Kent W Smith
Biographic Data
| ID | 3846384 |
|---|---|
| NAME | Kent W Smith |
| GIVEN NAMES | Kent W |
| FAMILY NAME | Smith |
| SIGNATURE | SMITH K W |
| AFFILIATIONS | Northwestern University |
| VERIFIED | No |
| TOTAL WORKS | 16 |
| TOTAL CITATIONS | 88 |
| AUTHOR COUNT | 16 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1974 |
| LATEST PUBLICATION YEAR | 1995 |
| H-INDEX | 4 |
Survey Responses
Background of the Research: Introduction Accuracy Levels in Surveys: Factors Affecting Response Accuracy: Accuracy Levels in Surveys: Factors Affecting Response Accuracy-introduction. Reports on Comparatively Nonthreatening Topics. Reports on Sensitive Topics. Reports on Financial Questions. Accuracy Levels in Surveys: Factors Affecting Response Accuracy - Discussion and Conclusions. Other Issues in Survey Research: Self-Report Versus Actual Data…
The Cultural Grounding of Tax Issues
Income tax laws are the primary motivation for many to learn and use the basics of accounting. Three stages of preparing tax returns-collecting records, organizing the information into tax and accounting categories, and abstracting the information on tax returns-successively draw individuals further into the culture of accounting. The issues raised during tax audits provide a window into the problems taxpayers have understanding and following acc…
Negotiating Strategies for Tax Disputes
Disputes between officials and citizens during tax enforcement differ from most civil disputes between citizens in several ways: They are initiated when the officiat claims the citizen has not followed the law; they are fundumentally about the cowect interpretation of the law; and the official has the formal power to end the dispute within the enforcement arena by making a decision that is legally binding on the citizen. Using data from pre-audit…
Encouraging Tax Compliance With Positive Incentives
Drawing on learning and social psychological research, we identify the processes by which positive incentives induce compliance with regulatory laws, using tax as a specific example. We evaluate the likely effects of various positive incentives on four different dimensions of compliance decisions: instrumental consequences, normative considerations, internalized motivation, and allegiance to authority. Linking incentives specifically to compliant…
Framing Justice
This study examines how taxpayers evaluate the distributive justice of personal income tax burdens. Using the concept of framing from behavioral decision theory, we suggest that taxpayers employ either an outcome-processing or a norm-processing frame of tax fairness evaluation. Framing is affected by substantive tax policies and the tax situations of individuals. Taxpayers who qualify for tax deductions and other tax preferences employ an outcome…
When Do We Think About Detection? Structural Opportunity and Taxpaying Behavior
Past studies have generally found that perceptions of the likelihood of formal and informal sanctions have lower explanatory power of noncompliance with laws than do internalized norms. Using data from two telephone surveys, we examined a situational characteristic, structural opportunity, that may prod individuals to think about the likelihood of detection from the Internal Revenue Service for underreporting income. Structural opportunity is the…
When Do We Think about Detection? Structural Opportunity and Taxpaying Behavior
Past studies have generally found that perceptions of the likelihood of formal and informal sanctions have lower explanatory power of noncompliance with laws than do internalized norms. Using data from two telephone surveys, we examined a situational characteristic, structural opportunity, that may prod individuals to think about the likelihood of detection from the Internal Revenue Service for underreporting income. Structural opportunity is the…
Understanding Taxpaying Behavior
Taxpaying is a primary nexus between individual and state, and tax laws are exemplar of purposive administrative law. Our framework for research on taxpaying emphasizes that compliance is as problematic as noncompliance, that individuals have different opportunities for both compliance and noncompliance, and that taxpaying does not necessarily involve deliberate decisions. Both the process of decision making and the content of decisions must be s…
Using secondary analysis for quosi-experimental research
Decreasing Multicollinearity
When the multicollinearity among the independent variables in a regression model is due to the high correlations of a multiplicative function with its constituent variables, the multicollinearity can be greatly reduced by centering these variables around minimizing constants before forming the multiplicative function. The values of these constants that minimize the multicollinearity are derived, and the conditions are identified under which cente…
Test-Factor Standardization and Marginal Standardization
Another Look At the Clustering Perspective On Aggregation Problems
The clustering perspective, especially in conjunctien with a linear model one, is a fruitful approach to the problems of estimating correlation and regression coefficients from aggregated data. (1) When the correlation ratios for two variables are equal, then both the within-group and aggregate correlations between the variables will equal the total correlation for microunits if either does. When the correlation ratios are not equal, then one cor…
Marginal Standardization and Table Shrinking
Analyzing Disproportionately Stratified Samples With Computerized Statistical Packages
With proper unit-weighting, the widely used statistical packages provide unbiased estimates of means, proportions, and totals for disproportionately stratified samples but generally overestimate these statistics' variances. Proper unit-weighting need not artificially increase the sample size. If the assumptions of classical linear regression are appropriate and the model is correctly specified, then ordinary least-squares regression without unit-…
On Estimating the Reliability of Composite Indexes Through Factor Analysis
