The latest news on the tax front is that paying taxes feels good, according to researchers quoted by NewScientist.com. It says the “surprising discovery” is based on brain scans conducted by one William Harbaugh at the University of Oregon (full disclosure: the University of Oregon is funded by taxpayers). Mr. Harbaugh, NewScientist reports, “gave 19 female university students $100, and told them some of this money would have to go towards taxes.” Then it says that each volunteer read a series of “60 separate taxation scenarios involving $0 to $45 in taxes.”

Reports NewScientist: “As the participants viewed the tax scenarios, their brains were scanned using functional magnetic resonance imaging. … Surprisingly, whenever the students read the taxation scenarios, scientists saw a spike in activity within two of the brain’s reward centres — the nucleus accumbens and caudate nucleus.” This has led Mr. Harbaugh to assert that “people probably like paying taxes more than they admit.” He believes his new study could explain the widespread compliance with tax laws. “We like to complain about it, but based on what we do, we are not as opposed to it as we like to say,” Mr. Harbaugh says.

What follows is the New York Sun’s quiz on this remarkable experiment:

1) What explains this astonishing result? a) that all 19 subjects were females; b) that all 19 were students; c) that the University of Oregon is a taxpayer-funded institution; d) that none of the 19 had to work for the $100; or e) that they didn’t have to pay in taxes all of the money for which they didn’t have to work?

2) Of what does functional magnetic resonance imaging take an image: a) taxable functions; b) taxable magnetic fields; c) functional taxable scenarios; d) taxable reward centers; e) taxable caudate nuclei.

3) People like paying taxes because: a) They’ll be put in jail if they don’t; b) they are prisoners of their nucleus accumbens; c) they don’t want to admit it; d) it gives them something about which to complain; e) it is based on what they do.

4) Based on the cited information, the correct policy course for candidates wishing to run for president is: a) raise taxes on females; b) raise taxes on university students; c) put $100 in every pot; d) equip the Internal Revenue Service with functional magnetic resonance imaging; e) limit taxes to $45.

Time’s up. Please circle the correct answers and mail them to the editor of the Sun. We will sift the answers for insights and send anything we deem of possible interest to Professor Harbaugh, with our greetings.