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B/CKC Advies - Johan de Veer – 2008 Johan de Veer Psychologist Consultant Researcher CKC Centre for Knowledge & Communication NTCA Netherlands Tax & Customs Administration
B/CKC Advies - Johan de Veer – 2008 TAX COMPLIANCE HUMAN BEHAVIOR
B/CKC Advies - Johan de Veer – 2008 ?! ? ! ?! ?!
Belastingdienst - Johan de Veer – 2010 PUBLIC SECTOR SERVICE VALUE CHAIN CITIZEN TRUST public institutions EMPLOYEE WORK satisfaction CITIZEN SERVICE satisfaction DRIVERS: Outcome Fairness Knowledge Timeliness Courtesy Extra ‘Mile’ DRIVERS: Autonomy Communications Workload Career Development Fair Pay/Benefits Work Environment Leadership/Management Heintzman& Marson 2003 Brian Marson 2007 Treasury board of Canada
Belastingdienst - Johan de Veer – 2010 HUMAN BEHAVIOR COMPLEX BIO LOGICAL UNCONSCIOUS IR RATIONAL ABNORMAL EMOTIONAL SITUATIONAL PREDICTABLE
Belastingdienst - Johan de Veer – 2010 Able  Want Dare Know  Allowed BEHAVIOR
B/CKC Advies - Johan de Veer – 2008 COMPLEX
Belastingdienst - Johan de Veer – 2010 Society Economy History Prosperity Culture Community Peers Friends Family Education Media Climate …. …. BEHAVIOR S I TUAT I ON Impulses Intentions Habits Routines Competencies Attitudes Abilities Skills Knowledge INDIVIDUAL CHARACTERISTICS Values Norms Emotions Needs Expectations Beliefs Motives Drives Moods Intelligence  Cognitive capacities Personality  Dispositions, Traits GENETICS & BIOLOGICAL FACTORS DNA & Genes & Cells & Hormones & Enzymes EFFECT RESULT OUTCOME
Belastingdienst - Johan de Veer – 2010 HUMAN BEHAVIOR RATIO EMOTION SITUATION
Belastingdienst - Johan de Veer – 2010 THINK = DO DO = THINK BEHAVIOR
B/CKC Advies - Johan de Veer – 2008 EMOTIONAL
Belastingdienst - Johan de Veer – 2010
B/CKC Advies - Johan de Veer – 2008
B/CKC Advies - Johan de Veer – 2008 Horizontal monitoringTrustCooperationTransparency ServiceUnderstandingCommunication
Belastingdienst - Johan de Veer – 2010 TRUST Means “Taking a Risk” Is a ‘Way of thinking’ Is a ‘Proces’ Is more than ‘Self interest’ Can grow through ‘Conflicts’ You can trust ‘People, Business, Society’
Belastingdienst - Johan de Veer – 2010 TRUST Crucial for society Fundamental in a Human’s live Essential for survival Biologically based Important character trait Basis of wellbeing & prosperity
Belastingdienst - Johan de Veer – 2010 POSITIVE FACTS BELIEF NEGATIVE STADIA VAN VERTROUWEN TRUST Still … TRUST  Until … SUSPICIOUS    Until … SUSPICIOUS Still …
Belastingdienst - Johan de Veer – 2010
Belastingdienst - Johan de Veer – 2010
Belastingdienst - Johan de Veer – 2010
Belastingdienst - Johan de Veer – 2010 PYGMALION EFFECT We have Expections of others Which we communicate by many signals ‘Others’ react (behavior/results) Our “Expectation” is met (“I knew it”)   “That’s How We Like It” ?!
