Pub Date : 2023-04-10DOI: 10.1080/20954816.2023.2189798
Mardhiah Mardhiah, Riyana Miranti, R. Tanton
Abstract Many empirical studies have been conducted to test the assumptions of the slippery slope framework (SSF). However, although the SSF theory has introduced several tax compliance factors that are believed to have associations with trust in tax authorities and power of tax authorities, most studies tend to include only the two main domains of trust and power in the analysis. None of these studies comprehensively investigates the factors. Therefore, this study is dedicated to fully elaborating on these factors and their correlations with the two main domains of trust and power separately and simultaneously. The results show that most factors are proven to significantly influence trust and power. Tax penalties, norms, distributive fairness and retributive fairness significantly and positively influence trust, while audit probabilities, tax penalties, attitudes, norms and retributive fairness have significant and positive correlations with power. The results also confirm the main SSF assumptions that trust leads to voluntary compliance, while voluntary compliance positively affects overall tax compliance. However, this study fails to demonstrate the relationship of power with enforced compliance, while enforced compliance is found to negatively affect overall tax compliance.
{"title":"The slippery slope framework: A comprehensive evaluation of factors affecting trust and power","authors":"Mardhiah Mardhiah, Riyana Miranti, R. Tanton","doi":"10.1080/20954816.2023.2189798","DOIUrl":"https://doi.org/10.1080/20954816.2023.2189798","url":null,"abstract":"Abstract Many empirical studies have been conducted to test the assumptions of the slippery slope framework (SSF). However, although the SSF theory has introduced several tax compliance factors that are believed to have associations with trust in tax authorities and power of tax authorities, most studies tend to include only the two main domains of trust and power in the analysis. None of these studies comprehensively investigates the factors. Therefore, this study is dedicated to fully elaborating on these factors and their correlations with the two main domains of trust and power separately and simultaneously. The results show that most factors are proven to significantly influence trust and power. Tax penalties, norms, distributive fairness and retributive fairness significantly and positively influence trust, while audit probabilities, tax penalties, attitudes, norms and retributive fairness have significant and positive correlations with power. The results also confirm the main SSF assumptions that trust leads to voluntary compliance, while voluntary compliance positively affects overall tax compliance. However, this study fails to demonstrate the relationship of power with enforced compliance, while enforced compliance is found to negatively affect overall tax compliance.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44656023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-06DOI: 10.1080/20954816.2023.2179957
Rosella Levaggi, F. Menoncin
{"title":"Tax evasion and debt in a dynamic general equilibrium model","authors":"Rosella Levaggi, F. Menoncin","doi":"10.1080/20954816.2023.2179957","DOIUrl":"https://doi.org/10.1080/20954816.2023.2179957","url":null,"abstract":"","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43255595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-03DOI: 10.1080/20954816.2021.1976902
T. Remington
Abstract The article analyses the interaction between the COVID-19 pandemic and social inequality in the United States, taking the state of Maine as a case study. The pandemic has revealed the effects of high economic inequality on public health in the United States, where in comparison to most developed capitalist democracies, the health care system is expensive, inefficient, and highly skewed in quality and accessibility. Likewise, for industries that were already losing jobs, the pandemic has accelerated a painful transition and intensified the harsh social and economic consequences of high and rising inequality, especially for low-wage workers. The case of Maine underscores the point that policies aimed at reducing the disparities in the distribution of income, health care, education, and opportunity will reduce inequality, protect public health, and stimulate economic growth.
