Keywords: Density functional calculations / Hyperconjugation / Inductive effect / Polarizability Substituents effects of the alkyl groups, both straight-chain and branched, were evaluated by means of model reaction series, each comparing the acidities and basicities of the same or very similar compounds. Four such models were examined, one based on known gas-phase experimental data (acidity and basicity of alcohols), the three others on density-functional calculations at the levels B3LYP/6-311++G(2df,2pd)//B3LYP/6-311++G(2df,2pd) or B3LYP/6-311+G(d,p)//B3LYP/6-311+G(d,p): acidity and basicity of 4-substituted bicyclo[2.2.2]octan-1-ols, stability of borate anions compared to the stability of ammonium cations, and acidity of imines compared to the basicity of ketones. In all cases the alkyl groups stabilize both the anions and cations; with straight-chain alkyls the effect is proportional and can