Belastingdienst - Johan de Veer – 2010 TRUST BEHAVIOR EFFECT CONFIDENCE SELFEFFICACY
Belastingdienst - Johan de Veer – 2010
B/CKC Advies - Johan de Veer – 2008 BIOLOGICAL
Belastingdienst - Johan de Veer – 2010 Don’t try this at home
Belastingdienst - Johan de Veer – 2010
Belastingdienst - Johan de Veer – 2010 AMYGDALA
B/CKC Advies - Johan de Veer – 2008 HUMAN Cognition MAMMAL Emotion REPTILE Instinct
Belastingdienst - Johan de Veer – 2010 FIGHT FLIGHT	 FREEZE THINK
B/CKC Advies - Johan de Veer – 2008 IRRATIONAL
B/CKC Advies - Johan de Veer – 2008 ARE WE REALLY: Rational?   Selfinterested? Attaining goals at minimum cost? We prefer avoiding losses to acquiring gains We donate money to good causes and do community work for free We choose an expensive article because we get a ‘free gift’ We can’t decide between ‘small’ short-term goals and ‘big’ long-term goals We pay taxes    (we don’t love it, but we do)
B/CKC Advies - Johan de Veer – 2008 BEHAVIORAL ECONOMIC MAN
B/CKC Advies - Johan de Veer – 2008 ABNORMAL
B/CKC Advies - Johan de Veer – 2008 Personality and tax evasion Positive relation •	Egoism,  Social isolation Psychoticism 					(Manipulative, impulsive, not responsible) Negative relation •	Social responsibility,  Risk aversion Conscientiousness 						(Conventional, planful, and detail-oriented)
Belastingdienst - Johan de Veer – 2010
B/CKC Advies - Johan de Veer – 2008 UNCOUNSCIOUS
B/CKC Advies - Johan de Veer – 2008
Belastingdienst - Johan de Veer – 2010 http://www.unconsciouslab.com/ http://mind333.wordpress.com/ http://www.gladwell.com/blink/
B/CKC Advies - Johan de Veer – 2008 Priming “everyday sights, smells and sounds can selectively activate goals or motives that people already have ”
Belastingdienst - Johan de Veer – 2010  60% 50%
Belastingdienst - Johan de Veer – 2010  60% 40%
Belastingdienst - Johan de Veer – 2010 The feel of it  Students who held a cup of iced coffee rated a hypothetical person they later read about as being much colder, less social and more selfish than did their fellow students, who had held a cup of hot java.
Belastingdienst - Johan de Veer – 2010 The smell of it People tidy up more thoroughly when there’s a faint scent of lemon in the air
Belastingdienst - Johan de Veer – 2010 It’s what you see People become more conforming when they watch foto’s of accountants
Belastingdienst - Johan de Veer – 2010 It’s what you see People become more competitive if there’s a briefcase in sight
Belastingdienst - Johan de Veer – 2010 What’s in a word? People are more cooperative if they glimpse words like “dependable” and “support”. People become more rude when reading words like “impatience”, “fight” and “agression”.
Belastingdienst - Johan de Veer – 2010 Solomon Asch, Conformity experiments, 1951 Control 3%, Experiment 36%, 75% <1
Belastingdienst - Johan de Veer – 2010 It’s where and what you eat "exposure to fast food and related symbols reinforces an emphasis on impatience and instant gratification and that fast food can have a far broader impact on individuals' behaviors and choices than previously thought.“
Belastingdienst - Johan de Veer – 2010
Belastingdienst - Johan de Veer – 2010 Control Fraude Inspection Lawbreaking Prosecution Corrections Sanctions Lawsuit Malversations COMPLIANCE OFFICER COMPLIANCE TRUST    SERVICE BEHAVIORMANAGER
B/CKC Advies - Johan de Veer – 2008 SITUATIONAL
B/CKC Advies - Johan de Veer – 2008
“Each urinal at the Amsterdam airport has the black outline of a fly etched into the porcelain-”This improves the man’s aim,” says Aad Kieboom, an economist. His staff conducted fly-in-urinal trials and found that etchings reduce spillage by 80 per cent. The Dutch will transfer the technology to New York. “It gives a guy something to think about,” says Jan Jansen, the new Dutch general manager in New York. “It’s a perfect example of process control.”
NUDGE Choice Architecture Libertarian Paternalism
Passive Choice: DEFAULT
B/CKC Advies - Johan de Veer – 2008 PREDICTABLE
Belastingdienst - Johan de Veer – 2010
Belastingdienst - Johan de Veer – 2010 Monitoring Style DISTRUST Control & Sanctions TRUST Information & Education BEHAVIOR TRUSTWORTHY Good Intentions NOT TO BE TRUSTED Bad Intentions Too Hard Too Soft
Belastingdienst - Johan de Veer – 2010 Monitoring Style DISTRUST Control & Sanctions TRUST Information/Education 50 % 50 % 25% 25% 25% 25% TRUSTWORTHY Good Intentions 50% Behavioral Style 25% 25% 25% 25% NOT TO BE TRUSTED Bad Intentions 50% ‘Beating the Odds’   Information (Intelligence) ,[object Object]
 Controlling tools & skills
 Professional Knowledge
 Intuition
 Cooperation

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FISCALIS Human Nature - Behavioral Science

  • 1. B/CKC Advies - Johan de Veer – 2008 Johan de Veer Psychologist Consultant Researcher CKC Centre for Knowledge & Communication NTCA Netherlands Tax & Customs Administration
  • 2.
  • 3. B/CKC Advies - Johan de Veer – 2008 TAX COMPLIANCE HUMAN BEHAVIOR
  • 4. B/CKC Advies - Johan de Veer – 2008 ?! ? ! ?! ?!
