Search

Many organizations have implemented internet monitoring to curb employees' non-work-related internet activities during work hours, commonly referred to as "cyberloafing." For managers, two primary considerations emerge: (1) the actual effectiveness of internet monitoring in diminishing cyberloafing and (2) any unintended side effects this monitoring might have on overall employee behavior. From a longitudinal field quasi experiment, we observed that although internet monitoring notably reduced cyberloafing because of amplified employee concerns about potential sanctions and privacy breaches, it unintentionally suppressed their organizational citizenship behavior (OCB). Moreover, a follow-up observation four months after introducing internet monitoring revealed that its capability to mitigate cyberloafing had weakened, yet the dampening effect on OCB continued. We conclude this paper by underlining the value of using internet monitoring as a feedback mechanism on employees' online behavior, rather than solely as a deterrence measure. Many organizations have adopted internet monitoring to regulate employees' cyberloafing behavior. Although one might intuitively assume that internet monitoring can be effective in reducing cyberloafing, there is a lack of research examining why the effect can occur and whether it can be sustained. Furthermore, little research has investigated whether internet monitoring can concurrently induce any side effects in employee behavior. In this paper, we conducted a longitudinal field quasi-experiment to examine the impacts of internet monitoring on employees' cyberloafing and organizational citizenship behavior (OCB). Our results show that internet monitoring did reduce employees' cyberloafing by augmenting employees' perceived sanction concerns and information privacy concerns related to cyberloafing. The results also show that internet monitoring could produce the side effect of reducing employees' OCB. Interestingly, when examining the longitudinal effects of internet monitoring four months after its implementation, we found that the effect of internet monitoring on cyberloafing was not sustained, but the effect on OCB toward organizations still persisted. Our study advances the literature on deterrence theory by empirically investigating both the intended and side effects of deterrence and how the effects change over time. It also has important broader implications for practitioners who design and implement information systems to regulate employee noncompliance behavior. History: Yong Tan, Senior Editor; David (Jingjun) Xu, Associate Editor. Funding: This study was funded by the National Natural Science Foundation of China [Grants 71901201, 72372150, 72025402, 71921001, 72293573, and 72034001], the Research Grants Council of Hong Kong (HKU 17502921), the University Research Committee of the University of Hong Kong (201905159007), Theme-based Research Fund from HKU Education Consulting (Shenzhen) Co., LTD. [Grant SZRI2023-TBRF-02]. Supplemental Material: The online appendix is available at https://doi.org/10.1287/isre.2020.0216. [ABSTRACT FROM AUTHOR]

The purpose of this paper was to investigate the impact of tax audit on tax compliance and examine the moderating effect of religiosity on the associations between tax audit and tax compliance in Pakistan. In this study, 400 questionnaires were distributed by using convenience sampling to actual as well as potential taxpayers of Pakistan, after which a total of 247 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS SEM) was devised using SmartPLS 3 to validate the measurement model and structural model and the predictive relevance of the study’s model. The findings showed that tax audit was positively associated with the level of tax compliance. They also demonstrated significant moderating effect of religiosity on the relationship between tax audit and tax compliance. Tax authorities and policymakers in developing majority societies in developing countries and in other South Asian countries, especially in Pakistan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen revenue collection. This study extended the deterrence theory in the context of tax compliance by studying the effect of tax audit on tax compliance as well as the proposed moderating effect of religiosity in the purview of deterrence theory on tax compliance. The study explored the said relationships among actual as well as potential taxpayers in socio-cultural context of Pakistan. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the above-mentioned relationships was also discussed.

In response to intergroup threats, group members typically exhibit aggressive behaviors. These aggressive behaviors include malevolent creativity (MC), which refers to the application of novel ideas to intentionally harm others. However, whether and how intergroup threats affect MC remains unclear. This study comprehensively examines the impact of intergroup threats on MC, along with its underlying mechanisms, across three experiments. Study 1 investigated the effects of intergroup threats on MC performance. The results revealed that while intergroup threat improved MC originality, it had no significant impact on general creativity, which indicates that intergroup threat enables individuals to invest more resources in generating original malevolent ideas. Building on these findings, Study 2 focused on how the target directivity of MC influences the relationship between intergroup threat and MC performance. The results demonstrated that MC originality was higher when the MC target was directed at threatening outgroup members rather than at irrelevant persons. These findings imply that threatened individuals tend to retaliate vicariously against out-group members using original malevolent methods. Study 3 explored whether realistic and symbolic threats exerted distinct effects on MC performance. Their results showed that only symbolic threats promoted originality and fluency in MC. This indicates that only symbolic threats compelled the incentives to promote the generation of malevolent ideas. In conclusion, these findings suggested that intergroup threats significantly amplify MC, particularly when directed at perceived threatening outgroup members, while symbolic threats appear more conducive to fostering the generation of malevolent ideas. [ABSTRACT FROM AUTHOR]

