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Book part
Publication date: 19 October 2020

Lixuan Zhang, Eric Smith and Andrea Gouldman

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data…

Abstract

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data collected from 114 taxpayers reveals that while a strong sense of national identity is significantly correlated with fairness perceptions of use tax, it is not significantly related to perception of willingness to pay use tax. Our findings suggest that taxpayers with a high level of religiosity are more willing to pay use tax, although they do not perceive the use tax to be fair.

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Advances in Taxation
Type: Book
ISBN: 978-1-83909-185-8

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Article
Publication date: 1 December 2006

James Alm, Jorge Martinez‐Vazque and Benno Torgler

This paper examines citizens' attitudes toward paying taxes – what is sometimes termed their “tax morale” or the intrinsic motivation to pay taxes – focusing on the…

Abstract

Purpose

This paper examines citizens' attitudes toward paying taxes – what is sometimes termed their “tax morale” or the intrinsic motivation to pay taxes – focusing on the experience of individuals in the Russian Federation before, during, and after the transition from a planned socialist economy to a market‐based economy.

Design/methodology/approach

Micro‐level data for Russia from the World Values Survey and the European Values Survey for the years 1991, 1995, and 1999 are used to estimate the determinants of individuals' attitudes toward paying taxes. The data also allow the examination of the evolution of tax morale in the regions of Russia.

Findings

The estimation results show decay in tax morale in the first four years of the transition, and a small recovery in 1999. Significant regional differences in tax morale are also found.

Research limitations/implications

The results are consistent with the relevance of social norms in tax compliance, where the widespread perception of tax evasion and of a corrupt and inefficient state led initially to a decline of tax morale. The results also indicate that the restoration of a higher level of trust in the state, after some progress in the transition to a market economy, positively influenced tax morale.

Practical implications

The results suggest, once tax morale is crowded out, it is difficult for government to raise tax morale very quickly back to previous levels. Doing so requires designing tax systems, tax administrations, and government structures that inspire trust and pride in governmental and legal institutions.

Originality/value

A unique aspect of the analysis is the ability to study tax morale at the individual level before (1991), during (1995), and shortly after (1999) the Russian transition.

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International Journal of Social Economics, vol. 33 no. 12
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 23 May 2007

María A. García-Valiñas, Roberto Fernández Llera and Benno Torgler

Do people prefer a society with an extensive social welfare system with high taxes, or low taxes but lax redistributive policies? Although economists have for a long time…

Abstract

Do people prefer a society with an extensive social welfare system with high taxes, or low taxes but lax redistributive policies? Although economists have for a long time investigated the trade-off mechanism between equity and efficiency, surprisingly little information is available about citizens' preferences over the distribution of income in a society. The aim of this paper is to address this shortcoming by identifying, in an empirical study using the World Values Survey, what shapes individuals' preferences for income equality in Spain. We present evidence that social capital is a key determinant to understanding preferences towards redistribution and equality.

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Inequality and Poverty
Type: Book
ISBN: 978-0-7623-1374-7

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Article
Publication date: 5 April 2013

Martin Gächter, David A. Savage and Benno Torgler

The purpose of this paper is to investigate the relationship between workplace factors and the intentions of police officers to quit their current department.

Abstract

Purpose

The purpose of this paper is to investigate the relationship between workplace factors and the intentions of police officers to quit their current department.

Design/methodology/approach

Data from a survey of Baltimore officers, designed to examine the relationship between police stress and domestic violence in police families were used. Using multivariate regression analysis, the authors focus on the officers' stated intentions to look for alternative employment, with proxies for social and workplace factors.

Findings

Higher levels of cooperation (trust), interactional justice and work‐life‐balance reduce police officers' intentions to quit. While high levels of physical and psychological strain and trauma are not correlated with intentions to quit.

Research limitations/implications

A discernible limitation of this study is the age of the data analyzed and that many changes have occurred in recent times (policing and social). It would be of great interest to repeat this study to gauge the true effect.

Practical implications

There are policy implications for retention and recruitment: it may possible to decrease the ethnic and gender gaps, through identifying officers at risk and creating programs to hold existing minorities, recruit more, whilst maintaining a strong, happy and healthy department.

Originality/value

This study examines the impact of workplace factors on quitting intention for police officers. It is demonstrated that social capital, fairness and work‐life balance are moderators for quitting, adding to the literature on worker retention, as little research has been done using multivariate analysis on quitting intentions.

