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.     

儿童攻击性的精神分析式解读——温尼科特的攻击性理论

攻击性是儿童较为常见的行为,理论界对攻击性的认识一直存在分歧.温尼科特的攻击性理论可以帮助我们从现代精神分析的视角理解儿童的攻击性.温尼科特认为,攻击性是与生俱来的,但其性质随着婴儿成长所依赖环境的不同而改变,够好的环境使儿童的攻击性逐渐整合,不够好的环境迫使攻击性以破坏的、反社会的方式显示出来.原初攻击性是原初爱的表达,并帮助儿童确立一个有自身界限的独立的外部世界.从客体关联到客体使用的发展过程中,儿童攻击客体同时客体幸存于攻击导致儿童对现实的确认和对内部客体与外部客体的区分.反社会倾向最初表达了被剥夺儿童的无助感,是向环境发出的求救信号,是对环境失败而阻碍情绪发展的一种补偿.     

Facing the future: young people's awareness of the 2001 British general election advertising campaigns

This paper presents findings from a national survey of ‘potential’ first time voters at the 2001 British general election. It investigates these young people's awareness of the advertising used by the main political parties during this election. Overall what emerges is a young electorate aware of the advertising, who were interested in the election itself and nearly half of whom say they voted in it. Consequently the findings reject the notion that young people are generically unaware of and disinterested in party political messages. In addition the findings indicate that the political parties' print advertisements—to some degree—are penetrating the first layer of young people's message processing, suggesting they are a useful aid in capturing the youth vote. Copyright © 2003 Henry Stewart Publications     

Eleanor Rathbone and the Politics of Citizenship

Despite Eleanor Rathbone having many firsts to her name she is largely forgotten. While students are now taught little about her ideas or successful political campaigns as an Independent MP, her ideas on feminism are relevant to today's political debate about the rise of anti-social behaviour. The failure of many families to teach their offspring those common decencies which make possible living in close proximity to other human beings brings back centre stage Eleanor Rathbone's views on endowing motherhood.     

Electoral infidelity: Why party members cast defecting votes

Party politics and electoral research generally assume that party members are loyal voters. This article first assesses the empirical basis for this assumption before providing individual‐level explanations for defection. It combines prominent theories from party politics and electoral behaviour research and argues that internal disagreement and external pressure can each bring about disloyal voting. The hypotheses are motivated with multi‐country European survey data and tested on two sets of party‐level national surveys. The results show, first, that, on average, 8 per cent of European party members cast a defecting vote in the last election, and second, that dissatisfaction with the leadership is the strongest predictor of defection. Additionally, internal ideological disagreement is associated with higher probabilities of defection, whereas the effects of pull factors in the form of contentious policies are rather limited. These findings emphasise the importance of testing scientific assumptions and the potential significance of party leadership contests.     

The association between childhood sexual abuse and sexual coercion in men: a test of possible mediators

ABSTRACT

We examined the associations between childhood sexual abuse (CSA), childhood physical abuse (CPA), sexual domain variables, antisocial tendencies, and sexually coercive behaviour in a non-forensic sample of 173 heterosexual men. CSA was associated with paraphilic interests and experiences, a more extensive sexual life history, and early antisocial tendencies. CPA was associated with paraphilic interests and experiences, more self-reported delinquency, higher sensation seeking, and early antisocial tendencies. Sexual domain variables (e.g. number of sexual partners, sexual interest in sadomasochism) mediated the link between CSA and sexually coercive behaviour, but antisocial domain variables (e.g. delinquency, sensation seeking) did not. Of the two sexual domains examined, extensive sexual life history rather than paraphilias mediated the association between CSA and sexually coercive behaviour. These results suggest CSA and CPA are associated with both sexual and antisocial outcomes, and that, for some victims of CSA, having an extensive sexual life history may account for the association between CSA and sexually coercive behaviour later in life.     

EU issue voting and the 2014 European Parliament elections: a dynamic perspective

EU issue voting in European Parliament elections has been shown to be highly conditional upon levels of EU politicization. The present study analyzes this conditionality over time, hypothesizing that the effect of EU attitudes on EP vote preferences is catalyzed as EP elections draw closer. In contrast to extant cross-sectional post-election studies, we use a four-wave panel study covering the six months leading up to the Dutch EP elections of 2014, differentiating between party groups (pro, anti, mixed) and five EU attitude dimensions. We find that EU issue voting occurs for both anti- and pro-EU parties, but only increases for the latter. For mixed parties we find no effect of EU attitudes, yet their support base shifts in the anti-EU direction as the elections draw closer. The overarching image, however, is one of surprising stability: EU attitudes form a consistent part of EP voting motivations even outside EP election times.     

Clarity of responsibility and foreign policy performance voting

Do voters’ assessments of the government's foreign policy performance influence their vote intentions? Does the ‘clarity of responsibility’ in government moderate this relationship? Existing research on the United States demonstrates that the electorate's foreign policy evaluations influence voting behaviour. Whether a similar relationship exists across the advanced democracies in Europe remains understudied, as does the role of domestic political institutions that might generate responsibility diffusion and dampen the effect of foreign policy evaluations on vote choice. Using the attitudinal measures of performance from the 2011 Transatlantic Trends survey collected across 13 European countries, these questions are answered in this study through testing on incumbent vote the diffusion‐inducing effects of five key domestic factors frequently used in the foreign policy analysis literature. Multilevel regression analyses conclude that the electorate's ability to assign punishment decreases at higher levels of responsibility diffusion, allowing policy makers to circumvent the electoral costs of unpopular foreign policy. Specifically, coalition governments, semi‐presidential systems, ideological dispersion among the governing parties and the diverse allocation of the prime ministerial and foreign policy portfolios generate diffusion, dampening the negative effects of foreign policy disapproval on vote choice. This article contributes not only to the debate on the role of foreign policy in electoral politics, but also illustrates the consequential effects of domestic institutions on this relationship.     

Pushed by national politics or pulled by localism? Voting for independent local parties in the Netherlands

This study examines why citizens in the Netherlands vote for independent local parties. These are parties that run in municipal council elections, but do not run in elections at higher levels. This article examines a number of expectations: namely that voters vote for these parties out dissatisfaction with established parties, that they do so because they have a 'localist' political orientation or that they do so because their own national party is not running in the municipal elections. More support is found for the idea that voters vote for local parties because they are pushed away by national parties (either because they do not participate in some municipalities or because voters distrust them) than for the idea that voters vote for local parties for positive reasons, such as a localist political orientation. This article examines two surveys concerning voting behaviour in the 2014 Dutch municipal elections.     

Gender,populist attitudes,and voting: explaining the gender gap in voting for populist radical right and populist radical left parties

Empirical studies have demonstrated that compared to almost all other parties, populist radical right (PRR) parties draw more votes from men than from women. However, the two dominant explanations that are generally advanced to explain this disparity – gender differences regarding socio-economic position and lower perceptions regarding the threat of immigrants – cannot fully explain the difference. The article contends that it might actually be gender differences regarding the conceptualisation of society and politics – populist attitudes – that explain the gender gap. Thus, the gap may be due, in part, to differences in socialisation. The article analyses EES 2014 data on voting for the populist radical right and the populist radical left in nine European countries. Across countries, the gender gap in voting for the PRR is indeed partly explained by populist attitudes. For populist radical left parties, the results are less clear, suggesting that populism has different meanings to voters on the left and on the right.