The integration of the Internet into various aspects of business operations, including the public sector, is rapidly becoming a norm. However, within this evolving landscape, the issue of cyberloafing, the misuse of the internet for unauthorized activities, cannot be ignored. Existing research on cyberloafing in developing countries, specifically in Ghana, has predominantly focused on higher education students. A brief examination of the literature pertaining to cyberloafing in developing nations reveals a prevalent emphasis on categorizing cyberloafing activities, often with limited insight into the motivations and deterrence of such behavior. Drawing on the framework of the General Deterrence theory, this paper delves into the underlying factors that deter cyberloafing behavior within the public sector of Ghana. Through the utilization of a partial least square structural equation model, the study analyzed data from 473 responses collected from public institutions across Ghana. The study revealed that factors such as certainty, monitoring, and security risks significantly influence the manifestation of cyberloafing behavior among employees in the Ghanaian public sector. However, the Severity and Celerity of sanctions were found not to influence cyberloafing behavior. The moderating effect of age and culture on the deterrent constructs and cyberloafing behavior vary. The study serves as a strategic framework to curd the rampant cyberloafing activities in many public sector institutions particularly in the global south. In essence, this study contributes not only to the understanding of cyberloafing behavior in the Ghanaian public sector but also provides a valuable foundation for designing targeted interventions to address this issue, ultimately fostering a more productive and responsible online engagement within these institutions. [ABSTRACT FROM AUTHOR]

Abstract\nPLAIN LANGUAGE SUMMARY\nKEY FINDINGS\nIMPLICATIONSThe study investigates the influence of financial rewards and penalties on individuals’ intentions to report tax evasion. The research, involving 402 respondents in Ghana’s Accra Metropolitan District, uses regression analyses and statistical mediation to analyze cross-sectional survey data. Ghana’s Whistleblower Act of 2006 and the Revenue Administration Act of 2016 establish penalties for tax offenses and mechanisms to encourage truthful reporting. While the Act provides protections for whistleblowers, it faces hurdles such as a lack of confidence and cultural reluctance. The findings show that financial rewards have a limited impact on whistleblowing and tax evasion intentions, while penalties have a significant influence. This supports the deterrence theory of punishment, suggesting that individuals are deterred from engaging in illegal behavior when threatened with punishment. The study also highlights the role of financial rewards in shaping whistleblowing intention but suggests a combination of financial rewards and enforceable penalties to encourage whistleblowing and discourage tax evasion. The findings suggest integrating a model incorporating financial reward and penalties into tax laws, making it mandatory for individuals to report tax evasion, with failure resulting in punishment. This model could serve as a deterrent to individuals who would otherwise not report tax evasion activities.The study examines the effects of financial incentives and penalties and how they affect people’s intentions to report tax cheaters to the tax authorities (particularly in cases of close relationships) in a developing nation where the government is currently facing financial difficulties following the COVID-19 pandemic.Financial rewards alone do not significantly influence whistleblowers’ decisions to report tax cheaters.Penalties play a crucial role in deterring tax evasion, supporting the deterrence theory that suggests people are less likely to engage in illegal activities when faced with potential punishment.Financial rewards do impact whistleblowing intentions, aligning with rational choice theory, but they do not influence tax evasion intentions.Financial rewards alone do not significantly influence whistleblowers’ decisions to report tax cheaters.Penalties play a crucial role in deterring tax evasion, supporting the deterrence theory that suggests people are less likely to engage in illegal activities when faced with potential punishment.Financial rewards do impact whistleblowing intentions, aligning with rational choice theory, but they do not influence tax evasion intentions.The findings mostly support the theory that harsher punishments deter people from evading taxes but do not fully align with the theory that individuals weigh the potential benefits of tax evasion through financial reward.Researchers suggest a strategy involving financial rewards and penalties to incentivize and discourage tax evasion, with mandatory reporting and punishment for non-compliance.Punishing individuals who knowingly or deliberately fail to report tax cheaters could serve as a strong deterrent to existing and potential tax evaders.The question that must be answered by future studies is how legally enforceable a system that punishes innocent individuals who knowingly or deliberately fail to report tax cheaters, especially if they are close associates and in highly polarized political environments.The findings mostly support the theory that harsher punishments deter people from evading taxes but do not fully align with the theory that individuals weigh the potential benefits of tax evasion through financial reward.Researchers suggest a strategy involving financial rewards and penalties to incentivize and discourage tax evasion, with mandatory reporting and punishment for non-compliance.Punishing individuals who knowingly or deliberately fail to report tax cheaters could serve as a strong deterrent to existing and potential tax evaders.The question that must be answered by future studies is how legally enforceable a system that punishes innocent individuals who knowingly or deliberately fail to report tax cheaters, especially if they are close associates and in highly polarized political environments. [ABSTRACT FROM AUTHOR]

Extant literature indicates that external stakeholder pressure drives corporate environmental management practices. However, in practice, firms operating within the same context often exhibit divergent responses to stakeholder ecological demands. This research integrates stakeholder theory and deterrence theory to explore how a firm's perception of the consequences of non-compliance—referred to as the 'level of deterrence'—moderates the relationship between external pressure and environmental management practices. By combining these theoretical perspectives, the study advances the understanding of why firms respond differently to similar stakeholder pressures. The conceptual framework is tested using survey data from 157 small-scale manufacturers in Ghana, a Sub-Saharan African country. Partial least squares structural equation modeling (PLS-SEM) and hierarchical ordinary least squares regression were employed to analyze the relationships among the variables. The results reveal that the influence of external pressure on environmental management is strengthened when deterrence is high and weakened when deterrence is low. These findings underscore the need to reassess the certainty, swiftness, and severity of penalties for environmental violations in developing economies while highlighting the importance of stakeholder influence in driving corporate sustainability efforts.

