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8 results on '"de Groot, Manon"'

2. Source and Channel Choices in Business-to-Government Service Interactions: A Vignette Study

Author

Van den Boer, Yvon, Pieterson, Willem, Arendsen, Rex, De Groot, Manon, Hutchison, David, Series editor, Kanade, Takeo, Series editor, Kittler, Josef, Series editor, Kleinberg, Jon M., Series editor, Kobsa, Alfred, Series editor, Mattern, Friedemann, Series editor, Mitchell, John C., Series editor, Naor, Moni, Series editor, Nierstrasz, Oscar, Series editor, Pandu Rangan, C., Series editor, Steffen, Bernhard, Series editor, Terzopoulos, Demetri, Series editor, Tygar, Doug, Series editor, Weikum, Gerhard, Series editor, Janssen, Marijn, editor, Scholl, Hans Jochen, editor, Wimmer, Maria A., editor, and Bannister, Frank, editor

Published
2014
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5. Sensation seeking and its relationship with psychopathic traits, impulsivity and aggression:A validation of the Dutch Brief Sensation Seeking Scale (BSSS)

Author

van Dongen, Josanne D.M., de Groot, Manon, Rassin, Eric, Hoyle, Rick H., Franken, Ingmar H.A., van Dongen, Josanne D.M., de Groot, Manon, Rassin, Eric, Hoyle, Rick H., and Franken, Ingmar H.A.

Abstract

Sensation seeking is a personality trait that manifests as a preference for change, variety and novelty. Sensation seeking has been positively associated with different externalising behaviours. However, its associations with psychopathic traits, impulsivity and aggression are unclear. These associations were examined via the psychometric properties of the Dutch version of the Brief Sensation Seeking Scale (BSSS) using individuals from the general population and forensic patients. The results show that the BSSS has good psychometric properties, including test-retest reliability and a four-factor structure. Additionally, the results support associations between sensation seeking and psychopathic traits, impulsivity and total scores of aggression but revealed no specific associations with different types of aggression (e.g. proactive and reactive). The Dutch BSSS is a valuable tool for assessing sensation seeking in both the general population and forensic patients. Future research should further examine its utility and explore the role of sensation seeking in antisocial conduct.

Published
2021

7. Taxpayers’ motivations relating to tax compliance: Evidence from two representative samples of Austrian and Dutch self-employed taxpayers

Author

Gangl, Katherina, Hofmann, Eva, de Groot, Manon, Antonides, G., Goslinga, Sjoerd, Hartl, Barbara, and Kirchler, Erich

Subjects
Urban Economics, Life Science, WASS
Abstract

Tax compliance is assumed to be shaped by three main motivations to comply: enforced, voluntary, and committed motivation. Taxpayers, who hold an enforced motivation to comply, only pay taxes because of audits and fines for non-compliance. Voluntary motivated taxpayers respect the law and pay taxes because it is the easiest option. Committed motivation represents an intrinsic motivation, whereby taxpayers feel a moral obligation and responsibility to be honest. However, little and inconsistent empirical research exists on the relationship between motivations and tax compliance. The present paper empirically examines the connection between motivations and reported tax compliance based on data from two representative samples of 500 self-employed Austrian taxpayers and 1,377 Dutch entrepreneurs. Results show that an enforced motivation is negatively related to tax compliance, whereas a committed motivation is positively related to compliance. Contrary to expectations, voluntary motivation is not related to tax compliance. Based on the present outcomes it is suggested that tax authorities should present themselves as legitimate and benevolent in order to decrease enforced motivations and to foster committed motivations and subsequent high tax compliance.

Published
2015

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