We contribute to the empirical debate on whether we understand and predict mental states by using simulation (simulation theory) or by relying on a folk psychological theory (theory theory). To decide between these two fundamental positions, it has been argued that failure to predict other people's choices would be challenging evidence against the simulation view. We test the specific claim that people prefer the rightmost position in choosing among equally valued objects, and whether or not this position bias can be (...) correctly predicted. A series of experiments shows that the bias appears only in a specific spatial arrangement and that it can be correctly predicted given adequate imaginative input. In concert with other recent findings on the correct prediction of choices these findings do actually strengthen, rather than challenge, the simulation account on the prediction of mental states. (shrink)

The motivation to comply or not to comply is considerably influenced by beliefs, attitudes, and social representations of taxpayers. These subjective conceptualizations and evaluations are often not objective or true, but they determine how citizens construct their subjective reality. Attitudes, judgments, and behavior intentions eventually shape people’s behavior which is often more affected by what they think than by what actually is. We first explain what social representations are, how they are related to individual attitudes, and to what extent both (...) social representations and attitudes shape behavior according to the existing psychological literature. In the following section we present three of our own studies on taxpayers’ social representations of taxes and their attitudes towards tax evasion and tax avoidance. These empirical studies identify relevant differences in attitudes between different occupation groups: Self-employed entrepreneurs express less favorable views on taxes and the tax authorities and as a result feel more restricted and hindered in their work, while employed workers focus stronger on the exchange function between tax payments and the resulting provision of public goods. Despite the differences, in all occupation groups tax evasion is not perceived as a severe crime and tax evaders are even judged quite positively and as more intelligent than the typical tax payer. The most recent study suggests that tax evasion might not be evaluated as positive anymore as in earlier studies, but instead tax avoidance seems to be morally accepted and taxpayers engaging in tax avoidance are judged more positive than the typical taxpayer. (shrink)

We contribute to the empirical debate on whether we understand and predict mental states by using simulation (simulation theory) or by relying on a folk psychological theory (theory theory). To decide between these two fundamental positions, it has been argued that failure to predict other people’s choices would be challenging evidence against the simulation view. We test the specific claim that people prefer the rightmost position in choosing among equally valued objects, and whether or not this position bias can be (...) correctly predicted. A series of experiments shows that the bias appears only in a specific spatial arrangement and that it can be correctly predicted given adequate imaginative input. In concert with other recent findings on the correct prediction of choices these findings do actually strengthen, rather than challenge, the simulation account on the prediction of mental states. (shrink)