Graduated driver licensing (GDL) systems are effective at reducing young driver crashes but rely on active parental involvement. However, some parents may accept sanctions (e.g., demerit points, monetary fines) for traffic offenses committed by their children, leading to experiences of punishment avoidance by young drivers. This aim of this exploratory study was to investigate several demographic and psychosocial influences that could possibly be associated with parent acceptance of sanctions. An online survey was completed by parents of young drivers (N = 149, M = 48.88 years, SD = 4.76 years; female = 86%) from 3 Australian states. The survey included measures of sociodemographic characteristics and driving history (e.g., crash involvement), socioeconomic status, parenting style, knowledge of their child's driving behavior, perceptions of their ability to manage their child's driving, attitudes toward GDL, and previous or potential acceptance of demerit points or payment of fines for road offenses committed by their child. Twenty-nine percent of parents had accepted or would accept a sanction on behalf of their child. Number of children overall, number of children licensed, and household income were associated with parent acceptance of a sanction. Parenting style, attitude toward GDL restrictions, parent confidence in their knowledge of GDL restrictions and ability to manage their child's driving, and belief that their child would follow rules were not associated with (non)acceptance of a sanction. These exploratory findings suggest that family size and income may be important influences on parent acceptance of sanctions on behalf of their offending children. The findings related to the psychosocial variables are discussed considering other research and the limitations of the study. [ABSTRACT FROM AUTHOR]

Game theoretic analysis of deterrence has been criticized for not capturing how actors realistically behave. It is alleged that prospect theoretical re-modeling provides a better foundation for a deterrence theory. The article analyzes how the strategies change when a prospect theoretical function is applied to a central deterrence game. While the probability distributions changes, it cannot alter the general dynamics. When considered together with previous research, it shows that prospect theory neither can or should replace standard assumptions when constructing a deterrence theory. However, viewed as a compliment, prospect theory expands the modeling possibilities and opens up for important new aspects. [ABSTRACT FROM AUTHOR]

Practice and Policy-Oriented Abstract Law enforcement bodies have largely responded to the increase in darknet activities through site shutdowns, which involve significant investment of policing resources. Despite these efforts, new darknet sites continue to show up after the site takedowns. We offer a new look at this issue by assessing the viability of selectively targeting large drug vendors operating on darknet sites. We find that the arrest of a major drug vendor reduced subsequent transaction levels by 39% and the number of remaining vendors by 56% on Silk Road 2.0. This deterrent effect also spilled over to drug vendors located in countries beyond the prosecutorial jurisdiction of the arrested vendor. We further find that small darknet drug vendors were most deterred by the arrest and vendors selling dangerous drugs were relatively more deterred. Our study findings hold policy-relevant implications to government agencies and law enforcement. Whereas site shutdowns can disrupt these markets momentarily, the selective targeting of large-scale drug vendors should be given serious consideration and used to a broader extent. The design of future enforcement strategies should also account for the finding that darknet markets are made up of both small-scale drug dealers new to the drug trade and large-scale drug syndicates. Darknet markets have been used increasingly for the transaction of drugs in the last decade. The growth of illicit drug transactions on darknet markets has led enforcement agencies to invest a greater proportion of time and effort to monitor and crack down on criminal activities on darknet websites. Whereas large-scale site-shutdown efforts involving policing agencies across various countries can help in slowing down the growth of these markets, such enforcement strategies may not be sustainable in the long run given the cost and time they require to coordinate. Thus, there is a need for alternative, cost-efficient strategies to police darknet markets on a regular basis. In response, this study attempts to empirically evaluate and quantify the effectiveness of selectively targeting large drug vendors on darknet sites. Using data from the three largest darknet markets, we employ a difference-in-differences procedure to assess the impact of the arrest of a major drug dealer on subsequent darknet activities. Specifically, we contrast various outcomes from the policed site (Silk Road 2) with those from nonpoliced sites (Agora and Evolution) and find that enforcement efforts on the policed site reduced subsequent transaction levels and the number of remaining vendors. The enforcement was not only effective in deterring users in the same country as the arrestees, but also had a spillover effect on darknet participants who were beyond the prosecutorial jurisdictions of the arrestees. Test results on heterogeneous effects further suggest that small darknet drug vendors were most deterred by the arrest event and drug vendors selling dangerous drugs were more deterred relative to those selling less dangerous drugs. Our findings have policy and theoretical implications for law makers, enforcement agencies, and academics. History: Kai-Lung Hui, Senior Editor; Debabrata Dey, Associate Editor. Funding: This study acknowledges the support of the Networks, Electronic Commerce, and Telecommunications Institute grant and the National University of Singapore Academic Research Fund Tier 1 Research Grant [Grant R-253-000-171-114]. Supplemental Material: The online appendix is available at https://doi.org/10.1287/isre.2023.1222. [ABSTRACT FROM AUTHOR]

The extant literature on marginal deterrence supports the notion that individuals maintain a dynamic decision-making process that yields several ranked outcomes after weighing the risks and rewards. In this article, we conduct a novel large-scale empirical analysis of the marginal deterrence principle to advance theory on the magnitude of potential deterrent effects. We regress a stratified outcome variable representative of six decision outcomes for the crime of robbery on a unique exogenous illicit incentive measure. We employ a multilevel ordinal regression equation that nests 29,297 robbery incidents within 98 cities to test the marginal deterrence thesis. Our analysis yields a statistically significant positive relationship with our criminogenic incentive measure. More specifically, the model provides suggestive evidence that as the illicit incentive increases the odds of violence escalating in a robbery incident also increases. The results from this analysis provides theoretical, methodological, and practical implications for attenuating societal harm. Moreover, we expand on how to measure the scaling severity of harm within the criminal decision-making process. From a policy perspective, we provide support for harm indices and crime prevention.

