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Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue Service because of the tax impact on both corporations and employees. The guidance provided via statutory and administrative authority does not fully address this issue. Specifically, there is a lack of clarity and consistency in this arena of tax. Our study examines reasonable compensation in closely held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the US Tax Court. The time frame of judicial decisions covers 1983 through 2014. We use regression models and chi-square tests to analyze the effect of gender, political affiliation, and family composition on US Tax Court decisions in reasonable compensation cases. We find that the judge’s gender and tenure/experience are significant. Our results also suggest a relationship between the duration of the case and the judge’s decision. Our significant variables include judge’s gender, number of tax years covered by the case, taxpayer’s gender, and tenure/experience of the judge.

Worker classification continues to be a highly litigated area of taxation. That is, the status of a worker as an employee or independent contractor remains a topic closely scrutinized by the Internal Revenue Service. This study examines factors that the judiciary deems relevant in ruling whether a worker is an employee or independent contractor. A backward stepwise logistic regression model is implemented to categorize the factors that best predict the court’s decision on whether a worker is either an employee or independent contractor pursuant to the factors in Revenue Ruling 87-41 (1987-1 CB 296), judge gender, and political affiliation. The results indicate three factors (supervision/instructions, continuing relationship, and the right to discharge) are capable of accurately predicting 93 percent of the decisions made by the US Tax Court. Other findings support notable statistical differences between male and female judges rendering decisions and reaching conclusions. Also, there is a statistically significant difference based on the type of industry. Political affiliation appears to have no significant impact on judicial rulings.

Married couples receive tax benefits such as favorable tax rates, higher exclusions, higher phase-outs, and combined deductions. However, joint and several tax liability is a major issue facing these taxpayers. The term innocent spouse relief, within the Internal Revenue Code, is a direct result of one spouse failing to satisfy the joint liability for the married couple. Since both individuals are jointly and severally liable for the combined liability, the innocent spouse may be responsible for the liability in whole or in part. Our study examines this highly litigated arena of innocent spouse relief. To assist in this area of taxation, the Internal Revenue Service has provided taxpayers and tax practitioners with guidance. Revenue Procedure 2003-61 (2003-2 CB 296) outlines factors useful in determining whether innocent spouse relief should be granted. Additionally, this study creates a predictive model containing only three significant factors (economic hardship, knowledge/reason, significant benefit) capable of predicting with approximately 89% accuracy. These same three variables are significant after running multiple regression with p-values of 0.002 (economic hardship), 0.000 (knowledge/reason to know), and 0.001 (significant benefit). These factors provide valuable insight to practitioners when advising clients on challenging or accepting the Internal Revenue Service's decision. Additionally, abuse is marginally significant in the regression model. Also, judge gender and political affiliation are analyzed. However, the gender of the judge and political affiliation fail to be statistically significant using the chi-square test and regression model.

We reviewed U.S. federal and state sexual harassment court cases involving a prior workplace romance between the plaintiff and alleged harasser. Results of our content analysis show that, unlike employees’ decisions, judges’ decisions can be predicted from legal but not ethically salient extralegal case features. Hence, when compared to prior research, our study reveals the following discrepancy: judges follow a traditional legal model, whereas employees follow an ethical model when making decisions about romance‐harassment cases. Our study also reveals that the mere presence (versus absence) of a prior romance reduces the likelihood of a plaintiff’s success in a harassment case. We discuss implications for management practice and research from the perspective of legal and ethical decision making.

The cultivation and maintenance of a brand is becoming increasingly important as politicians seek to connect with constituents. Through the lens of social cognition and group dynamics, this paper aims to understand the impact of evaluations of politician brands on voter intentions.

Three studies utilize the social cognition constructs of warmth and competence from the stereotype content model (SCM) and Brands as Intentional Agents Framework (BIAF) to evaluate the impact of brand perceptions on voting intentions, comparing fit between the models. The first study establishes the impact of these perceptions on existing politicians. The second study replicates these effects while controlling for party affiliation and extraneous factors and explicitly studies politicians as brands. The third study examines the formation of perceptions and assumptions when full information is unavailable.

Social cognition and group dynamics drive responses to politician brands. The data herein support perceptions of warmth and competence as significant predictors of voting intentions. Dependent upon whether the politician is being evaluated as a brand or a person, BIAF or SCM predicts the dimension that will be most impactful. These patterns persist in the absence of full information. As expected, voting intentions increased significantly when the voter was of the same (vs opposing) party as that of the candidate.

Conducted during an election year, evaluations of politicians are susceptible to the current political climate and the predominantly two party political system in which the studies were conducted. The design of Studies 2 and 3 addresses some of these limitations. Results point toward the interrelated nature of warmth and competence perceptions and the usefulness of applying both BIAF and SCM to understand how voters view politicians and the drivers of voting intentions.

This study evidences the depth to which perceptions of candidates impact voting intent, establishing politicians’ unique position as both brands and people. These findings prove useful in interpreting the outcome of elections this year, and beyond.

Expanding a limited body of existing research, this work contributes to our understanding of the application of SCM within the context of politician brands. As the first concurrent investigation of SCM and BIAF, these findings are of value to political strategists and academics alike. The contribution is augmented by the consideration of the impact of party affiliation and missing information.

Looks at the reasons for the collapse of both regimes and considers the importance of repression with these developments. Contrasts the methods of Imperial Russia with the Bolsheviks looking at Court proceedings, prison conditions, education and propaganda in prison, exile and the secret police. Concludes that whilst social support is usually seen as essential for survival of a system, repression is not regarded as a positive element but can become the method for a system’s survival and stability.