Abstract In response to muscle stretch unitary EPSPs were recorded from group I activated dorsal spinocerebellar tract (DSCT) neurones. The size of the different unitary EPSP varied appreciably, the largest was about 5 mV. The rise time and decay times of the unitary EPSPs varied only between 0.2–1 msec and 1–3 msec respectively. The estimate of the number of primary afferent fibres converging on to each second order neurone ranged from 12 to 16. The distribution of amplitudes of individual unitary EPSPs was symmetrical with a coefficient of variation as low as 0.10. This suggests that a large number of quanta are released by each impulse in the primary afferent fibres.
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies.Two main types of explanation have been suggested as solutions to this puzzle: (1) Tax payers act according to some non-expected utility theory, and (2) Individual ethical norms and social stigma induce people not to cheat.In the present study we test two hypotheses within these broad explanations: (1) Tax payers are weighting subjective probabilities of being penalised according to the rank dependent utility theory, and (2) Tax payers' beliefs about social norms have an effect on their decision to evade taxes.Our model is characterized by a simultaneous determination of tax evasion and labour supply, including the effect on tax payers of a social norm of not cheating.Using Norwegian survey data our hypotheses are corroborated.Our estimates imply that if the objective probability of being penalized is, say 3 %, the weighted probability is about 23 %.Our study provides an independent confirmation of the rank dependent expected utility theory.The model explains data 53% better than pure random choices and predicts hours worked in the regular economy, among tax evaders as well non tax evaders, rather precisely.The model is an example of a two sector choice model and the results indicate that an overall wage increase may shift labor supply away from the irregular part of the economy towards the regular.
The present Working Paper is a draft of what will be a section in the Encyclopedia of Law & Economics. It covers the theory and empirical studies of criminal behavior, including compliance. About 300 entries are included in the bibliographic part, only some of which are explicitly commented on in the survey. Other sections in the Encyclopedia will cover literature on optimal punishment, special types of sanctions, such as capital punishment, and particular types of crime, such as tax avoidance.
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies. Two main types of explanation have been suggested as solutions to this puzzle: (1) Tax payers act according to some non-expected utility theory, and (2) Individual ethical norms and social stigma induce people not to cheat. In the present study we test two hypotheses within these broad explanations: (1) Tax payers are weighting subjective probabilities of being penalised according to the rank dependent utility theory, and (2) Tax payers’ beliefs about social norms have an effect on their decision to evade taxes. Our model is characterized by a simultaneous determination of tax evasion and labour supply, including the effect on tax payers of a social norm of not cheating. Using Norwegian survey data our hypotheses are corroborated. Our estimates imply that if the objective probability of being penalized is, say 3%, the weighted probability is about 23%. Our study provides an independent confirmation of the rank dependent expected utility theory. The model explains data 53% better than pure random choices and predicts hours worked in the regular economy, among tax evaders as well non tax evaders, rather precisely. The model is an example of a two sector choice model and the results indicate that an overall wage increase may shift labor supply away from the irregular part of the economy towards the regular.
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