• TPB is an effective theory at explaining drink driving intentions (DDI) • The relationship between deterrence theory and DDI is ambiguous. • Personal and psychological differences are under-researched areas. • Current theories need to be standardised and better contextualised. • An integrative and more comprehensive approach to deterrence is suggested. Drink driving is a dangerous behaviour that has severe implications for road safety. Despite decades of deterrence initiatives, drink driving remains relatively prevalent, suggesting there may be limitations within current theories used to explain the process of deterrence. In response, this study aimed to perform a systematic review and meta-analysis on what factors are associated with drink driving intentions (DDI). Using the Preferred Reporting Items for Systematic reviews and Meta-Analyses guidelines, a literature search was performed on six databases. Studies which met the inclusion criteria were correlational by design, contained a variable relating to DDI, and used generalised samples. After an initial screening process, 19 publications met the criteria for the review and 12 for the analyses. The findings showed that the theory of planned behaviour (i.e., attitudes, subjective norms, and behavioural control) sufficiently explained DDI, however, deterrence theory (i.e., risk perceptions), which was notably under-researched, revealed more ambiguous relations to DDI. Experiences with offending and avoidance were also shown to be judicious predictors of DDI, although personal punishment appeared to have a negligible impact, potentially due to the attitude of the offender toward sanctions or the low likelihood of occurrence. The review also highlighted several limitations in the current literature. Firstly, further investigation surrounding the dynamics that underlie risk perceptions of drink-driving is required to reduce the current theoretical ambiguity. Secondly, standardised approaches are needed so that research in this area is more valid and comparable. Finally, researchers may consider operating under an integrated and more comprehensive framework, as there is considerable theoretical overlap between current prominent models of offending, and such approaches will better contextualise individual variables. [ABSTRACT FROM AUTHOR]

Drug overdose claimed more than 100,000 lives in the United States in 2021. Drug‐induced homicide (DIH) laws create specific criminal liability for individuals who provide drugs that cause or contribute to the death of another person. DIH prosecutions in the United States have increased substantially over the past decade despite the absence of meaningful evidence of their individual‐ or community‐level impacts. Recently, Lee et al. analyzed the impact of DIH laws on county‐level opioid overdose mortality across 92 counties in 10 states and concluded that DIH laws are associated with significant reductions in rates of opioid overdose death. In this commentary, we present evidence demonstrating that the Lee et al. study is fundamentally flawed. Specifically, the legal data used by Lee et al. to define their treatment condition (the presence or absence of a state‐level DIH law) is incorrect in almost every aspect. We also describe significant methodological weaknesses, including flawed sampling strategies that resulted in a biased sample of county overdose rates as well as flawed modeling strategies that cannot effectively evaluate the hypothesis that DIH laws negatively impact opioid overdose mortality. More research on the individual‐ and community‐level impacts of DIH laws is needed. In the meantime, we advise policymakers to strengthen state 911 Good Samaritan laws, as DIH laws appear to erode the efficacy of this proven overdose‐prevention strategy. Key points: Drug‐induced homicide laws create specific criminal liability for individuals who provide drugs that cause or contribute to the death of another person and are increasingly used in the United States despite little evidence of their impact on overdose and other harms.This paper critically evaluates a recent paper that analyzed the impact of these laws on county‐level opioid overdose mortality across 92 counties in 10 US states, concluding that these laws are associated with reduced opioid overdose deaths.We present evidence demonstrating that the previous paper is fundamentally flawed, detailing serious errors in the underlying legal research as well as significant methodological weaknesses that render the results of the paper unreliable.Reliable research on the impact of these laws is urgently needed. In the meantime, policymakers are urged to implement policies with robust evidence demonstrating their overdose‐prevention impacts: medications for opioid use disorder, naloxone access, and syringe services programs. [ABSTRACT FROM AUTHOR]

In this study, we developed and tested a theoretical model to understand online music piracy behavior via email and instant messaging. We developed this theoretical model by drawing on a comprehensive literature review on music piracy, theory of reasoned action, social identity, and the deterrence theory. We collected primary data to test the hypotheses, and the results from the partial least squares analyses suggest attitude toward music file-sharing behavior and social identity positively affect intention to pirate music, whereas the perceived severity and certainty of punishment do not have significant effects on the attitude. The findings highlight the important role of social identity when a theoretical model with the concept explains music file-sharing behavior without monetary benefits in return. [ABSTRACT FROM AUTHOR]

During the Cold War, there were two nuclear superpowers, the Soviet Union and the United States, who had their own allies. They divided the whole world into spheres of influence, and there was an indirect struggle for supremacy between them. Therefore, they started a nuclear race for supremacy. As a result of these policies, both superpowers have built up enormous stockpiles and capabilities of nuclear weapons. All this could destroy the earth several times. Like the nuclear weapons in their arsenal today. After the Cold War, a new geopolitical order was created in the world, dominated by the USA. However, this dominance did not last long, as new geopolitical players became active in the world in the form of Russia and China. They have their own geopolitical interests and a unique vision of the world. After the creation of nuclear weapons, nine nuclear states emerged in the world. As well as a number of states that want to possess nuclear weapons. Therefore, it is important to pursue a policy of nuclear deterrence to make the world safer. The presented article discusses the policy of nuclear deterrence and the existing difficulties in the post-Cold War period. The aim of the work is to discuss the nuclear deterrence policy and analyze the existing threats in the process of establishing a new world order.

