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.     

Technological Protections in Copyright Law: Is More Legal Protection Needed?

Providing legal protection against the 'hacking' of technological locks used to protect copyrighted works recently has been the subject of an international treaty (the World Intellectual Property Organization Copyright Treaty), a European Community Directive (the Information Society Directive) and major copyright legislation in the USA (the Digital Millennium Copyright Act). By making hacking illegal, these legal protections fortify the technological protections employed by copyright owners to reduce infringement of their works. While copyright owners may use technological protections to compensate for the increased infringement potential in a digital world, technological protections can also be used to obtain far greater protection than the law would otherwise grant the copyright owner. In this article, Professor Loren argues that attention needs to be shifted from providing legal protection for technological protections, to providing legal protections against the overzealous use of these technological protections by content providers. She argues that laws should be enacted, and perhaps even treaties should be signed, that would prohibit the use of technological protections to impermissibly invade certain use rights recognized by a country's copyright laws.     

Post‐Legislative Scrutiny of Acts of Parliament

This Paper was presented at the XVII World Congress of the International Association of Youth and Family Law Judges and Magistrates, Belfast, Northern Ireland, 22 August to 1 September 2006.     

Roadblocks in Reforming Corrupt Agencies: The Case of the New York City School Custodians

Reformers have traditionally assumed that agencies can combat corruption through controls such as tighter oversight, increased regulation, internal audits, reorganizations, and performance accountability mechanisms. But this case study of the New York City school custodial system shows how a corrupt agency can derail these devices. New York City's $500,000,000 custodial system, responsible for maintaining its 1,200 schools, has been unleashing scandals since the 1920s despite decades of regulations, multiple reorganizations, and layers of oversight. Its history shows that a deviant culture—a management "captured" by special interests—and an infrastructure enmeshed in abusive policies will resist controls, no matter how well-crafted. True reform requires tackling institutionalized corruption through strategies like overhauling management, eradicating special interests, and aggressively punishing misconduct.     

Does the expert witness fit the crime? Injury to a child by starvation--a dietitian's testimony

After the death of their four-month-old infant, the parents were charged with injury to a child by starvation. The medical examiner documented blunt force trauma and severe malnutrition at autopsy, but the cause of death was undetermined. The legal team hired a neonatal dietitian who was able to determine that impaired growth only occurred when the infant was in the care of his parents. This information, along with other testimony, established that the lack of nutrition compromised this infant's ability to grow and develop normally, and thus contributed to the infant's death. A jury found the father guilty of injury to a child with intent, and was sentenced to 50 years in prison. The mother agreed to a plea bargain serving 25 years. The purpose of this report is to offer insight, information, and facts from this case for the benefit of others.     

Asylum,welfare and civil society: a case study in civil repair

This paper examines a civil society challenge to UK government legislation withdrawing welfare support from asylum seekers who do not claim on entry to the country. Drawing on the work of Habermas and Alexander, it considers the role of the courts as a deliberative space and elaborates the scope for civil repair in the case of a group rendered marginal by the law. In so doing, it also suggests how links could be made with the broadened conception of citizenship proposed by Isin and Turner.     

Neighborhood Socioeconomic Deprivation in Early Childhood Mediates Racial Disparities in Blood Pressure in a College Student Sample

The influence of childhood contexts on adult blood pressure is an important yet understudied topic. Using a developmental perspective, this study examines the association between neighborhood socioeconomic disadvantage in early childhood (0–5?yrs), middle childhood (6–12?yrs) and adolescence (13–18?yrs) on subsequent blood pressure in young adulthood. Data were from 263 college students (52% Black; M_age?=?19.21 years) and neighborhood socioeconomic disadvantage was measured using a tract-level Area Deprivation Index. Neighborhood disadvantage in early childhood was significantly associated with diastolic blood pressure and explained 22% of the race difference between Black and White adults. The findings are consistent with the notion that early childhood may be a sensitive period for the effects of neighborhood disadvantage on blood pressure.

     

Misconceiving ‘seasons’ in global food systems: The case of the EU Seasonal Workers Directive

This article discusses the EU Seasonal Workers Directive alongside case study data of seasonal agricultural work in Spain. The conceptual contribution is to critically consider ‘seasonality’ and the related assumptions around temporary labour migration for agricultural work. This consideration informs an analysis of the Directive's policy approach alongside its three global objectives. It is argued that this Directive is likely to fail to meet all three of these objectives; the assumed timeframe for labour demands does not correspond with unmet seasonal challenges; the lack of options for undocumented workers already in the EU may compound their marginalisation; the policy approach of circular migration and limited worker protections does not do enough to prevent new seasonal workers from falling into situations of vulnerability and undocumented status.