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Abstract

When considering tax reporting, taxpayers have an individual attitude towards the risk of being caught evading taxes by the tax authorities. This attitude is interdependent with how this inherent risk is perceived. We propose to analyse this phenomenon through a risk perspective by adding a risk attitude and corresponding perceived probability of being caught evading. In this paper, we study the dynamics of tax evasion under risk perception and attitude, and the consequent propensity of imitators to evade or to comply. Under this proposal, we conduct our experiments through a multi-agent based simulation. Simulation results suggest first that the risk attitude, in conjunction with perceived risk and its consequences are the main reasons to guarantee a low level of tax evasion. Secondly, results also demonstrate a non-linear impact of tax rate, investment interest rate and fines which is especially interesting and non-intuitive.

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Authors and Affiliations

Nuno Trindade Magessi
Luis Antunes
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Abstract

The study was conducted to identify significant predictors of psychological distress in the group of young Polish adults during COVID-19 epidemic outbreak. The web-based cross-sectional survey was applied to 975 Polish respondents (755 female, 77.44%) aged 18-35 years. They were divided into two age groups: younger (18-25) and older (25-35). All participants completed: General Functioning Questionnaire (GFQ), COVID-19 Risk Perception Scale (C-RPS), State Anxiety Inventory (STAI-S), and General Sense of Threat to Life Scale (GSTLS). The Polish adults aged 18-25 years manifested significantly higher psychological distress, state anxiety, and a sense of threat to life, but they perceived less risk in COVID-19 epidemic compared to older participants. Risk perception and a sense of threat to life were indirectly related to state anxiety and psychological distress. Significant predictors of psychological distress in the group of young adult Poles during the COVID-19 epidemic are: state anxiety, risk perception, and a sense of threat to life, where risk perception and a sense of threat to life mediate the relation between state anxiety and psychological distress.
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Authors and Affiliations

Beata Mirucka
1
Urszula Bielecka
2
Maria Mirucka
3
Natalia Kępińska
4

  1. John Paul II Catholic University of Lublin, Lublin, Poland
  2. University of Bialystok, Białystok, Poland
  3. University of Warsaw, Warsaw, Poland
  4. SWPS University, Warsaw, Poland
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Abstract

We conducted pre-registered replications of 15 effects in the field of judgment and decision making (JDM). We aimed to test the generalizability of different classical and modern JDM effects, including, among others: less-is- better, anchoring, and framing to different languages, cultures, or current situations (COVID-19 pandemic). Replicated studies were selected and conducted by undergraduate psychology students enrolled in a decision-making course. Two hundred and two adult volunteers completed an online battery of replicated studies. With a classical significance criterion (p < .05), seven effects were successfully replicated (47%), five partially replicated (33%), and three did not replicate (20%). Even though research materials differed from the originals in several ways, the replication rate in our project is slightly above earlier reported findings in similar replication projects. We discuss factors that may underlie replication results (success vs. failure). We also stress the role of open science practices such as open data, open research materials, pre-registration, and registered reports in improving the replicability of results in the JDM field.
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Authors and Affiliations

Agata Sobkow
1
ORCID: ORCID
Marcin Surowski
1
ORCID: ORCID
Angelika Olszewska
1
ORCID: ORCID
Nina Antoniewska
1
Katarzyna Barcik
1
Urszula Bartkiewicz
1
Agnieszka Brzeska
1
Adrianna Brzozowska
1
Oliwia Budrewicz
1
Jakub Choja
1
Kamila Choma
1
Patrycja Chorbotowicz
1
Michalina Filimoniak
1
Łukasz Filip
1
Paweł Gambuś
1
Weronika Gierlik
1
Tomasz Gonczar
1
Katarzyna Goryczka
1
Maksymilian Góra
1
Marta Haczek
1
Weronika Hetmańczuk
1
Zuzanna Holka
1
Aneta Janosz
1
Nikola Kikowska
1
Joanna Kołcun
1
Zuzanna Kozłowska
1
Monika Kujawińska
1
Marcin Kuleszczyk
1
Aleksandra Lach-Galińska
1
Katarzyna Latacz
1
Adam Ławniczak
1
Katarzyna Majewska
1
Klaudia Makowska
1
Marta Mamzer
1
Iga Marciniszyn
1
Adam Masternak
1
Magdalena Matuszek
1
Jonasz Mehr
1
Ewelina Miela
1
Monika Mleczko
1
Paulina Morga
1
Magdalena Niemczyk
1
Damian Ostrowski
1
Jagoda Pełdiak
1
Kamil Piotrowicz
1
Antoni Płuciennik
1
Oskar Ryśkiewicz
1
Weronika Sekuła
1
Małgorzata Sikora
1
Natalia Sikora
1
Daria Sitko
1
Agata Sobczak
1
Julia Sosenko
1
Sonia Stando
1
Katarzyna Starek
1
Łukasz Ślak
1
Jagoda Świtała
1
Natalia Świtniewska
1
Agnieszka Tyc
1
Olga Urban
1
Natalia Wcisło
1
Katarzyna Wiśniewska
1
Joanna Wodzińska
1
Aleksandra Zabiełło
1
Monika Żygadło
1
Tomasz Zaleskiewicz
1
ORCID: ORCID
Jakub Traczyk
1
ORCID: ORCID

  1. SWPS University of Social Sciences and Humanities; Faculty of Psychology in Wroclaw

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