Research summary: Crackdowns are law enforcement strategies based on the principles of deterrence theory, which stipulates that offenders are rational actors who will refrain from crime if perceived risks are higher than perceived benefits. Studies have shown that the effects of police street drug crackdowns are mostly short termed and followed by considerable displacement. In the early 2010s, an important part of illicit drug trades moved online to cryptomarkets, and law enforcement agencies have responded by engaging in online drug crackdowns. In this study, we focus on the perceptions of dark web users in order to determine, from a qualitative "data‐driven" perspective, whether police online crackdowns may have a cyber‐deterrent effect by analyzing 1796 forum posts. Our results show that these events trigger psychological and practical consequences that participants claim to have a conditional, although minor, deterrent effect. In the majority of cases, dark web users claimed to engage in several forms of spatial and tactical displacement. Policy implications: Our study suggests that police crackdowns on the dark web have limited, short‐term effectiveness in curbing illicit activities. It proposes that innovative policing approaches such as problem‐oriented policing and "pulling levers/focused deterrence" strategies, which involve identifying key actors and engaging with them, be potentially extended to the dark web. While this approach is promising, it emphasizes the need for further research to assess its efficacy in the online realm, as it is a largely uncharted territory for law enforcement. [ABSTRACT FROM AUTHOR]

Cyberloafing is a workplace problem that has emerged over the past two decades and continues to be problematic as workers' schedules become more flexible and deterrents associated with being physically present in an office are unavailable. Understanding the complex conditions under which employees are more likely to engage in cyberloafing activity continues to be valuable for businesses. This study identifies and models seven conditions that influence cyberloafing and investigates how interconnected social and deterrence factors affect employees' cyberloafing behavior. With a cross-sectional random sample of 324 employees from 14 provinces in China, the necessary condition analysis is used to identify the necessary conditions for high cyberloafing, and the fuzzy-set qualitative comparative approach is conducted to explore the configurational impacts of multiple antecedent conditions on high cyberloafing. The results show that no single condition is necessary for a high level of employee cyberloafing and that three distinct configurations of multiple conditions equivalently contribute to high cyberloafing among employees. Among all configurations, high visibility of cyberloafing, a lack of certainty of formal sanctions, and a lack of reward for not cyberloafing play important roles in explaining employees' cyberloafing. This study is the first to use fuzzy-set qualitative comparative analysis to explore how different combinations of social and reinforcement antecedents contribute to cyberloafing, which goes beyond existing research that explores antecedents independently and offers new insights into cyberloafing's interconnected antecedents and their complex causality. [ABSTRACT FROM AUTHOR]

This paper discusses current developments in tax compliance research, with a focus on three aspects. First, we summarize empirical evidence on the traditional deterrence or enforcement approach, suggesting that tax audits and fines for noncompliance are critical in taxpayers' compliance decisions. However, recent research indicates that the effects of deterrence are more nuanced than initially thought, suggesting that other interventions are needed to improve tax compliance. Second, therefore, we discuss research on behavioral approaches to increase tax compliance, starting with research that analyzes the effects of "nudges", or interventions that use behavioral economics to alter the ways in which the choice architecture facing individuals is communicated to them by the tax administration. As applied to tax compliance, we conclude that nudges have had mixed effects on increasing tax compliance, suggesting that the specific design and implementation of these interventions determine their effectiveness. Third, we extend our discussion to other behavioral economics interventions that have not yet been studied widely in tax compliance research. These include "sludge", or institutional features that complicate compliance, and "boosts", or initiatives that target individuals' competencies and thereby help them to make better decisions. Our central argument is that all three of these behavioral interventions should be utilized in the design of tax policies. However, for these methods to effectively complement traditional deterrence approaches, tax administrations should evaluate them before implementing them in the field. Closer cooperation between administrators and academics should thus be facilitated and encouraged. [ABSTRACT FROM AUTHOR]

This paper explores the spillover effect of proactive preventive regulation represented by R&D expense inquiry letters (hereafter, RDILs) and its impact mechanism. Using deterrence theory and Chinese A-share listed firms from 2015–2020, we find that the industry receiving RDILs has a regulation effect on the R&D investment intensity catering motive of the non-receiving firms in the industry. That is, there is an industry spillover effect of RDILs regulation. The results of the regulatory mechanism analysis show that the industry spillover effect of RDILs regulation is more pronounced for non-receiving firms with more severe R&D manipulation intensity or weaker product market competitive positions. Further analysis shows that the inclusion of peer comparison questions in the RDILs increases the industry spillover effect of the inquiry letter regulation. We also find that the industry spillover effects of RDILs regulation result in higher future innovation quality for non-receiving firms. Overall, our study enriches our understanding of the effectiveness of inquiry letter regulation and provides some guidance for regulators' regulatory practice. [ABSTRACT FROM AUTHOR]