  • 5. Belastingdienst - Johan de Veer – 2010 PUBLIC SECTOR SERVICE VALUE CHAIN CITIZEN TRUST public institutions EMPLOYEE WORK satisfaction CITIZEN SERVICE satisfaction DRIVERS: Outcome Fairness Knowledge Timeliness Courtesy Extra ‘Mile’ DRIVERS: Autonomy Communications Workload Career Development Fair Pay/Benefits Work Environment Leadership/Management Heintzman& Marson 2003 Brian Marson 2007 Treasury board of Canada
  • 6. Belastingdienst - Johan de Veer – 2010 HUMAN BEHAVIOR COMPLEX BIO LOGICAL UNCONSCIOUS IR RATIONAL ABNORMAL EMOTIONAL SITUATIONAL PREDICTABLE
  • 7. Belastingdienst - Johan de Veer – 2010 Able Want Dare Know Allowed BEHAVIOR
  • 8. B/CKC Advies - Johan de Veer – 2008 COMPLEX
  • 9. Belastingdienst - Johan de Veer – 2010 Society Economy History Prosperity Culture Community Peers Friends Family Education Media Climate …. …. BEHAVIOR S I TUAT I ON Impulses Intentions Habits Routines Competencies Attitudes Abilities Skills Knowledge INDIVIDUAL CHARACTERISTICS Values Norms Emotions Needs Expectations Beliefs Motives Drives Moods Intelligence Cognitive capacities Personality Dispositions, Traits GENETICS & BIOLOGICAL FACTORS DNA & Genes & Cells & Hormones & Enzymes EFFECT RESULT OUTCOME
  • 10. Belastingdienst - Johan de Veer – 2010 HUMAN BEHAVIOR RATIO EMOTION SITUATION
  • 11. Belastingdienst - Johan de Veer – 2010 THINK = DO DO = THINK BEHAVIOR
  • 12.
  • 13.
  • 14. B/CKC Advies - Johan de Veer – 2008 EMOTIONAL
  • 15. Belastingdienst - Johan de Veer – 2010
  • 16. B/CKC Advies - Johan de Veer – 2008
  • 17. B/CKC Advies - Johan de Veer – 2008 Horizontal monitoringTrustCooperationTransparency ServiceUnderstandingCommunication
  • 18. Belastingdienst - Johan de Veer – 2010 TRUST Means “Taking a Risk” Is a ‘Way of thinking’ Is a ‘Proces’ Is more than ‘Self interest’ Can grow through ‘Conflicts’ You can trust ‘People, Business, Society’
  • 19. Belastingdienst - Johan de Veer – 2010 TRUST Crucial for society Fundamental in a Human’s live Essential for survival Biologically based Important character trait Basis of wellbeing & prosperity
  • 20. Belastingdienst - Johan de Veer – 2010 POSITIVE FACTS BELIEF NEGATIVE STADIA VAN VERTROUWEN TRUST Still … TRUST Until … SUSPICIOUS Until … SUSPICIOUS Still …
  • 21. Belastingdienst - Johan de Veer – 2010
  • 22. Belastingdienst - Johan de Veer – 2010
  • 23. Belastingdienst - Johan de Veer – 2010
  • 24. Belastingdienst - Johan de Veer – 2010 PYGMALION EFFECT We have Expections of others Which we communicate by many signals ‘Others’ react (behavior/results) Our “Expectation” is met (“I knew it”) “That’s How We Like It” ?!
  • 25. Belastingdienst - Johan de Veer – 2010 TRUST BEHAVIOR EFFECT CONFIDENCE SELFEFFICACY
  • 26. Belastingdienst - Johan de Veer – 2010
  • 27. B/CKC Advies - Johan de Veer – 2008 BIOLOGICAL
  • 28. Belastingdienst - Johan de Veer – 2010 Don’t try this at home
  • 29. Belastingdienst - Johan de Veer – 2010
  • 30. Belastingdienst - Johan de Veer – 2010 AMYGDALA
  • 31. B/CKC Advies - Johan de Veer – 2008 HUMAN Cognition MAMMAL Emotion REPTILE Instinct
  • 32. Belastingdienst - Johan de Veer – 2010 FIGHT FLIGHT FREEZE THINK
  • 33. B/CKC Advies - Johan de Veer – 2008 IRRATIONAL
  • 34. B/CKC Advies - Johan de Veer – 2008 ARE WE REALLY: Rational? Selfinterested? Attaining goals at minimum cost? We prefer avoiding losses to acquiring gains We donate money to good causes and do community work for free We choose an expensive article because we get a ‘free gift’ We can’t decide between ‘small’ short-term goals and ‘big’ long-term goals We pay taxes (we don’t love it, but we do)
  • 35. B/CKC Advies - Johan de Veer – 2008 BEHAVIORAL ECONOMIC MAN
  • 36. B/CKC Advies - Johan de Veer – 2008 ABNORMAL
  • 37. B/CKC Advies - Johan de Veer – 2008 Personality and tax evasion Positive relation • Egoism, Social isolation Psychoticism (Manipulative, impulsive, not responsible) Negative relation • Social responsibility, Risk aversion Conscientiousness (Conventional, planful, and detail-oriented)
  • 38. Belastingdienst - Johan de Veer – 2010
  • 39. B/CKC Advies - Johan de Veer – 2008 UNCOUNSCIOUS
  • 40. B/CKC Advies - Johan de Veer – 2008
  • 41. Belastingdienst - Johan de Veer – 2010 http://www.unconsciouslab.com/ http://mind333.wordpress.com/ http://www.gladwell.com/blink/
  • 42. B/CKC Advies - Johan de Veer – 2008 Priming “everyday sights, smells and sounds can selectively activate goals or motives that people already have ”
  • 43. Belastingdienst - Johan de Veer – 2010  60% 50%
  • 44. Belastingdienst - Johan de Veer – 2010  60% 40%
  • 45. Belastingdienst - Johan de Veer – 2010 The feel of it Students who held a cup of iced coffee rated a hypothetical person they later read about as being much colder, less social and more selfish than did their fellow students, who had held a cup of hot java.
