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.     

Elections and government spending

It is widely believed that electoral pressures cause legislators to favor government spending programs. This electoral theory of spending is shown to encompass two core hypotheses: (1) the electoral consequences hypothesis, which states that support for spending programs improves the representative's electoral showing; and (2) the legislator insecurity hypothesis, which states that greater electoral insecurity leads representatives to be more in favor of spending programs. A test of these ideas using spending scores for U.S. representatives in 1986 finds that neither hypothesis is supported by the data.     

The tax-spend debate: Time series evidence from state budgets

This paper examines the temporal relationship between revenues and expenditures for the forty-eight contiguous states over an annual period 1942 to 1992. Using an error-correction model, we find that the tax-spend hypothesis is supported for twenty-four states. The spend-tax hypothesis is valid for eight states while the fiscal synchronization hypothesis is supported for eleven states. The remaining five states failed the diagnostic tests for error-correction modeling.     

Technology transfer in the construction industry

The Journal of Technology Transfer - The demand for affordable, high-quality homes and premises has increased as society has evolved. Construction companies have shown that an industrialised...     

Bush: The Sequel

This article examines the likely foreign policy initiatives of the U.S. under the leadership of George W. Bush. The new president has outlined a fairly thorough critique of America's international behavior in the 1990s. Because a leader's public statements arguably serve to persuade various audiences and to build support for policy change, the article takes Bush's words quite seriously—along with those spoken or written by his closest foreign affairs advisors. Bush intends to abandon the so-called Clinton Doctrine and deploy national missile defenses. He is critical of American policies toward China and Russia, but has not presented bold new initiatives toward those powers. Under the rubric of "compassionate conservatism," Bush may alter U.S. relations toward the Global South in some interesting ways. The president and his advisors often purport to be realists, but the article demonstrates that their own words belie this claim as they often justify policies based on ideals rather than the pursuit of power.     

Adolescents’ Self-Perception of Morality,Competence, and Sociability and their Interplay with Quality of Family,Friend, and School Relationships: A Three-Wave Longitudinal Study

Morality, competence, and sociability have been conceptualized as fundamental dimensions on which individuals ground their evaluation of themselves and of other people and groups. In this study, we examined the interplay between self-perceived morality, competence, and sociability and relationship quality within the core social contexts with which adolescents have extensive daily interactions (family, friends, and school). Participants were 916 (51.4% girls; M_age?=?15.64 years) adolescents involved in a three-wave longitudinal study with annual assessments. The results of cross-lagged analyses indicated that (a) self-perceived morality was more important than self-perceived competence and sociability in strengthening family, friend, and school relationships; and (b) high-quality friendships led to increasing levels of self-perceived morality over time. Overall, this evidence advances our theoretical understanding of the primacy of morality from a self-perspective approach and highlights the developmental importance of friends.     

Food sovereignty and new peasantries: on re-peasantization and counter-hegemonic contestations in the Basque territory

This paper contributes to debates about the potential of re-peasantization and its contribution to food sovereignty with a case study from the global North, where such questions are relatively under-studied. I examine how Euskal Herriko Nekazarien Elkartasuna (EHNE)-Bizkaia, a Vía Campesina member organization from the Basque Country (Spain), advances food sovereignty through re-peasantization. I also analyze the motivations of new peasants engaged in agroecology, their understandings of food sovereignty, and the challenges that they face. Using a Gramscian political ecology framework, I argue that whereas re-peasantization contributes to a shift from corporatist to counter-hegemonic struggles, the political-economic and biophysical contexts structure agroecological production in ways that limit the extent to which new peasantries can become ‘agents of their own history’. I conclude that closer attention to peasants’ messy practices of making a living is needed to address questions of political agency.