Success in achieving the goals of reducing and eventually eliminating nuclear weapons will rely on several interrelated factors: A revitalized nuclear policy field that recognizes the power that comes from greater diversity in all its forms, new partners willing to share their knowledge and expertise, and bold new ideas – some of which, by design, will appear ridiculous at first. [ABSTRACT FROM AUTHOR]

Many scholars and practitioners are unconvinced that cyber deterrence is possible. This article aims to demonstrate why some of this skepticism is misplaced, as well as provide greater clarity and conceptual rigor to the proliferation of arguments within the United States about deterrence in cyberspace. Specifically, we argue that cyber deterrence frameworks that draw from the traditional nuclear deterrence literature and the logic of deterrence by punishment are mismatched to deterrence challenges in cyberspace. Instead, we advocate for a deterrence by denial approach, but one that is oriented around counter-cyber operations rather than simply improving defenses. While there has been some scholarship and work by practitioners that implicitly rests on a deterrence by denial logic, they suffer from a lack of systematic assessment of how traditional denial concepts, especially those developed in the conventional deterrence literature, could be extended to cyberspace. Therefore, in this article, we review different deterrence concepts in theory and practice, articulate a logic of cyber deterrence by denial, and provide policy recommendations for the United States. [ABSTRACT FROM AUTHOR]

This paper presents the results of an experimental research project on the causes of Mexicans’ law-abiding and non-abiding behaviour. Firstly, it explains the theories tested, namely, deterrence and normative theory of law-abidance, and defines the concepts measured. Regarding deterrence theory, the causal efficacy of knowledge of legal punishment was measured and of normative theory that of social and personal norms. Second, it describes how these concepts were operationalised and how the two-stage experimental survey was conducted. Finally, the paper outlines the main results. The statistical analyses show that neither social norms explain unlawful behaviour nor knowledge of legal punishment influence law-abiding behaviour among Mexicans in specific situations. However, the analysis did show a statistically significant disagreement between Mexicans’ behaviour and normative beliefs, which reveals a case of pluralistic ignorance whereby Mexicans behave illegally and believe others approve of illegal behaviour, but they personally disapprove of it. These results, however, would have to be confirmed in a study with a representative sample to be conclusive.

With the rapid growth of the urban population, the development of production and consumption, and improved living standards, waste generation has increased over time. The first positive step to solve the problem of household waste is waste separation behavior. Studying the determinants that prompt individuals to comply with waste separation policy (WSP) is worthwhile. The author aims to offer an integrated view of individuals' compliance with waste separation policy based on rational choice and deterrence theories. Survey data collected from 306 households in South Korea are used to test the research model using partial least squares analysis. The study shows that WSP compliance intention is motivated by the perceived benefit and perceived effectiveness of WSP. Furthermore, the results show that perceived deterrent severity and perceived deterrent certainty positively influence WSP compliance intention. The implications for theory and policymakers are discussed to facilitate waste separation behavior. [ABSTRACT FROM AUTHOR]

The current study examines recommendations for addressing organizational members who fall prey to social engineering as a matter of organizational policy through a qualitative analysis of interviews with organizational IT security administrators, IT security auditors, and social engineers. The results of this analysis indicate that participants had an aversion to punitive approaches to security failures. Instead, they tended to favor education as a more pragmatic and humane solution. Others argued that emphasis should be given to rewarding positive security behavior over punishing lapses. Few participants contended that there is a time and place for harsher sanctions but generally only for repeat offenders. Implications for security policy, deterrence theory, and reintegrative shaming theory are considered. [ABSTRACT FROM AUTHOR]

Will emerging technology increase the possibility of nuclear war? Given the multitude of ways emerging technology intersects with nuclear weapons, critical thinking about an imagined future that goes beyond net assessment, myopic mirror-imaging, and extrapolation of present trends should be a core task of policymakers. This article builds on the notion of “future counterfactuals” to construct imaginative yet realistic scenarios to consider the future possibility of a nuclear exchange. It highlights the critical role counterfactual scenarios can play in challenging conventional wisdom about nuclear weapons, risk analysis, war-fighting, and linear thinking. In emphasizing the role of uncertainty, cognitive bias, and fundamental uncertainty in world politics, the article also contributes to the literature about the risk of inadvertent and accidental nuclear war.

Experts increasingly highlight the dangers of nuclear-conventional entanglement, particularly in the U.S.-China context. This article develops a framework for assessing entanglement and its risks. Applying that framework to China, it finds that Beijing's missiles are not as entangled as is sometimes feared, but ongoing trends may increase future entanglement. It also presents evidence that, counter to the prevailing wisdom, Chinese entanglement has not emerged as a strategic policy choice but, rather, as the byproduct of more parochial organizational dynamics. Strategic signaling and perception management will be key to controlling escalation risks stemming from nuclear-conventional entanglement in China. [ABSTRACT FROM AUTHOR]