  • 46. Belastingdienst - Johan de Veer – 2010 The smell of it People tidy up more thoroughly when there’s a faint scent of lemon in the air
  • 47. Belastingdienst - Johan de Veer – 2010 It’s what you see People become more conforming when they watch foto’s of accountants
  • 48. Belastingdienst - Johan de Veer – 2010 It’s what you see People become more competitive if there’s a briefcase in sight
  • 49. Belastingdienst - Johan de Veer – 2010 What’s in a word? People are more cooperative if they glimpse words like “dependable” and “support”. People become more rude when reading words like “impatience”, “fight” and “agression”.
  • 50. Belastingdienst - Johan de Veer – 2010 Solomon Asch, Conformity experiments, 1951 Control 3%, Experiment 36%, 75% <1
  • 51. Belastingdienst - Johan de Veer – 2010 It’s where and what you eat "exposure to fast food and related symbols reinforces an emphasis on impatience and instant gratification and that fast food can have a far broader impact on individuals' behaviors and choices than previously thought.“
  • 52. Belastingdienst - Johan de Veer – 2010
  • 53. Belastingdienst - Johan de Veer – 2010 Control Fraude Inspection Lawbreaking Prosecution Corrections Sanctions Lawsuit Malversations COMPLIANCE OFFICER COMPLIANCE TRUST SERVICE BEHAVIORMANAGER
  • 54. B/CKC Advies - Johan de Veer – 2008 SITUATIONAL
  • 55. B/CKC Advies - Johan de Veer – 2008
  • 56. “Each urinal at the Amsterdam airport has the black outline of a fly etched into the porcelain-”This improves the man’s aim,” says Aad Kieboom, an economist. His staff conducted fly-in-urinal trials and found that etchings reduce spillage by 80 per cent. The Dutch will transfer the technology to New York. “It gives a guy something to think about,” says Jan Jansen, the new Dutch general manager in New York. “It’s a perfect example of process control.”
  • 57. NUDGE Choice Architecture Libertarian Paternalism
  • 59. B/CKC Advies - Johan de Veer – 2008 PREDICTABLE
  • 60. Belastingdienst - Johan de Veer – 2010
  • 61. Belastingdienst - Johan de Veer – 2010 Monitoring Style DISTRUST Control & Sanctions TRUST Information & Education BEHAVIOR TRUSTWORTHY Good Intentions NOT TO BE TRUSTED Bad Intentions Too Hard Too Soft
  • 62.
  • 67. Bit of luck!50% 0% ‘BASERATE’ 50% 0%
  • 68. Belastingdienst - Johan de Veer – 2010 Monitoring Style DISTRUST Control & Sanctions TRUST Information/Education 10 % 90 % 9% 81% TRUSTWORTHY Good Intentions 90% Too Hard Behavioral Style 9% 1% NOT TO BE TRUSTED Bad Intentions 10% Too Soft 100% +18% 90% 0% 10% 0%
  • 69. Belastingdienst - Johan de Veer – 2010 Gametip 1-5 ‘Until’ … Start with Trust Know the ‘Baserate’ Collect and use ‘Intelligence’ Use your ‘intuition’ Stay smart! Don’t get fooled! Information Knowledge & Experience
  • 70. Belastingdienst - Johan de Veer – 2010 Be Nice, Positive, Appreciative Use the ‘others’ (Conformity / Norm) Make it Fun Use rewards more and first Use punishment less and at last