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The results indicate that institutional, social, and individual aspects shape taxpayer behavior: attitudes of peers, individual compliance norms, and the tax burden impact on non-compliance. Moreover, I find several effects of the subjective appraisal of the interaction with tax administrations. Positive experiences strengthen perceptions of power and intrinsic motivations to comply. They also increase the propensity to report non-compliant behavior in the past, suggesting educational effects of taxpayer services and tax audits. (author's abstract) / Series: WU International Taxation Research Paper Series
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Risky Sexual Behavior among African-American Men Who Have Sex with Men: The Effects of Peer Norms for Condom Use on Risky Sexual Behavior as Moderated by Socio-Demographic, Socio-Contextual, and Health-Related VariablesHolliday, Christopher Scott 03 August 2006 (has links)
This study examined contextual influences on the relationship between peer norms for condom use and risky sexual behavior among African-American men who have sex with men. Analyses assessed the moderating effects of socio-demographic, socio-contextual, and health-related variables. One thousand forty African-American men, who have sex with men, ages 17 to 25 years, were surveyed as part of the Community Intervention Trial for Youth (CITY) from 1999 to 2002 in Atlanta, Georgia. Findings supported the hypothesis that participants who engaged in unprotected insertive anal intercourse, socio-contextual variables moderated the relationship between peer norms and risky sexual behavior. Findings also supported the hypothesis that participants who engaged in unprotected receptive anal intercourse, both socio-demographic variables and a health variable moderated the relationship between peer norms and risky sexual behavior. Findings have implications for intervention, policy, and research, including a need for interventions that recognize the contexts of influence that shape African-American MSM sexual behavior and that support norms for consistent condom use in both steady and casual sexual relationships.
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Risky Sexual Behavior among African-American Men Who Have Sex with Men: The Effects of Peer Norms for Condom Use on Risky Sexual Behavior as Moderated by Socio-Demographic, Socio-Contextual, and Health-Related VariablesHolliday, Christopher Scott 03 August 2006 (has links)
This study examined contextual influences on the relationship between peer norms for condom use and risky sexual behavior among African-American men who have sex with men. Analyses assessed the moderating effects of socio-demographic, socio-contextual, and health-related variables. One thousand forty African-American men, who have sex with men, ages 17 to 25 years, were surveyed as part of the Community Intervention Trial for Youth (CITY) from 1999 to 2002 in Atlanta, Georgia. Findings supported the hypothesis that participants who engaged in unprotected insertive anal intercourse, socio-contextual variables moderated the relationship between peer norms and risky sexual behavior. Findings also supported the hypothesis that participants who engaged in unprotected receptive anal intercourse, both socio-demographic variables and a health variable moderated the relationship between peer norms and risky sexual behavior. Findings have implications for intervention, policy, and research, including a need for interventions that recognize the contexts of influence that shape African-American MSM sexual behavior and that support norms for consistent condom use in both steady and casual sexual relationships.
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From Sexual Media to Unwanted Hookups: The Mediating Influence of College Students' Endorsement of Traditional Heterosexual Scripts, Sexual Self-Concept, and Perceived Peer NormsGamble, Hilary, Gamble, Hilary January 2016 (has links)
Previous authors have suggested that reducing rape and sexual assault will require dismantling the rape culture that exists in the U.S. that supports and condones sexual violence against women (e.g., Brownmiller, 1975; Burt, 1980). Sexual media maintain rape culture by frequently portraying rape myths and sexual stereotypes (e.g., Cuklanz, 1999; Ward, 1995), like traditional heterosexual scripts. These portrayals then increase acceptance of these myths and stereotypes in viewers (e.g., Emmers-Sommer, Pauley, Hanzal,& Triplett, 2006; Kahlor & Eastin, 2011). A two-month longitudinal panel survey was conducted to better understand the theoretical mechanisms that may explain how college students' sexual media use may indirectly influence their propensity for engaging in unwanted hookups through their endorsement of traditional heterosexual scripts, sexual self-efficacy, and perceived peer norms. The results were different for men and women. For women, the results suggested that their sexual media diet at Time 1 increased their endorsement of traditional heterosexual scripts at Time 2, their endorsement of traditional heterosexual scripts at Time 1 increased their propensity for engaging in unwanted hookups at Time 2, and their propensity for engaging in unwanted hookups at Time 1 decreased their sexual self-efficacy at Time 2. For men, the results suggested that their sexual media diet at Time 1 decreased their sexual self-efficacy at Time 2 and their perceived peer norms regarding hookups at Time 1 increased their propensity for engaging in unwanted hookups at Time 2. Together the results suggest sexual media may be negatively impacting college students' sexual attitudes and beliefs and their sexual self-efficacy, which may lead them to be more likely to engage in unwanted hookups. Limitations and future directions are discussed.
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Perceived Peer Norms, Health Beliefs, and Their Links to Sexual Risk Behavior Among College StudentsHartman, Cassandra L. January 2019 (has links)
No description available.
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Attachment Style, Self-Esteem, and Perceived Peer Norms as Predictors of Sexually Risky Behavior among 17-24 Year Old College StudentsEaves, Susan Harris 05 May 2007 (has links)
Unhealthy sexual behavior continues to increase among the college student population despite education regarding its risks and consequences. Counselors are continually being faced with consumers reeling from such consequences. Because prior research has indicated statistically significant relationships between attachment style and sexual behavior, self-worth and sexual behavior, and peer norms and sexual behavior, this study examined the explanatory and predictive value of each of these variables when analyzed simultaneously. Specifically, the age at first intercourse, number of sexual intercourse partners, number of oral sex partners, frequency of cheating behaviors, and number of one-night stands were assessed across 855 students attending a medium sized university located in the southeastern part of the United States Packets were administered to each participating student containing an informed consent letter, a questionnaire regarding peer group (Ratliff-Crain, Donald, & Dalton, 1999), a demographics questionnaire, a questionnaire regarding sexual behavior, drawn from the National Health and Social Life Survey (NHSLS) (Laumann, Gagnon, Michael, & Michaels, 2000), The Relationship Questionnaire (Bartholomew & Horowitz, 1991), and The Contingencies of Self-Worth Scale (Crocker, Luhtanen, Cooper, & Bouvrette, 2003). Resulting data were analyzed using Multiple Regression and Logistic Regression analyses. Findings show that while self-worth domains of academics and approval are not significantly related to sexual behavior, it would appear that the sexually risky individual is likely to perceive his/her peers as sexually risky, to lack self-worth based on virtue, to instead have self-worth based on competition, and to endorse a dismissing attachment style. Further, demographic factors were also included in the analyses including participant age, race, gender, church attendance, religious affiliation, relationship status, and parents? marital status. Of these variables used as controls, race seemed to have the strongest influence on sexual behavior, with participants who were black showing the riskiest sexual behaviors.
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