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Sökning: WFRF:(Hoelzl Erik)

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1.
  • Batrancea, Larissa, et al. (författare)
  • Trust and power as determinants of tax compliance across 44 nations
  • 2019
  • Ingår i: Journal of Economic Psychology. - : Elsevier BV. - 0167-4870 .- 1872-7719. ; 74
  • Tidskriftsartikel (refereegranskat)abstract
    • © 2019 The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.
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3.
  • Pamela, S. J. P., et al. (författare)
  • Recent progress in the quantitative validation of JOREK simulations of ELMs in JET
  • 2017
  • Ingår i: Nuclear Fusion. - : IOP PUBLISHING LTD. - 0029-5515 .- 1741-4326. ; 57:7
  • Tidskriftsartikel (refereegranskat)abstract
    • Future devices like JT-60SA, ITER and DEMO require quantitative predictions of pedestal density and temperature levels, as well as inter-ELM and ELM divertor heat fluxes, in order to improve global confinement capabilities while preventing divertor erosion/melting in the planning of future experiments. Such predictions can be obtained from dedicated pedestal models like EPED, and from non-linear MHD codes like JOREK, for which systematic validation against current experiments is necessary. In this paper, we show progress in the quantitative validation of the JOREK code using JET simulations. Results analyse the impact of diamagnetic terms on the dynamics and size of the ELMs, and evidence is provided that the onset of type-I ELMs is not governed by linear MHD stability alone, but that a nonlinear threshold could be responsible for large MHD events at the plasma edge.
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