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Public opinion regarding the 1986 Tax Reform Act was observed to become progressively negative after the law was enacted. In contrast, the tax system gained a more favorable public assessment due to the reform. A cognitive model of taxpayer attitudes is presented as an explanation to these conflicting reactions. It was found that tax complexity and difficulties involved in determining its effects diminishes the influence of self-interest in the formation of attitudes and enhances the effect of prior attitudes and discussion.

Abstract Consideration set models (CSMs) offer a novel way to study electoral behavior. Until now, they have been mostly studied at the micro-level of the voter's decision process. By contrast, we focus on the implications of CSMs for understanding the phenomenon of party competition. We propose a two hurdle model whereby parties compete for both consideration and selection, pursuant the consideration and choice stages of the CSM. We operationalize these hurdles in terms of a party's inclusivity—is it being considered?—and exclusivity—is it considered on its own?—and formally derive lower- and upper-bounds for the electoral fortunes of the party. We also show how consideration set data can be used to sketch the competition landscape in an election and to characterize the system-wide competitiveness of a political system. We illustrate our concepts and ideas using data from the 2010 Dutch and 2014 Swedish parliamentary elections. [ABSTRACT FROM AUTHOR]

Abstract: Expert surveys have been subject to a number of criticisms concerning their ability to produce accurate estimates of party positions. Such criticisms have particular prima facie credibility in new post-Communist democracies of Central and Eastern Europe, where party development is regarded as weak. This paper compares data from two expert surveys independently conducted between 2002 and 2004. We find, contrary to expectations, that there is a remarkable overlap in positions assigned to parties. This suggests the usefulness of expert surveys even in the ‘most difficult’ case of post-Communist party systems. It also suggests that parties in these countries have developed effective means of communicating their positions on major issues. [Copyright &y& Elsevier]

Abstract: Our purpose in this article is to cross-validate expert and manifesto measures of party positioning on European integration. We compare these data with each other and with measures from a European election survey and an elite survey of parliamentarians. We find that expert surveys provide the most accurate data for party positioning on European integration. In part, the errors of expert evaluations and electoral manifestos are shared. Both have some difficulty measuring the positioning of small, extreme, parties. But we also detect and explain errors that are unique to each measurement instrument. [Copyright &y& Elsevier]