Details

International Journal of Social Economics, vol. 40 no. 5
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 23 August 2011

Martin Gächter, Davd A. Savage and Benno Torgler

The purpose of this study is to examine the relationship of social capital with the negative externalities associated with stress, or the psychological and physiological…

Abstract

Purpose

The purpose of this study is to examine the relationship of social capital with the negative externalities associated with stress, or the psychological and physiological strains experienced by police officers.

Design/methodology/approach

Using data collected in 1999 from a survey of Baltimore Police officers designed to examine questions about the relationship between police stress and domestic violence in police families and using multivariate regression analysis, the paper focuses on five different proxies for stress and strain, and two proxies for social capital and conducting several robustness checks.

Findings

Results show that an increase in social capital is significantly correlated to a decrease in the level of strain, in the psychological, physical, burnout and health areas.

Research limitations/implications

While this study examines the social capital/strain relationship with US officers, more research is needed, as these findings may not extrapolate well into other national settings. It may also be interesting to further explore sub‐cultures within departments. Additionally, the data may be dated and, as major changes and events have occurred since the survey, a newer study of officers would be needed to observe whether these changes have had significant impact.

Practical implications

From a policy perspective, the findings suggest that stress reduction programs should actively engage employees to build stronger social networks.

Originality/value

This study comprehensively examines the ability of social capital at negating the impacts of strains, and significantly reduces the impact of major trauma events. This paper adds to the literature as there are few multivariate analyses of the social capital/strain relationship.

Details

Policing: An International Journal of Police Strategies & Management, vol. 34 no. 3
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 7 October 2014

Daniel Hoegele, Sascha L. Schmidt and Benno Torgler

– The purpose of this paper is to examine the effect of superstars (and other factors) on football fans’ attraction to competition (i.e. disloyal behavior).

Abstract

Purpose

The purpose of this paper is to examine the effect of superstars (and other factors) on football fans’ attraction to competition (i.e. disloyal behavior).

Design/methodology/approach

A proprietary data set including archival data on professional German football players and clubs as well as survey data of more than 900 football fans is used. The hypotheses are tested with two-sample mean-comparison t-tests and multivariate probit models.

Findings

This study provides evidence that superstars both attract new fans and contribute to the retention of existing fans. While the presence of superstars, team loyalty and team identification prevent football fans from being attracted to competition, the team's recent performance seems to have no effect. Fans who select their favorite player from a competing team rather choose superstars, young players, players who are known for exemplary behavior and defenders.

Originality/value

This paper contributes to existing research by expanding the list of antecedents of disloyalty and by being the first to employ independent, quantitative data for the assessment of superstar characteristics in the context of team loyalty.

Details

Sport, Business and Management: An International Journal, vol. 4 no. 4
Type: Research Article
ISSN: 2042-678X

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Abstract

Details

Sport, Business and Management: An International Journal, vol. 4 no. 4
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 4 April 2016

Adetoun A. Oyelude

This is the first edition of the column for 2016.

Abstract

Purpose

This is the first edition of the column for 2016.

Design/methodology/approach

The vignettes from the Internet this year will be mainly from blogs.

Findings

This edition covers issues germane mainly to libraries, technology use and maintenance of digital devices used.

Research limitations/implications

Executives in the IT industry may be looking at three major issues in 2016.

Practical implications

More often than not, internal vulnerabilities exceed external security threats.

Social implications

Businesses must define and set the standards of what good and bad security practices look like.

Originality/value

IT teams should restrict the extent that outside devices can connect and roam around on proprietary corporate networks and also work to ensure that employees are educated on the company’s security policy.

Details

Library Hi Tech News, vol. 33 no. 2
Type: Research Article
ISSN: 0741-9058

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Book part
Publication date: 23 May 2007

Abstract

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Inequality and Poverty
Type: Book
ISBN: 978-0-7623-1374-7

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Book part
Publication date: 23 May 2007

John A. Bishop and Yoram Amiel

This volume is the outgrowth of the first meeting of the Society for the Study of Economic Inequality (ECINEQ). The Society's aims are to “provide an international forum…

Abstract

This volume is the outgrowth of the first meeting of the Society for the Study of Economic Inequality (ECINEQ). The Society's aims are to “provide an international forum for all researchers interested in the study of economic inequality and related fields, bringing together the diversity of perspectives.”

Details

Inequality and Poverty
Type: Book
ISBN: 978-0-7623-1374-7

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