(I) Prof. Erich Kirchler
Faculty of Psychology
University of Vienna, Austria
Title: Cooperation between Citizens and the State: Power of Tax Authorities and Trust in Taxpayers
How to assure tax compliance and combat aggressive tax avoidance and evasion? The traditional command-and-control approach in law and economics bases on the assumption that taxpayers take rational utility-maximizing decisions. They pay taxes only if audit probability is high, if the risk of detection of evasion is high, and if fines in case of evasion are high. Indeed, audits and fines are necessary, but the effect is weak.
To understand the motives for tax compliance it is necessary to understand taxpayers’ attitudes towards taxes and tax authorities, their knowledge and understanding of tax laws, their personal and social norms, and fairness concerns related to distributive and procedural justice. Besides the application of deterrence measures to combat tax evasion and the necessity of building an international consensus on developing instruments to control and influence the strategic behavior of multinationals, it is necessary to establish a sense of right and wrong in society and mutual agreement that tax evasion is more than a minor crime. How can authorities design regulation strategies to strengthen the sense of right-doing in the community? Successful establishment of mutual cooperation depends on power of authorities and citizens’ trust in authorities. Two modalities of power that are relevant: coercive power and legitimate power. Regulation basing on coercive power, relying on enforcement measures fuels the impression that tax authorities are approaching compliant and non-compliant taxpayers in a uniform way. This undifferentiated approach may cause negative feelings such as uncertainty, anger, and anxiety. It may lead to perceptions of arbitrariness, undermine trust and lead to an antagonistic interaction climate. The “slippery slope framework” distinguishes between an antagonistic interaction climate and a synergistic interaction climate and predicts that compliance depends on the interaction climate. These assumptions were tested in laboratory experiments and in survey studies which support the assumption that voluntary cooperation is high when authorities are perceived as trustworthy, whereas enforced compliance results from coercive power manifestation.
(II) Prof. Mo Wang
Warrington College of Business Administration
University of Florida, USA
Title: Working after Retirement: Psychological Forces and Environmental Constraints
Working after retirement has become a prevalent phenomenon in countries that experience the trend of population aging. This talk will explore different forms of work after retirement. It will also examine various psychological forces and environmental constraints that shape this phenomenon. In particular, this talk will take a multilevel perspective to evaluate how individual attributes, job and organizational features, family factors, and socioeconomic context are related to working after retirement. Multiple research issues and avenues for future research will also be discussed.
(III) Prof. Neville A. Stanton
Chair in Human Factors Engineering
Transportation Research Group
University of Southampton, UK
Title: Event Analysis of Systemic Team-work (EAST) - a method for Socio-Technical Systems Design and Evaluation
In this keynote address, I will present the Event Analysis of Systemic Team-work (EAST) method as a way of modelling the complexity of Socio-Technical Systems. This method models systems in terms of task, social and information networks. Task networks model the relationships between tasks, their sequence and interdependences. Social networks model the communications taking place between the actors and agents working in the system. Finally, information networks model the information that the different actors and agents use and communicate during task performance. I will show how these models can be used to compare performance and test resilience in a range of sociotechnical systems.
(IV) Prof. Alex Haslam
School of Psychology
University of Queensland, Australia
Title: The new psychology of leadership: From theory to practice
Effective leadership lies at the heart of human progress and it is generally explained in terms of the personal qualities of leaders that set them apart from others — as superior, special, different. In contrast to this view, The New Psychology of Leadership argues that effective leadership is grounded in leaders’ capacity to embody and promote a social identity that they share with others. It argues that leadership is the product of individuals’ ‘we-ness’ rather than of their ‘I-ness’. This perspective forces us to see leadership, influence and power not as processes that revolve around individuals acting and thinking in isolation, but as group processes in which leaders and followers are joined together — and perceive themselves to be joined together — in shared endeavour. In order for this to succeed, leaders need to represent and champion the group and they also need to create and embed a sense of shared identity. This talk presents compelling evidence of these processes in action, and spells out implications for all-important issues of theory and practice.