What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

Bringing the Falklands/Malvinas Home: Young People's Everyday Engagements with Geopolitics in Domestic Space

This paper draws on recent research examining feminist and everyday geopolitics to focus on the relatively neglected domestic sphere as a space where geopolitical events like the Falklands/Malvinas war are learnt, (re)produced, remembered and contested by young people. It presents qualitative data drawn from interviews with young people from Argentina (Río Gallegos) and the Falkland Islands (Stanley), locations with intimate connections to the 1982 war. It argues that research in domestic environments that engages the familial relations, objects and practices that embody geopolitical pasts can help make sense of how young people (are able to) express geopolitical agency.     

Liberal Equality, Exploitation, and the Case for an Unconditional Basic Income

This paper considers whether arguments presented in Philippe Van Parijs' Real Freedom for All: What (if Anything) Can Justify Capitalism? succeed in rebutting the objection that the introduction of a substantial unconditional basic income (UBI) would allow non-working citizens to free-ride on the efforts of, and so exploit, working citizens. It considers Van Parjis' 'external assets argument' for UBI, and finds that this argument does not succeed in reconciling payment of a substantial UBI with the reciprocity principle which underpins this 'exploitation objection'. It considers and rejects Van Parijs' implicit claim that the exploitation objection must be grounded in a distributive principle which contradicts the egalitarian commitment to prevent brute luck inequality. It concludes that Van Parjis has failed, thus far, to articulate a convincing response to the exploitation objection.