Differentiating Views of Inheritance: The Free Association Task as a Method to Assess Social Representations of Wealth, Inherit, and Bequeath

Stark, Jennifer; Gaisbauer, Helmut P.; Sedmak, Clemens; Kirchler, Erich

doi:10.1561/105.00000044

Cited by 9 publications

(4 citation statements)

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“…In respect to earmarking, the results show that it did not influence tax compliance in the stock profit conditions of the Austrian as well as the German sample. This result corroborates the findings of prior research that inheritance tax is emotionally charged (Graetz, 1983;Stark et al, 2016) and earmarking as a policy measure works with unpopular taxes. Regarding inheritance tax behavior, earmarking only played a role in the Austrian sample.…”

Section: Discussionsupporting

confidence: 90%

“…Hence, inheritance tax represents an important and novel topic for Austrians that is present in public discourse. Individuals' social representations of the topic are still in development and consist to a great part of emotions and attitudes based on these emotions (Stark et al, 2016(Stark et al, , 2017. Inheritance tax represents the status quo in Germany and the German sample has therefore had time to gather knowledge of and experience with the topic, and develop differentiated representations.…”

Section: Discussionmentioning

confidence: 99%

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Inheritance tax compliance – earmarking with normative value principles

Stark

Kirchler

2017

IJSSP

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Purpose The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction. Design/methodology/approach A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans. Findings Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax. Originality/value This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.

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Section: Discussionsupporting

confidence: 90%

Section: Discussionmentioning

confidence: 99%

Inheritance tax compliance – earmarking with normative value principles

Stark

Kirchler

2017

IJSSP

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“…In one popular version of free association—“targeted” free association—people hold a seed concept (e.g., mother) or image (e.g., an inkblot) in mind and report all the thoughts that stem from this target thought. This version of free association was widely used in psychoanalysis to reveal unconscious associations 1 with important psychoanalytic elements (Farber, 2005; Freud, 2013), and is still sometimes used today to exhaustively map out conceptual associations (Stark, Kogler, Gaisbauer, Sedmak, & Kirchler, 2016).…”

mentioning

confidence: 99%

“Forward flow”: A new measure to quantify free thought and predict creativity.

Gray

Anderson

Chen

et al. 2019

American Psychologist

128

113

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When the human mind is free to roam, its subjective experience is characterized by a continuously evolving stream of thought. Although there is a technique that captures people's streams of free thought-free association-its utility for scientific research is undermined by two open questions: (a) How can streams of thought be quantified? (b) Do such streams predict psychological phenomena? We resolve the first issue-quantification-by presenting a new metric, "forward flow," that uses latent semantic analysis to capture the semantic evolution of thoughts over time (i.e., how much present thoughts diverge from past thoughts). We resolve the second issue-prediction-by examining whether forward flow predicts creativity in the lab and the real world. Our studies reveal that forward flow predicts creativity in college students (Study 1) and a representative sample of Americans (Study 2), even when controlling for intelligence. Studies also reveal that membership in real-world creative groups-performance majors (Study 3), professional actors (Study 4) and entrepreneurs (Study 5)-is predicted by forward flow, even when controlling for performance on divergent thinking tasks. Study 6 reveals that forward flow in celebrities' social media posts (i.e., on Twitter) predicts their creative achievement. In addition to creativity, forward flow may also help predict mental illness, emotional experience, leadership ability, adaptability, neural dynamics, group productivity, and cultural success. We present open-access online tools for assessing and visualizing forward flow for both illustrative and large-scale data analytic purposes.

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“…) It must be noted here that we are invoking a particular representation of the discipline and profession of psychology. The social representation or collective representation of a profession has been used in other contexts in order to demonstrate how representations can shape the adoption of change, for example in economics (Stark, Kogler, Gaisbauer, Sedmak & Kirchler, 2016), in management of organisations (Kummerow & Innes, 1994) and in the science of climate change (Moloney, Leviston, Lynam, Price, Stone-Jovicich & Blair, 2004). The social representation of a concept does not preclude the representation of that concept in other, individualistic, terms.…”

Section: The Representation Of Psychology and The Helping Professionsmentioning

confidence: 99%

Social representation of the profession of psychology and the application of artificial intelligence: European Union regulatory authority and the application of psychology as a paradigm for the future

Innes

Morrison

2022

ANZJES

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The digitisation of work affects thinking with respect to who will work, what work will entail and how governments will control change. The development of artificial intelligence (AI) is recognized as a threat and as a facilitator of change. The European Union leads in the development of regulatory power in the area. We examine these regulations and how they may affect the application of AI to work, especially with respect to psychology. Psychology is a profession universally conceived in the recent past to be immune from the predations of automation due to the level of cognitive and emotional skills believed to underly competence. The image or social representation of the discipline/profession plays a role in how the discipline is perceived and understood and how it is placed within the predicted matrix of jobs under threat. We demonstrate that psychology may not be immune in the context of a contemporary social representation. Regulatory practices in training and employment put psychology under threat as a “safe” profession. Europe has regulated and commodified the practice and training of psychology and hence has magnified the threat of replacement of those practices by AI. Governments and the professions need to be mindful of these consequences.

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Differentiating Views of Inheritance: The Free Association Task as a Method to Assess Social Representations of Wealth, Inherit, and Bequeath

Cited by 9 publications

References 0 publications

Inheritance tax compliance – earmarking with normative value principles

Inheritance tax compliance – earmarking with normative value principles

“Forward flow”: A new measure to quantify free thought and predict creativity.

Social representation of the profession of psychology and the application of artificial intelligence: European Union regulatory authority and the application of psychology as a paradigm for the future

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