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.     

试论破坏选举罪适用范围之扩展

民主选举是社会主义民主的重要体现和保障，现实中破坏选举的行为层出不穷。而破坏选举罪适用范围上过于狭窄，致使不少严重危害行为置于刑法的射程之外。因此，应将破坏选举罪适用范围扩展到相当范围的政治性选举活动，具体到我国，应包涵基层群众自治组织选举、中国共产党党内选举、人民政治协商会议选举、各级人大代表法律议案表决活动等国家政治生活中重要的选举。     

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.     

Pre-electoral coalitions in comparative perspective: A test of existing hypotheses

Despite the vast coalition literature, pre-electoral coalitions have never been at the center of any systematic, cross-national research. Given their prevalence and potential impact on government composition and policies, this represents a serious omission in our knowledge of coalitions. I begin to remedy this situation by testing two hypotheses found in the literature on party coalitions. The first is that pre-electoral coalitions are more likely to form in disproportional systems if there are a sufficiently large number of parties. The second is that pre-electoral coalitions are more likely to form if voters face high uncertainty about the identity of future governments. These hypotheses are tested using a new dataset comprising legislative elections in 22 advanced industrialized countries between 1946 and 1998. The results of the statistical analysis support the first hypothesis, but not the second.     

Malapportionment and democracy: A curvilinear relationship

This article examines electoral malapportionment by illuminating the relationship between malapportionment level and democracy. Although a seminal study rejects this relationship, we argue that a logical and empirically significant relationship exists, which is curvilinear and is based on a framework focusing on incumbent politicians' incentives and the constraints they face regarding malapportionment. Malapportionment is lowest in established democracies and electoral authoritarian regimes with an overwhelmingly strong incumbent; it is relatively high in new democracies and authoritarian regimes with robust opposition forces. The seminal study's null finding is due to the mismatch between theoretical mechanisms and choice of democracy indices. Employing an original cross-national dataset, we conduct regression analyses; the results support our claims. Furthermore, on controlling the degree of democracy, the single-member district system's effects become insignificant. Australia, Belarus, the Gambia, Japan, Malaysia, Tunisia, and the United States illustrate the political logic underlying curvilinear relations at democracy's various levels.     

The classification of electoral systems: Bringing legislators back in

It is widely assumed that electoral institutions shape politicians' incentive for personal vote-seeking, with important behavioral and policy consequences. Yet, there is a surprising lack of consensus on how to compare real-world electoral institutions. Using new data this paper examines how legislators' own perception of their electoral incentives in fifteen democracies correspond to some of the most seminal classification schemes in political science. Our survey of 2326 legislators – the empirically broadest study of personal vote orientation so far conducted – demonstrates that legislators do not always understand electoral incentives in the same way scholarly rankings do, highlighting the need for scholars of political institutions to justify their choice of classification scheme. If not, an entire body of literature may be misguided.     

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.     

Do volatile voters vote less correctly? An analysis of correct voting among vote (intention) switchers in US presidential election campaigns

The literature on electoral volatility and the literature on electoral campaigns hold contradictory views on voters switching vote (intention) during the campaign. In this note, we shed new light on this contradiction, making two contributions. First, we investigate the extent to which stable and volatile voters choose the correct party. Second, we distinguish levels of correct voting and the impact of the act of switching on the correctness of the vote. Our analyses of vote-switching in American elections show that, while volatile voters are less likely to vote correctly, they are more likely to switch from an incorrect to the correct party than vice versa. Furthermore, we show that following the campaign more closely makes voters more likely to switch vote (intention) towards the correct party.     

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.