Quantification of fairness bias by a Fairness-Equity Model

Quantification of fairness bias by a Fairness-Equity Model

Date: July 18, 2011
Creator: Tam, Nicoladie D.
Description: This paper accompanies a poster presentation on the quantification of fairness bias by a Fairness-Equity Model. The authors have developed a computational model that quantifies fairness objectively based on equity/disparity between the shares by two individuals. The Fairness-Equity Model represents the relationship between fairness perception intensity and the disparity (or equity) between two individuals graphically.
Contributing Partner: UNT College of Arts and Sciences
Contributing factors in judgement of fairness by monetary value

Contributing factors in judgement of fairness by monetary value

Date: July 18, 2011
Creator: Tam, Nicoladie D.
Description: This article accompanies a poster presentation on contributing factors in judgement of fairness by monetary value. Given that the authors have developed for emotional response (Emotional-Gain Model) and a model for fairness (Fairness-Equity Model) that quantified emotional bias and fairness bias, the authors will use these models to reveal the hidden factors contributing to the emotional bias and fairness bias. Using the Ultimatum Game (UG) with human subjects to split a sum of money, the authors compare the responses between sharing $10 vs. $10 million.
Contributing Partner: UNT College of Arts and Sciences
Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Date: August 2013
Creator: Jimenez, Peggy D.
Description: Many taxing authorities, including those in the United States (U.S.), rely on voluntary tax compliance and continually search for ways to increase tax revenues. Most of these methods are costly and labor intensive, such as audits and penalties for noncompliance. Prior tax compliance research has heavily investigated the influence that economic factors, such as tax rates and penalties, have on individual compliance intentions. However, economic models fail to fully predict individual tax compliance. Psychology literature suggests that social factors may also play an important role in individual tax compliance decisions. The purpose of this study is to examine the influence that social and psychological factors have on individuals' tax compliance intentions. Specifically, a model of taxpayer compliance is hypothesized that suggests that norms, perceived fairness of the tax system, and trust in government have a significant influence on compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms have an indirect influence on compliance intentions through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increase, personal norms of tax compliance also increase, and this leads ...
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