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Let The Punishment Fit The Crime: How Retributive Fairness Perceptions Influence Observers’ Tax Compliance Intentions, Tisha King

Theses and Dissertations (Comprehensive)

The purpose of my research is to investigate how perceptions of retributive justice influence tax compliance. I address this objective by proposing two research questions: (1) How do taxpayers perceive the propriety of punishment for tax evasion? (2) How and when are observers’ compliance intentions influenced by perceptions of fairness disclosures about a specific retributive outcome, and the presence of a fairness-relevant disclosure?

To address the first research question, I conduct a survey of 331 adult Canadian taxpayers to ascertain the extent to which taxpayers perceive punishments for tax evasion as fair or unfair. I find that an appropriate punishment …

Children's Cognitive Processing Of Abuse As Described In Investigative Interviews., Kayleen A. Willemsen, Kim P. Roberts

Theses and Dissertations (Comprehensive)

A great deal of research has examined ways in which investigative interviewers can elicit accurate information from children. More recently, research has studied children’s own thoughts or comprehension of abuse, and how these types of statements relate to disclosure, others’ perceptions of child witnesses, and psychological trauma. However, little research has investigated multiple types of children’s thoughts about abuse as they occur in an actual investigative interview. The current study examined seven types of statements children made about their abuse in a sample of 86 transcripts of investigative interviews conducted by Child Protective Services and a police department in a …