The conflict between Russia and Ukraine was heating up. Russian military attacks succeeded in taking control of Zaporizhzhia, the major Ukraine Nuclear Power Plant. This mastery drew world criticism, especially from the West with its NATO, and was responded to by Russia by threatening to use nuclear weapons if another country intervened in the conflict. Threat imposed by Russia is relevant to be assessed by employing the Deterrence Theory. The aim of this study is to analyze and describe the relevance of the Deterrence Theory amid the Russia-Ukraine conflict. More specifically, this study is to conceive the possibility of the outbreak of nuclear war amidst the Russian threat. Qualitative methods are used in this research. The interpretation of the data becomes the basis for the analysis that comes from a series of interviews and based on literature studies. Collection of previous reference journals, books, and news from internet sources, all of which are used as secondary data. Conclusion of this study, bearing in mind mass destruction possibly caused by nuclear war, the outbreak of nuclear war between Russia and the NATO alliance is unlikely. The threats and bluffs paid off, at least for a time. [ABSTRACT FROM AUTHOR]

During the Cold War, there were two nuclear superpowers, the Soviet Union and the United States, who had their own allies. They divided the whole world into spheres of influence, and there was an indirect struggle for supremacy between them. Therefore, they started a nuclear race for supremacy. As a result of these policies, both superpowers have built up enormous stockpiles and capabilities of nuclear weapons. All this could destroy the earth several times. Like the nuclear weapons in their arsenal today. After the Cold War, a new geopolitical order was created in the world, dominated by the USA. However, this dominance did not last long, as new geopolitical players became active in the world in the form of Russia and China. They have their own geopolitical interests and a unique vision of the world. After the creation of nuclear weapons, nine nuclear states emerged in the world. As well as a number of states that want to possess nuclear weapons. Therefore, it is important to pursue a policy of nuclear deterrence to make the world safer. The presented article discusses the policy of nuclear deterrence and the existing difficulties in the post-Cold War period. The aim of the work is to discuss the nuclear deterrence policy and analyze the existing threats in the process of establishing a new world order. [ABSTRACT FROM AUTHOR]

The problem of tax non-compliance is a serious global phenomenon, especially in developing and least developed countries. In this regard, states design their tax administration laws and tax compliance rules in light of the two most dominant tax compliance theories: deterrence theory and behavioural theory of tax compliance. These theories are ideals or indexes of a good tax administration system. It is thus important to examine the base or policy of tax compliance rules of the tax administration laws of Ethiopia. This Article examines when and in what forms the tax administration law of Ethiopia is designed to embody the tax compliance theories. Doctrinal research method is used and the major findings show that -like many countries- the tax administration proclamation of Ethiopia is largely designed in consideration of the economic deterrence model to achieve taxpayers' compliance which depends on audit and penalties when tax is evaded. However, this approach is criticized due to its administrative inefficiency and its inability to build equitable tax system. Aside from tax penalties, tax administration policies and practice in Ethiopia should give much attention to changing individual taxpayers' attitudes toward the tax system. This requires improving its perceived fairness and equity, making government expenditure in the best interest of the taxpayers, improving procedural justice, tax education, establishing the culture of mutual respect between tax authorities and taxpayers, and making it easy to comply with the tax laws. [ABSTRACT FROM AUTHOR]

• Reducing risky behaviors and traffic violations is crucial for preventing road trauma. • The research explores psychological factors influencing motorcyclists' compliance with legal interventions. • The study compares private and commercial riders in Da Nang, Vietnam. • Results show delivery riders are more responsive to law enforcement, suggesting tailored strategies. Reducing risky behaviors and traffic violations is crucial for preventing road trauma among private and commercial motorcyclists. While legal interventions such as road rules and police enforcement have been somewhat effective, there is a gap in understanding how motorcyclists perceive these deterrents and the psycho-social factors influencing their effectiveness. This research aims to explore the interplay between motorcyclists' psycho-social predispositions and their responses to legal interventions. It also compares two distinct groups of riders - private and commercial motorcyclists - within the urban environment of Da Nang, Vietnam, providing a nuanced consideration of the influence of work-related impacts on risky behavior, which can enable targeted interventions. We propose a theoretical model integrating the Theory of Planned Behavior and Deterrence Theory to analyze how psycho-social and punitive factors influence riders' traffic violations. A total of 423 delivery riders and 411 private riders in Da Nang participated in the study. The results show that attitude, perceived behavioral control, and perceptions of deterrence significantly impact riders' intentions to engage in risky behaviors, with delivery riders being particularly responsive to law enforcement and penalties. To enhance policy effectiveness, interventions should employ tailored enforcement strategies that account for the unique motivations and perceptions of each rider group. For example, increasing the visibility and consistency of law enforcement could be particularly impactful for delivery riders, who are more sensitive to immediate deterrents. Policy adjustments should also focus on reshaping riders' attitudes toward safety and adjusting their perceived control over riding situations. By tailoring interventions to effectively influence each group's behavior, we can ultimately reduce traffic incidents. [ABSTRACT FROM AUTHOR]

This paper discusses current developments in tax compliance research, with a focus on three aspects. First, we summarize empirical evidence on the traditional deterrence or enforcement approach, suggesting that tax audits and fines for noncompliance are critical in taxpayers’ compliance decisions. However, recent research indicates that the effects of deterrence are more nuanced than initially thought, suggesting that other interventions are needed to improve tax compliance. Second, therefore, we discuss research on behavioral approaches to increase tax compliance, starting with research that analyzes the effects of “nudges”, or interventions that use behavioral economics to alter the ways in which the choice architecture facing individuals is communicated to them by the tax administration. As applied to tax compliance, we conclude that nudges have had mixed effects on increasing tax compliance, suggesting that the specific design and implementation of these interventions determine their effectiveness. Third, we extend our discussion to other behavioral economics interventions that have not yet been studied widely in tax compliance research. These include “sludge”, or institutional features that complicate compliance, and “boosts”, or initiatives that target individuals’ competencies and thereby help them to make better decisions. Our central argument is that all three of these behavioral interventions should be utilized in the design of tax policies. However, for these methods to effectively complement traditional deterrence approaches, tax administrations should evaluate them before implementing them in the field. Closer cooperation between administrators and academics should thus be facilitated and encouraged.

