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.     

The Economics of the “Final Solution”*

The economics of the Holocaust is a many‐facetted subject that is an integral part of the Holocaust's history. This paper describes some of the results of the new research since 1990 and discusses the economic rationalities employed by the perpetrators in despoiling the Jews. Economic considerations accompanied the timing and pace of the expropriation of Jewish assets and their “Aryanization.” The new research also shows that there was widespread collaboration in the expropriation of the Jews by private interests both inside Germany and in German‐controlled Europe and that networks of bureaucrats and private interests joined to achieve Nazi goals. The combination of expropriation and mass murder was one of the aspects of the Holocaust that made it unique.     

The European-ness of Estonia's Ethnic Integration Policy: Nation,culture, and security in an applicant state

This article argues that the process of European Union accession prioritises the linguistic and cultural hegemony of the ethnic Estonian majority as a necessary condition of securing post-Soviet Estonia in an enlarged European Union. This occurs through a conceptualisation of security used by 'e´lites of statecraft' that binds together 'nation', 'culture', and 'state' as cornerstones of a stable interstate system. Evidence is gathered from extensive interviews with Estonian and western European officials as well as analyses of international agreements on minority rights and Estonia's main ethnic integration document, State Programme: Integration in Estonian Society 2000-2007. Estonia's ethnic integration policy should not be understood as a peculiar, eastern European case of cultural protectionism. Rather, it is a logical expression of broader European patterns of political organisation. The research was funded by a 1999-2000 Fulbright-IIE fellowship to Estonia and 2000-01 David L. Boren Fellowship. I would like to thank the staff of the Integration Foundation and the United Nations Development Program: Estonia for their invaluable assistance during my ethnographic fieldwork. Numerous diplomats, administrators, officials, and minority leaders also provided indispensable help. I would also like to thank Merje Kuus and two anonymous reviewers for their insightful comments.     

Entpreprenerial Universities and Technology Transfer: A Conceptual Framework for Understanding Knowledge-Based Economic Development

This paper offers a framework to illuminate the role of universities in systems of innovation. The framework attempts to incorporate economic, social, and political influences that affect the ability of universities to both create new knowledge and deploy that knowledge in economically useful ways and thereby contribute to economic growth and prosperity. The objective of this paper is to build a more general understanding of university–industry relationships and their role in knowledge-based innovation systems.