The rationale for Heise and Bohrnstedt's index of reliability, omega, is restated in terms of the models of classical measurement theory and factor analysis. Although omega is the best available internal-consistency estimate of reliability, its value is generally lower than a composite scale's true reliability in the classical measurement model. Under quite foreseeable circumstances, it may be appreciably lower. Some implications for forming inde…
Forming Composite Scales and Estimating Their Validity Through Factor Analysis
Journal Article Forming Composite Scales and Estimating Their Validity Through Factor Analysis Get access Kent W. Smith Kent W. Smith Princeton University Search for other works by this author on: Oxford Academic Google Scholar Social Forces, Volume 53, Issue 2, December 1974, Pages 168–180, https://doi.org/10.1093/sf/53.2.168 Published: 01 December 1974
Decreasing Multicollinearity
When the multicollinearity among the independent variables in a regression model is due to the high correlations of a multiplicative function with its constituent variables, the multicollinearity can be greatly reduced by centering these variables around minimizing constants before forming the multiplicative function. The values of these constants that minimize the multicollinearity are derived, and the conditions are identified under which cente…
Understanding Taxpaying Behavior
Taxpaying is a primary nexus between individual and state, and tax laws are exemplar of purposive administrative law. Our framework for research on taxpaying emphasizes that compliance is as problematic as noncompliance, that individuals have different opportunities for both compliance and noncompliance, and that taxpaying does not necessarily involve deliberate decisions. Both the process of decision making and the content of decisions must be s…
Framing Justice
This study examines how taxpayers evaluate the distributive justice of personal income tax burdens. Using the concept of framing from behavioral decision theory, we suggest that taxpayers employ either an outcome-processing or a norm-processing frame of tax fairness evaluation. Framing is affected by substantive tax policies and the tax situations of individuals. Taxpayers who qualify for tax deductions and other tax preferences employ an outcome…
Encouraging Tax Compliance With Positive Incentives
Drawing on learning and social psychological research, we identify the processes by which positive incentives induce compliance with regulatory laws, using tax as a specific example. We evaluate the likely effects of various positive incentives on four different dimensions of compliance decisions: instrumental consequences, normative considerations, internalized motivation, and allegiance to authority. Linking incentives specifically to compliant…
Analyzing Disproportionately Stratified Samples With Computerized Statistical Packages
With proper unit-weighting, the widely used statistical packages provide unbiased estimates of means, proportions, and totals for disproportionately stratified samples but generally overestimate these statistics' variances. Proper unit-weighting need not artificially increase the sample size. If the assumptions of classical linear regression are appropriate and the model is correctly specified, then ordinary least-squares regression without unit-…
Another Look At the Clustering Perspective On Aggregation Problems
The clustering perspective, especially in conjunctien with a linear model one, is a fruitful approach to the problems of estimating correlation and regression coefficients from aggregated data. (1) When the correlation ratios for two variables are equal, then both the within-group and aggregate correlations between the variables will equal the total correlation for microunits if either does. When the correlation ratios are not equal, then one cor…
On Estimating the Reliability of Composite Indexes Through Factor Analysis
The rationale for Heise and Bohrnstedt's index of reliability, omega, is restated in terms of the models of classical measurement theory and factor analysis. Although omega is the best available internal-consistency estimate of reliability, its value is generally lower than a composite scale's true reliability in the classical measurement model. Under quite foreseeable circumstances, it may be appreciably lower. Some implications for forming inde…
Forming Composite Scales and Estimating Their Validity Through Factor Analysis
Journal Article Forming Composite Scales and Estimating Their Validity Through Factor Analysis Get access Kent W. Smith Kent W. Smith Princeton University Search for other works by this author on: Oxford Academic Google Scholar Social Forces, Volume 53, Issue 2, December 1974, Pages 168–180, https://doi.org/10.1093/sf/53.2.168 Published: 01 December 1974
The Cultural Grounding of Tax Issues
Income tax laws are the primary motivation for many to learn and use the basics of accounting. Three stages of preparing tax returns-collecting records, organizing the information into tax and accounting categories, and abstracting the information on tax returns-successively draw individuals further into the culture of accounting. The issues raised during tax audits provide a window into the problems taxpayers have understanding and following acc…
Negotiating Strategies for Tax Disputes
Disputes between officials and citizens during tax enforcement differ from most civil disputes between citizens in several ways: They are initiated when the officiat claims the citizen has not followed the law; they are fundumentally about the cowect interpretation of the law; and the official has the formal power to end the dispute within the enforcement arena by making a decision that is legally binding on the citizen. Using data from pre-audit…
Using secondary analysis for quosi-experimental research
Test-Factor Standardization and Marginal Standardization
Marginal Standardization and Table Shrinking
On Estimating the Reliability of Composite Indexes Through Factor Analysis
The rationale for Heise and Bohrnstedt's index of reliability, omega, is restated in terms of the models of classical measurement theory and factor analysis. Although omega is the best available internal-consistency estimate of reliability, its value is generally lower than a composite scale's true reliability in the classical measurement model. Under quite foreseeable circumstances, it may be appreciably lower. Some implications for forming inde…
