ISM Approach Research Articles

Expert Intermediaries and Legal Compliance: The Case of Tax Preparers

EPERTS are regularly called on for advice on legal matters. Yet little is known either about when such advice is sought or about the expert's influence on compliance with the law. As lawyers are the primary source of expert legal advice, legal scholars have been particularly attentive to the effects of legal advice on behavior but have had difficulty moving beyond speculation. Heinz observed: "To provide any reasonable definite answers to questions posed concerning the influence of lawyers ... one would need to have some measures of the nature of the relationships and interaction between lawyers and clients, including indices of lawyer influence."' Shavell recently analyzed the decision to consult a lawyer and the effect of the lawyer on legal compliance, but his focus was entirely theoretical.2 In this article, we assemble the empirical evidence urged by Heinz for one prominent area of legal compliance in which expert advice is commonly sought-tax-return preparation. We use the evidence to analyze both theoretically and empirically the types of tax-

ChemInform Abstract: AN INTERACTING SEGMENT MODEL OF MOLECULAR ELECTRIC TENSOR PROPERTIES: APPLICATION TO DIPOLE MOMENTS, POLARIZABILITIES, AND HYPERPOLARIZABILITIES FOR THE HALOGENATED METHANES

A previously developed interacting segment model [ISM—see J. Chem. Phys. 67, 2109 (1977)] is applied to a full‐scale treatment of the electric dipole moments, isotropic and anisotropic polarizabilities, and hyperpolarizabilities of a series of 12 halogenated methane molecules CXnY4−n(X,Y = H,F,Cl; n = 0–4). The ISM scheme enables the molecular properties considered to be fitted in terms of a set of ’’bare’’ electric tensor parameters for each bond, which are modified (’’dressed’’) by intramolecular electrostatic interactions. The computed results of the ISM scheme, and of a corresponding interaction‐free bond additivity model, are discussed in relation to the following: choice of geometric and bond parameters, quality of fit to experimentally determined molecular and bond properties, and predictive potential and general physical validity of the model. It is concluded that the ISM approach represents a substantial improvement over simple bond additivity as a basis for understanding molecular electric tenso...

An interacting segment model of molecular electric tensor properties: Application to dipole moments, polarizabilities, and hyperpolarizabilities for the halogenated methanes

A previously developed interacting segment model [ISM—see J. Chem. Phys. 67, 2109 (1977)] is applied to a full-scale treatment of the electric dipole moments, isotropic and anisotropic polarizabilities, and hyperpolarizabilities of a series of 12 halogenated methane molecules CXnY4−n(X,Y = H,F,Cl; n = 0–4). The ISM scheme enables the molecular properties considered to be fitted in terms of a set of ’’bare’’ electric tensor parameters for each bond, which are modified (’’dressed’’) by intramolecular electrostatic interactions. The computed results of the ISM scheme, and of a corresponding interaction-free bond additivity model, are discussed in relation to the following: choice of geometric and bond parameters, quality of fit to experimentally determined molecular and bond properties, and predictive potential and general physical validity of the model. It is concluded that the ISM approach represents a substantial improvement over simple bond additivity as a basis for understanding molecular electric tensor properties.