{"title":"Inequality and workforce development in the post-COVID-19 environment: The case of Maine","authors":"T. Remington","doi":"10.1080/20954816.2021.1976902","DOIUrl":"https://doi.org/10.1080/20954816.2021.1976902","url":null,"abstract":"Abstract The article analyses the interaction between the COVID-19 pandemic and social inequality in the United States, taking the state of Maine as a case study. The pandemic has revealed the effects of high economic inequality on public health in the United States, where in comparison to most developed capitalist democracies, the health care system is expensive, inefficient, and highly skewed in quality and accessibility. Likewise, for industries that were already losing jobs, the pandemic has accelerated a painful transition and intensified the harsh social and economic consequences of high and rising inequality, especially for low-wage workers. The case of Maine underscores the point that policies aimed at reducing the disparities in the distribution of income, health care, education, and opportunity will reduce inequality, protect public health, and stimulate economic growth.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45572009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-19DOI: 10.1080/20954816.2022.2163602
Chokri Zehri, Latifa Saleh Iben Ammar
{"title":"Managing capital flow reversals","authors":"Chokri Zehri, Latifa Saleh Iben Ammar","doi":"10.1080/20954816.2022.2163602","DOIUrl":"https://doi.org/10.1080/20954816.2022.2163602","url":null,"abstract":"","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2023-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45449225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-02DOI: 10.1080/20954816.2022.2157235
Eva Matthaei, H. F. Chan, Charlotte Schmidt, B. Torgler
Abstract This paper investigates the importance of trust in international institutions for the development of tax morale by focussing on interactions between trust in the national government and trust in the European Union (EU) or trust in the United Nations (UN). Using large-scale survey data from European countries, we provide evidence that all three trust variables are significantly related to the individual level of tax morale. Overall, the results regarding trust in the EU and the UN are very similar, while trust in the national government appears to be the main factor in driving tax morale. However, depending on the national context, trust in the national government interacts differently with trust in different international institutions with respect to the shaping of tax morale.
{"title":"Relative trust and tax morale","authors":"Eva Matthaei, H. F. Chan, Charlotte Schmidt, B. Torgler","doi":"10.1080/20954816.2022.2157235","DOIUrl":"https://doi.org/10.1080/20954816.2022.2157235","url":null,"abstract":"Abstract This paper investigates the importance of trust in international institutions for the development of tax morale by focussing on interactions between trust in the national government and trust in the European Union (EU) or trust in the United Nations (UN). Using large-scale survey data from European countries, we provide evidence that all three trust variables are significantly related to the individual level of tax morale. Overall, the results regarding trust in the EU and the UN are very similar, while trust in the national government appears to be the main factor in driving tax morale. However, depending on the national context, trust in the national government interacts differently with trust in different international institutions with respect to the shaping of tax morale.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42512388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-02DOI: 10.1080/20954816.2023.2173993
Shouying Liu, Xuefeng Xiong
Abstract Modernisation is a worldwide phenomenon. It marks a revolutionary transformation in all fields of human endeavour, including politics, society, culture, thought, and values. In many ways, China’s modernisation has the common characteristics of modernisation, including the nature of being developmental and transformative, institutional innovation, the guiding role of values, consciousness of material exchange between man and nature, and global openness. It also has the unique characteristics of catching up with and surpassing the modernisation of other countries through institutional construction and reform under the leadership of the Communist Party of China (CPC). In the new era, China will build itself into a strong and modernised country through the Chinese path to modernisation.
