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.     

Technological Protections in Copyright Law: Is More Legal Protection Needed?

Providing legal protection against the 'hacking' of technological locks used to protect copyrighted works recently has been the subject of an international treaty (the World Intellectual Property Organization Copyright Treaty), a European Community Directive (the Information Society Directive) and major copyright legislation in the USA (the Digital Millennium Copyright Act). By making hacking illegal, these legal protections fortify the technological protections employed by copyright owners to reduce infringement of their works. While copyright owners may use technological protections to compensate for the increased infringement potential in a digital world, technological protections can also be used to obtain far greater protection than the law would otherwise grant the copyright owner. In this article, Professor Loren argues that attention needs to be shifted from providing legal protection for technological protections, to providing legal protections against the overzealous use of these technological protections by content providers. She argues that laws should be enacted, and perhaps even treaties should be signed, that would prohibit the use of technological protections to impermissibly invade certain use rights recognized by a country's copyright laws.     

Behavior of animal blood in blood typing systems. Isoelectric focusing of erythrocyte acid phosphatase and phosphoglucomutase

Isoenzyme band patterns of animal blood erythrocyte acid phosphatase (EAP) and phosphoglucomutase-1 (PGM) were studied by isoelectric focusing on ultrathin polyacrylamide gels. For blood from all animals tested (dog, cat, cow, sheep, and goat), the overall band patterns for both isoenzymes were different from those of the most common human types of these enzymes, although some animal EAP and PGM bands appeared in the human band areas. When mixtures of human and animal red blood cells were studied, it was found that misinterpretation of human types was possible only if the overall band pattern of the mixtures was ignored. For the animal blood tested, the strong PGM bands appearing outside the human band areas could be used as "markers" for the possible presence of animal blood in the samples tested.     

Book reviews

Ash Amin and John Tomaney (eds), Behind the Myth of European Union: Prospects for Cohesion (Routledge, London, 1995), 334 pp., ISBN 0–415–13078–6 (pb)

Stephen Gundle and Simon Parker (eds), The New Italian Republic: Front the Fall of the Berlin Wall to Berlusconi (Routledge, London, 1996), 334 pp., ISBN 0–415–12161–2 (hb), 0–415–12162 (pb)

Donald Sassoon, One Hundred Years of Socialism: The West European Left in the Twentieth Century (I. B. Tauris, London, 1996), 965 pp., ISBN 1–85043–879‐X

Geoff Mulgan, Connexity: How to Live in a Connected World (Chatto & Windus, London, 1997), 280 pp., ISBN 0–7011–6396–8     

Post‐Legislative Scrutiny of Acts of Parliament

This Paper was presented at the XVII World Congress of the International Association of Youth and Family Law Judges and Magistrates, Belfast, Northern Ireland, 22 August to 1 September 2006.     

Asylum,welfare and civil society: a case study in civil repair

This paper examines a civil society challenge to UK government legislation withdrawing welfare support from asylum seekers who do not claim on entry to the country. Drawing on the work of Habermas and Alexander, it considers the role of the courts as a deliberative space and elaborates the scope for civil repair in the case of a group rendered marginal by the law. In so doing, it also suggests how links could be made with the broadened conception of citizenship proposed by Isin and Turner.