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.     

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.     

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.     

Owning the issue agenda: Party strategies and vote choices in British elections

Explanations of party competition and vote choice are commonly based on the Downsian view of politics: parties maximise votes by adopting positions on policy dimensions. However, recent research suggests that British voters choose parties based on evaluations of competence rather than on ideological position. This paper proposes a theoretical account which combines elements of the spatial model with the ‘issue ownership’ approach. Whereas the issue ownership theory has focused mainly on party competition, this paper examines the validity of the model from the perspective of both parties and voters, by testing its application to recent British general elections. Our findings suggest that as parties have converged ideologically, competence considerations have become more important than ideological position in British elections.     

The European lavender vote: Sexuality,ideology and vote choice in Western Europe

In many European democracies, political punditry has highlighted the attempts of political parties on the left to court the ‘lavender vote’ of lesbian, gay and bisexual individuals. This article examines the presence of a gay vote in Western Europe with a focus on assessing the role of sexuality in shaping individuals’ political preferences and voting behaviour. Empirically, the effect of sexuality on both ideological identification as well as party vote choice is analysed. Using a cumulative dataset of eight rounds of the European Social Survey between 2002 and 2017, this article demonstrates that partnered lesbians and gay men are more likely than comparable heterosexuals to identify with the left, support leftist policy objectives and vote for left-of-centre political parties. The analysis represents the first empirical cross-national European study of the voting behaviour of homosexual individuals and sheds new light on the importance of sexuality as a predictor of political ideology and voting behaviour within the Western European context.     

Cross-pressures and the European lavender vote: Testing the conditionality of the sexuality gap

Emerging evidence points towards the existence of a “sexuality gap” in the political preferences and behaviour of lesbian, gay and bisexual (LGB) voters and that of heterosexuals in Western Europe. Very little is known, however, about how this gap is moderated by socio-economic status. This paper tests the conditionality of the sexuality gap by analysing how the effect of LGB status is conditioned by income and education. Empirically, we rely on data from the European Social Survey (2002–2017) to analyse the marginal effect of sexuality in determining ideological placement, vote choice and support for economic redistribution across different income and education levels. The results demonstrate that the divergence between LGBs' and heterosexuals’ preferences only emerges amongst those with higher income and education. The findings also suggest that the sexuality gap may be the result of the asymmetric effect of these socio-economic variables for LGBs and heterosexuals.     

Innovative work behaviour in the public sector: The roles of task characteristics,social support,and proactivity

This study examines the roles of task characteristics, organisational social support, and individual proactivity on innovative work behaviour (IWB) in the public sector. Analysing empirical data from 154 employees from a government agency in Australia, we found that task characteristics, organisational social support, and proactive personality have a positive impact on IWB. Proactive personality is also found to be a moderator in the relationship between task characteristics and IWB. The findings suggest the need to design human resource practices that better identify proactive and innovative job applicants in the recruitment and selection process. Further, we highlight the requirement to organise and design work that recognises the need to develop social support to improve IWB. The implications of the study for further research on IWB are discussed.     

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.