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Online retailers often lack nexus within a purchaser’s home state and do not collect sales tax at the point of sale. Consumers exacerbate the loss of tax revenue by typically not remitting the use tax on these purchases. To date, very little research addresses the effectiveness of methods to increase use tax compliance, and the need for more work is well documented in the literature.

This study examines, in a controlled economics-based experiment, the effectiveness of current approaches to close the use tax gap. Participants are randomly assigned to one of three treatments to determine the extent to which they would voluntarily pay use tax on a purchase transaction. The experiment mimics the natural environment and measures the participants’ actual compliance with cash payouts.

We find individuals are significantly more likely to pay the use tax when given detailed information about their online purchases and the use tax obligation compared to only receiving a description of the use tax. We also find compliance is significantly higher when individuals have a separate state income tax line on which to report use tax liability.

Unlike personal income tax compliance, consumers are more likely to evade use tax payments because taxing authorities are usually unable or unwilling to audit consumer purchases. This makes an examination of the effectiveness of reporting and collection methods worthwhile. This study measures use tax compliance based on actual consumer behavior with real economic consequences rather than taxpayer intentions, as reported in prior work. This is important because intentions and behavior are often different, especially in an economic setting. Finally, policymakers will benefit from an effectiveness-assessment of actual methods, rather than hypothetical and potentially unfeasible approaches, to try and increase use tax compliance.

As more students take online courses as part of their college curricula, the integrity of testing in an online environment becomes increasingly important. The potential for cheating on exams is generally considered to be higher in an online environment. One approach to compensate for the absence of a physical proctor is to use a remote proctoring service that electronically monitors the student during the examination period.

We examined the exam grades for 261 students taking two different upper division accounting courses to determine if a computer-based remote proctoring service reduced the likelihood of cheating, measured through lower exam scores, as compared to classroom proctoring and no proctoring. We examined both online and on-campus courses.

In qualitative and quantitative accounting courses, evidence shows that grades were significantly lower for students who were proctored using a remote proctoring service compared to students who were not proctored. In the quantitative course, remote proctoring resulted in significantly lower final exam scores than either classroom or no proctoring. However, in the qualitative course, both remote proctoring online and live proctoring in a classroom resulted in significantly lower final exam scores than no proctoring, and they are not statistically different from each other.

Academics and administrators should find these results helpful. The results suggest that the use of proctoring services in online courses has the potential to enhance the integrity of online courses by reducing the opportunities for academic dishonesty during exams.

Walter R. Allen is Allan Murray Cartter Professor in Higher Education, Graduate School of Education and Information Studies at the University of California, Los Angeles. He is also distinguished professor of sociology and director of CHOICES, a longitudinal study of college attendance among African Americans and Latinos in California. Allen's research interests include higher education, race and ethnicity, family patterns, and social inequality. He has been a consultant to courts, communities, business, and government. Allen's more than 100 publications include: Towards a Brighter Tomorrow: College Barriers, Hopes and Plans of Black, Latino/a and Asian American Students in California (2009); Till Victory is Won: The African American Struggle for Higher Education in California (2009); Everyday Discrimination in a National Sample of Incoming Law Students (2008); Higher Education in a Global Society: Achieving Diversity, Equity and Excellence (2006); Enacting Diverse Learning Environments: Improving the Climate for Racial/Ethnic Diversity in Higher Education (1999); College in Black and White: African American Students in Predominantly White and Historically Black Public Universities (1991); and The Colorline and the Quality of Life in America (1989).

At its core, education serves to develop individual and societal knowledge. In our increasingly diverse societies, the knowledge through educational channels also conveys norms and cultural values from respective states and nations. At the same time that educational institutions ensure their longevity and relevance through services to and support from these broader levels, they also risk elevating any one cultural “story” or perspective as “the story,” to the exclusion of other member perspectives (Van Sledright, 2008, p. 110). This frustrating dilemma has unique consequences for higher education since these institutions prioritize knowledge pursuits and often have greater similarities in their discovery and application activities across their diverse, international sector than within the specific political or social contexts that characterize their state or national locations (Enders, 2004).

Purpose: We respond to a call for studies of “embodied experiences of stigma in context” by investigating how transgender embodiment shapes perceived needs for access to and experiences of “sex-specific” cancer screenings (SSCS) (e.g., breast and prostate exams, Pap smears) in the North American healthcare system.

Design/Methodology/Approach: We analyze data from semistructured interviews with a diverse sample of 35 transgender-identified adults. Based on thematic narrative analysis, we explore four themes in relation to embodiment: discrimination; discomfort and hyperawareness of genitalia; strategic reframing and active management; and SSCS health care encounters as positive and gender affirming.

Findings: In relation to SSCS, transgender individuals experience discrimination, do emotion work, and actively manage situations to obtain needed health care, and sometimes forego care because barriers are insurmountable. Health care providers' responses to transgender embodiment can disrupt health care encounters, but they can also facilitate access and create opportunities for affirmation, agency, advocacy, and new forms of interaction. Embodiment- and gender-affirming interactions with health care providers, which varied by gender, emerged as key influences on participants' experiences of SSCS.

Research Limitations/Implications: Our sample primarily includes binary gender-identified individuals, and while our interview guide covered many topics, the SSCS question did not explicitly reference testicular exams.

Practical Implications: Cancer prevention and detection Cancer prevention and detection require health care professionals who are prepared for differently embodied persons. Preventive cancer screenings are not “sex-specific”; they are relevant to individuals with medically necessary needs regardless of gender identity or embodiment.

Social Implications

Originality/Value: Few medical sociologists have focused on transgender embodiment. Findings enhance our understanding of how transgender embodiment and minority stress processes influence access to needed SSCS.

Martin’s Big Words: The Life of Dr Martin Luther King, Jr is a timeless book well-known among K-6 teachers, students, librarians and book-lovers throughout the USA. This multi-award winning picture book provides readers with insight into Dr Martin Luther King Jr’s life and the oppression and progress of African Americans before and during an era known as the modern US Civil Rights Movement (CRM). The biography outlines the period’s equity issues, and serves as a springboard for this upper elementary lesson. While Dr King played an iconic role, there were many other individuals involved in the CRM, most of whom students do not know. The purpose of this paper is to offer varying perspectives related to lesser known CRM leaders, protesters, advocates, perpetrators and bystanders.

Technology is incorporated through online research, videos and productions; thus, students actively engage in making connections to various individuals’ points of view, those both supportive and oppositional. Students conduct research while responding to higher-order, critical-thinking questions regarding groups and forces of the CRM. Then, they expand knowledge through jigsaw research activities by collecting information, responding to inquiry questions and presenting relevant evidence-based information about CRM contributors, perpetrators and bystanders.

This is a National Council for the Social Studies (NCSS) Notable Tradebook Lesson Plan.

This is a NCSS Notable Tradebook Lesson Plan.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.