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.     

Maltreatment and Family Dysfunction in Childhood and the Subsequent Adjustment of Children and Adults

The adjustment problems associated with sexual abuse, physical abuse, psychological maltreatment, neglect, and witnessing family violence during childhood were examined in three studies. Study 1 demonstrated significant overlap between maltreatment types in parent reports (N = 50) of maltreatment experiences of their child aged 5–12 years. Parental sexual punitiveness, traditionality, family adaptability and family cohesion significantly predicted scores on 4 maltreatment scales and children's externalizing behavior problems. Level of maltreatment predicted internalizing, externalizing, and sexual behavior problems. In Study 2, significant overlap was found between adults' retrospective reports (N = 138) of all 5 types of maltreating behaviors. Parental sexual punitiveness, traditionality, family adaptability, and family cohesion during childhood predicted the level of maltreatment and current psychopathology. Although child maltreatment scores predicted psychopathology, childhood family variables were better predictors of adjustment. Study 3 demonstrated that child maltreatment scores predicted positive aspects of adult adaptive functioning (N = 95).     

Modernising the management of British diplomacy: towards a Foreign Office policy on policy-making?

The management of British diplomacy is being modernised in order to meet the challenges of foreign policy-making in a transformational age. Changing patterns of conflict and cooperation and the progressive erosion of hierarchies and their replacement by networking require that diplomacy as an instrument of foreign policy be better integrated with other government actors in order to sustain its relevance and effectiveness. Focusing on the changed role of planning within the United Kingdom Foreign & Commonwealth Office, this article argues that while these reforms have made some progress towards the integration of diplomats, this process has not gone far enough. It also argues that such integration should not be achieved at the expense of the traditional planning function which contributes a vital source of innovation and analysis in the policy-making process.     

Lawyers of the Right: Networks and Organization

Lawyers for conservative and libertarian causes are active in organizing and mobilizing interest groups within the conservative coalition, and networks of relationships among those lawyers help to maintain and shape the coalition. Using data gathered in interviews with seventy-two such lawyers, this article analyzes characteristics of the lawyers and the structure of their networks. The findings suggest that the networks are divided into segments or blocks that are identified with particular constituencies, but that a distinct set of actors with extensive relationships serves to bridge the constituencies. Measures of centrality and brokerage confirm the structural importance of these actors in the network, and a search of references in news media confirms their prominence or prestige. This "core" set of actors occupies the "structural hole" in the network that separates the business constituency from religious conservatives. Libertarians, located near the core of the network, also occupy an intermediate position. Regression analysis of ties within the network suggests that the Federalist Society plays an important role in bringing the lawyers together.     

Dominance and Domestic Abuse Among Mexican Americans: Gender Differences in the Etiology of Violence in Intimate Relationships

Gender differences in dominance and aggressive behavior in intimate relationships among Mexican Americans were examined. Three hundred and sixteen Mexican American men and women took the Dominance Scale and the Conflict Tactics Scale 2 (CTS2). Results showed that power and possessiveness were associated with all types of aggressive behavior. Dominance was, however, expressed differently by men and women. High power and possessiveness were associated with all types of aggressive behavior. Decision-making power was also associated with physical assault, and high devaluation with inflicting injury among men. Among women, high power was only associated with physical assault, whereas possessiveness was associated with psychological aggression and physical assault. Devaluation was also high among women who inflicted injury on their male partners.