{"title":"The Chinese path to modernisation: Its universality and uniqueness","authors":"Shouying Liu, Xuefeng Xiong","doi":"10.1080/20954816.2023.2173993","DOIUrl":"https://doi.org/10.1080/20954816.2023.2173993","url":null,"abstract":"Abstract Modernisation is a worldwide phenomenon. It marks a revolutionary transformation in all fields of human endeavour, including politics, society, culture, thought, and values. In many ways, China’s modernisation has the common characteristics of modernisation, including the nature of being developmental and transformative, institutional innovation, the guiding role of values, consciousness of material exchange between man and nature, and global openness. It also has the unique characteristics of catching up with and surpassing the modernisation of other countries through institutional construction and reform under the leadership of the Communist Party of China (CPC). In the new era, China will build itself into a strong and modernised country through the Chinese path to modernisation.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49624687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-06DOI: 10.1080/20954816.2022.2107779
Yin-Wong Cheung, Iikka Korhonen
{"title":"Introduction","authors":"Yin-Wong Cheung, Iikka Korhonen","doi":"10.1080/20954816.2022.2107779","DOIUrl":"https://doi.org/10.1080/20954816.2022.2107779","url":null,"abstract":"","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47193225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-22DOI: 10.1080/20954816.2022.2115963
Carlos Costa
{"title":"My enemy’s enemies are my friends: Alternative sources of support in multi-party races","authors":"Carlos Costa","doi":"10.1080/20954816.2022.2115963","DOIUrl":"https://doi.org/10.1080/20954816.2022.2115963","url":null,"abstract":"","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44161941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-08DOI: 10.1080/20954816.2022.2130065
Michele Bernasconi, L. Corazzini, T. Medda
Abstract In a tax compliance experiment we manipulate various dimensions to isolate the effects of whistleblowing: whether incomes are homogeneous or heterogeneous; whether whistleblowing is permitted or not; and whether subjects have complete or incomplete information about others’ tax evasion. Under complete information, we find that whistleblowing has a strong impact on compliance, reducing the proportion of concealed income and increasing the precision of the auditing procedure. Moreover, the probability of being whistled increases with evasion and rich subjects react to whistleblowing more than poor subjects do. Introducing incomplete information reduces the deterrent effect of whistleblowing, but not among the richest taxpayers.
{"title":"Whistleblowing and tax evasion: Experimental evidence","authors":"Michele Bernasconi, L. Corazzini, T. Medda","doi":"10.1080/20954816.2022.2130065","DOIUrl":"https://doi.org/10.1080/20954816.2022.2130065","url":null,"abstract":"Abstract In a tax compliance experiment we manipulate various dimensions to isolate the effects of whistleblowing: whether incomes are homogeneous or heterogeneous; whether whistleblowing is permitted or not; and whether subjects have complete or incomplete information about others’ tax evasion. Under complete information, we find that whistleblowing has a strong impact on compliance, reducing the proportion of concealed income and increasing the precision of the auditing procedure. Moreover, the probability of being whistled increases with evasion and rich subjects react to whistleblowing more than poor subjects do. Introducing incomplete information reduces the deterrent effect of whistleblowing, but not among the richest taxpayers.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48999975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-31DOI: 10.1080/20954816.2022.2132900
Zhongwen Tang, Ming-yuan Han
Abstract Since the rural revitalisation strategy was first introduced in the 19th National Congress of the Communist Party of China, government agencies and scholars have put forward a series of indicators to measure its implementation. However, such a large number of indicators complicate the process. The rural revitalisation strategy aims to boost agricultural labour productivity, reduce the urban–rural income disparity, and promote the equalisation of basic public services, thereby accelerating the modernisation of agriculture and rural areas. This paper puts forward five indicators to evaluate the progress of implementing the rural revitalisation strategy. The indicators, though simple, underscore the key issues in promoting rural revitalisation in China. This paper also suggests that the rural revitalisation policy should aim to improve the quality of life of the rural population and promote the equalisation of basic public services rather than to reverse the population flow brought by industrialisation and urbanisation.
{"title":"Key issues in promoting rural revitalisation in China","authors":"Zhongwen Tang, Ming-yuan Han","doi":"10.1080/20954816.2022.2132900","DOIUrl":"https://doi.org/10.1080/20954816.2022.2132900","url":null,"abstract":"Abstract Since the rural revitalisation strategy was first introduced in the 19th National Congress of the Communist Party of China, government agencies and scholars have put forward a series of indicators to measure its implementation. However, such a large number of indicators complicate the process. The rural revitalisation strategy aims to boost agricultural labour productivity, reduce the urban–rural income disparity, and promote the equalisation of basic public services, thereby accelerating the modernisation of agriculture and rural areas. This paper puts forward five indicators to evaluate the progress of implementing the rural revitalisation strategy. The indicators, though simple, underscore the key issues in promoting rural revitalisation in China. This paper also suggests that the rural revitalisation policy should aim to improve the quality of life of the rural population and promote the equalisation of basic public services rather than to reverse the population flow brought by industrialisation and urbanisation.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47266576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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