The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics

It is argued that many social factors (ethics, norms, legitimacy) affecting tax compliance derive their meaning and potency from taxpayers' identities—the way they position themselves socially, relative to other taxpayers and the tax authority. Based on survey data from 965 Australians, the present study investigates taxpayers' identities at three different levels of inclusiveness (personal, subgroup, and national identity) and their implications for tax-ethical attitudes. An inclusive identity in terms of one's nation was related to attitudes most conducive to tax compliance. It is concluded that the concept of identity is key to responsive regulation.     

Reviving Hebei’s Traditional Dramatic Arts

TWO thousand years before the advent of cinematography, Chinese people had already started to use tricks of light to create moving images telling stories. Shadow puppetry first appeared in the Han Dynasty (206 BC - AD 220) and has remained an influential part of the Chinese culture ever since. Many believe that shadow puppetry was even the forerunner of Chinese opera, which itself has     

Wealth,Citizenship and Responsibility: The Views of “Better Off” Citizens in the UK

The retheorisation of citizenship since the 1980s has been marked by an emphasis on responsibility over rights, and a focus on poor citizens. The article discusses why an interest in wealthy citizens is timely, including the argument in the UK that the citizenship responsibilities of those with high incomes should be expressed through the notion of active citizenship, not solely by paying tax. Findings are presented from empirical research in the UK, based on in-depth interviews with better off citizens. It is argued that wealthy citizens have benefited from a reduced obligation to pay taxation but there has not been a corresponding acceptance of active citizenship. Moreover, respondents' actual engagement with active citizenship and the expression of responsibility through an essentially individual ethos of economic independence promote a conception of citizenship that is exclusionary rather than inclusive. The research does not lead to an argument for the diminution of citizenship responsibility, but that there is a need for greater interest in the position of wealthy, not just poor, citizens.     

Mapping a Field's Development: 20 Years of ABFM Conferences

Public budgeting and financial management has grown into a vibrant and productive research field of study with multiple journals and conferences devoted to the topic. One way to map the field's development is to examine the participants and topics covered in its longest-running dedicated gathering of researchers, the 20 annual conferences of the Association for Budgeting and Financial Management (ABFM). This article traces the 20-year history and composition of ABFM in terms of the participants and topics. It documents the evolution of the field and provides clues to the future direction of public budgeting and financial management published research.