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.     

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.     

The Accuracy and Repeatability of Reconstructing Single Bullet Impacts Using the 2D Ellipse Method

When a bullet punctures a surface, it leaves behind a bullet impact, which can be analyzed in order to determine the origin and trajectory path from which a bullet was discharged using many different scientific methods to reconstruct a shooting scene. The purpose of the research was to test the accuracy and repeatability of reconstructing the impact angle of single bullet impacts using the ellipse method. The research was conducted by firing various calibers of ammunition into drywall panels positioned at varying angles of incidence from 88° until ricochet occurred. This was done in order to determine which caliber type and angle of incidence are most accurate and precise for reconstructing a shooting scene. The study examined four caliber types fired into drywall panels, with 5 repeated shots for each of the 11 angles of incidence (n = 220). Furthermore, 31 participants partook in the study to estimate a bullet impact angle of incidence utilizing the ellipse method. The results show that the best performance (accuracy and repeatability) is seen with the measurements of the 0.45 caliber ammunition. When angle of incidences is low (<64°), the performance (accuracy and repeatability) was seen to be better in all caliber ammunitions. Overall, the data provided for single bullet impacts deposited in drywall show that the ellipse method is useful in providing measurements for most crime scene reconstruction purposes and has also demonstrated that results vary depending on the type of ammunition, firearm, and angle of incidence being examined.     

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.     

Roadblocks in Reforming Corrupt Agencies: The Case of the New York City School Custodians

Reformers have traditionally assumed that agencies can combat corruption through controls such as tighter oversight, increased regulation, internal audits, reorganizations, and performance accountability mechanisms. But this case study of the New York City school custodial system shows how a corrupt agency can derail these devices. New York City's $500,000,000 custodial system, responsible for maintaining its 1,200 schools, has been unleashing scandals since the 1920s despite decades of regulations, multiple reorganizations, and layers of oversight. Its history shows that a deviant culture—a management "captured" by special interests—and an infrastructure enmeshed in abusive policies will resist controls, no matter how well-crafted. True reform requires tackling institutionalized corruption through strategies like overhauling management, eradicating special interests, and aggressively punishing misconduct.     

Sales and Use Tax Simplification and Voluntary Compliance

Because of difficulties collecting sales taxes on Internet sales, several states have engaged in an effort (the Streamlined Sales Tax Project, SSTP) to simplify their sales tax systems. One hope among SSTP proponents is that a simplified system will result in Internet vendors voluntarily collecting the sales tax. We address two issues:

• ? Will states adopt the extensive reforms proposed by the SSTP?
• ? Will vendors voluntarily collect the sales tax?

We argue that states are unlikely to adopt extensive reforms, but if they did, many vendors would voluntarily collect sales taxes.