In recent years, scholars have documented the racial disparities of mass incarceration. In this paper we argue that, although retributivism and deterrence theory appear to be race-neutral, in the contemporary U.S. context these seemingly contrary theories function jointly to rationalize racial inequities in the criminal justice system. When people of color are culturally associated with criminality, they are perceived as both irresponsible and hyperresponsible, a paradox that reflects their status as what Charles Mills calls subpersons. Following from this paradox, criminality is understood as an atemporal characteristic of people of color, such that they are conceived as pre-criminals, criminals, or post-criminals. In Frantz Fanon's account, overdetermination expresses this exclusion of people of color from full agency by capturing them within a rigid, immutable essence, which then controls the social meaning of their actions. The backward-looking quality of retribution and the forward-looking quality of deterrence then treat people of color as more deserving of punishment (and more severe punishment) and as threats to the social order who have to be restrained. We should read the racialization of mass incarceration as a symptom of how precariously people of color participate in the social contract and as reflections of how theories of punishment have been racially deployed. [ABSTRACT FROM AUTHOR]

This paper presents the results of an experimental research project on the causes of Mexicans' law-abiding and non-abiding behaviour. Firstly, it explains the theories tested, namely, deterrence and normative theory of law-abidance, and defines the concepts measured. Regarding deterrence theory, the causal efficacy of knowledge of legal punishment was measured and of normative theory that of social and personal norms. Second, it describes how these concepts were operationalised and how the two-stage experimental survey was conducted. Finally, the paper outlines the main results. The statistical analyses show that neither social norms explain unlawful behaviour nor knowledge of legal punishment influence law-abiding behaviour among Mexicans in specific situations. However, the analysis did show a statistically significant disagreement between Mexicans' behaviour and normative beliefs, which reveals a case of pluralistic ignorance whereby Mexicans behave illegally and believe others approve of illegal behaviour, but they personally disapprove of it. These results, however, would have to be confirmed in a study with a representative sample to be conclusive. [ABSTRACT FROM AUTHOR]

With the rapid growth of the urban population, the development of production and consumption, and improved living standards, waste generation has increased over time. The first positive step to solve the problem of household waste is waste separation behavior. Studying the determinants that prompt individuals to comply with waste separation policy (WSP) is worthwhile. The author aims to offer an integrated view of individuals’ compliance with waste separation policy based on rational choice and deterrence theories. Survey data collected from 306 households in South Korea are used to test the research model using partial least squares analysis. The study shows that WSP compliance intention is motivated by the perceived benefit and perceived effectiveness of WSP. Furthermore, the results show that perceived deterrent severity and perceived deterrent certainty positively influence WSP compliance intention. The implications for theory and policymakers are discussed to facilitate waste separation behavior.

Medical insurance fraud (MIF) poses a substantial global financial challenge, necessitating effective regulatory strategies, especially in China, where such measures are in a critical developmental phase. This study investigates the effectiveness of various regulatory components in deterring MIF among enrollees and explores preference heterogeneity among individuals with different characteristics, utilizing a discrete choice experiment survey. Grounded in deterrence theory, our conceptual framework incorporates five attributes: intensity of economic penalties, restrictions on medical insurance benefits, deterioration of social reputation, and certainty and celerity of penalties. Employing a D-efficiency design, 24 choice sets were generated and blocked into three versions. A multistage stratified sampling method was adopted to collect data from the basic medical insurance enrollees in Shanghai. The survey was conducted from September to October 2022. The sample representativeness was further improved via the entropy balancing approach. Data from the final sample of 1034 respondents were analyzed using mixed logit models (MIXLs), incorporating interactions with individual characteristics to assess preference heterogeneity. Results reveal that escalating economic penalties, suspending insurance benefits, listing individuals as unfaithful parties, ensuring penalty certainty, and expediting enforcement significantly enhance the deterrent effect. We observed preference heterogeneity across different demographics, including age, gender, education, health status, and employment status. The study underscores the pivotal role of economic penalties in deterring MIF, while also acknowledging the significance of non-economic measures such as enforcement efficiency and social sanctions. These findings offer valuable insights for policymakers to tailor and strengthen regulatory schemes against MIF, contributing to the advancement of more effective and precise healthcare policies. • Our study designed a discrete choice experiment based on the deterrence theory to tackle medical insurance fraud. • The severity, certainty, and celerity of regulations are vital for deterring medical insurance fraud. • Economic penalties play the most important role. • Deterrence preferences towards regulation vary with different enrollees' characteristics. • This study provides evidence-based regulatory design recommendations. [ABSTRACT FROM AUTHOR]