Forming Composite Scales and Estimating Their Validity Through Factor Analysis
Journal Article Forming Composite Scales and Estimating Their Validity Through Factor Analysis Get access Kent W. Smith Kent W. Smith Princeton University Search for other works by this author on: Oxford Academic Google Scholar Social Forces, Volume 53, Issue 2, December 1974, Pages 168–180, https://doi.org/10.1093/sf/53.2.168 Published: 01 December 1974
Marginal Standardization and Table Shrinking
Analyzing Disproportionately Stratified Samples With Computerized Statistical Packages
With proper unit-weighting, the widely used statistical packages provide unbiased estimates of means, proportions, and totals for disproportionately stratified samples but generally overestimate these statistics' variances. Proper unit-weighting need not artificially increase the sample size. If the assumptions of classical linear regression are appropriate and the model is correctly specified, then ordinary least-squares regression without unit-…
Test-Factor Standardization and Marginal Standardization
Another Look At the Clustering Perspective On Aggregation Problems
The clustering perspective, especially in conjunctien with a linear model one, is a fruitful approach to the problems of estimating correlation and regression coefficients from aggregated data. (1) When the correlation ratios for two variables are equal, then both the within-group and aggregate correlations between the variables will equal the total correlation for microunits if either does. When the correlation ratios are not equal, then one cor…
Using secondary analysis for quosi-experimental research
Decreasing Multicollinearity
When the multicollinearity among the independent variables in a regression model is due to the high correlations of a multiplicative function with its constituent variables, the multicollinearity can be greatly reduced by centering these variables around minimizing constants before forming the multiplicative function. The values of these constants that minimize the multicollinearity are derived, and the conditions are identified under which cente…
Understanding Taxpaying Behavior
Taxpaying is a primary nexus between individual and state, and tax laws are exemplar of purposive administrative law. Our framework for research on taxpaying emphasizes that compliance is as problematic as noncompliance, that individuals have different opportunities for both compliance and noncompliance, and that taxpaying does not necessarily involve deliberate decisions. Both the process of decision making and the content of decisions must be s…
When Do We Think About Detection? Structural Opportunity and Taxpaying Behavior
Past studies have generally found that perceptions of the likelihood of formal and informal sanctions have lower explanatory power of noncompliance with laws than do internalized norms. Using data from two telephone surveys, we examined a situational characteristic, structural opportunity, that may prod individuals to think about the likelihood of detection from the Internal Revenue Service for underreporting income. Structural opportunity is the…
When Do We Think about Detection? Structural Opportunity and Taxpaying Behavior
Past studies have generally found that perceptions of the likelihood of formal and informal sanctions have lower explanatory power of noncompliance with laws than do internalized norms. Using data from two telephone surveys, we examined a situational characteristic, structural opportunity, that may prod individuals to think about the likelihood of detection from the Internal Revenue Service for underreporting income. Structural opportunity is the…
Encouraging Tax Compliance With Positive Incentives
Drawing on learning and social psychological research, we identify the processes by which positive incentives induce compliance with regulatory laws, using tax as a specific example. We evaluate the likely effects of various positive incentives on four different dimensions of compliance decisions: instrumental consequences, normative considerations, internalized motivation, and allegiance to authority. Linking incentives specifically to compliant…
Framing Justice
This study examines how taxpayers evaluate the distributive justice of personal income tax burdens. Using the concept of framing from behavioral decision theory, we suggest that taxpayers employ either an outcome-processing or a norm-processing frame of tax fairness evaluation. Framing is affected by substantive tax policies and the tax situations of individuals. Taxpayers who qualify for tax deductions and other tax preferences employ an outcome…
Negotiating Strategies for Tax Disputes
Disputes between officials and citizens during tax enforcement differ from most civil disputes between citizens in several ways: They are initiated when the officiat claims the citizen has not followed the law; they are fundumentally about the cowect interpretation of the law; and the official has the formal power to end the dispute within the enforcement arena by making a decision that is legally binding on the citizen. Using data from pre-audit…
Survey Responses
Background of the Research: Introduction Accuracy Levels in Surveys: Factors Affecting Response Accuracy: Accuracy Levels in Surveys: Factors Affecting Response Accuracy-introduction. Reports on Comparatively Nonthreatening Topics. Reports on Sensitive Topics. Reports on Financial Questions. Accuracy Levels in Surveys: Factors Affecting Response Accuracy - Discussion and Conclusions. Other Issues in Survey Research: Self-Report Versus Actual Data…
The Cultural Grounding of Tax Issues
Income tax laws are the primary motivation for many to learn and use the basics of accounting. Three stages of preparing tax returns-collecting records, organizing the information into tax and accounting categories, and abstracting the information on tax returns-successively draw individuals further into the culture of accounting. The issues raised during tax audits provide a window into the problems taxpayers have understanding and following acc…
Political science (8 works) · Psychology (8 works) · Economics (6 works) · Mathematics (6 works) · Statistics (6 works) · Business (5 works) · Computer Science (5 works) · Econometrics (5 works) · Law (5 works) · Taxation and Compliance Studies (5 works)