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Since its introduction in South Africa during 2009, the ability of vehicle emissions tax to reduce CO2 emissions has been questioned, but not yet assessed. The purpose of…
Since its introduction in South Africa during 2009, the ability of vehicle emissions tax to reduce CO2 emissions has been questioned, but not yet assessed. The purpose of this paper is to attempt such an assessment by considering tax designs to reduce passenger vehicle CO2 emissions.
In this exploratory study, the authors reviewed literature on tax designs to reduce CO2 emissions, and compared the design of current taxes on passenger vehicles in South Africa to the tax designs most advocated in the literature to evaluate the effectiveness of the current South African design for this purpose.
Tax designs refer to the stage when taxes are levied (purchase/ownership/usage taxes) – levying taxes at one stage may more effectively reduce emissions than levying them at another. The current tax focus on consumers may indeed affect taxes' ability to reduce emissions, and in the current tax mix, taxes on passenger vehicles may not be the most effective way of reducing emissions. The investigation of a “feebate” policy as an alternative initiative to address increased passenger vehicle CO2 emissions is recommended.
Only anecdotal evidence questions the ability of the vehicle emissions tax to reduce CO2 emissions. This study is intended to elicit further discussions on other fiscal reform initiatives aimed at reducing CO2 emissions by passenger vehicles in South Africa.
Interpersonal trust is often considered as the “glue” that binds supervisors together with their subordinates, and creates a positive organisational climate. The purpose…
Interpersonal trust is often considered as the “glue” that binds supervisors together with their subordinates, and creates a positive organisational climate. The purpose of this paper is to investigate factors affecting subordinates’ trust to their supervisor, and the consequences of such a trusting relationship.
The authors conducted a qualitative meta-analysis of the trust literature between 1995 and 2011, to identify 73 articles and review 37 theoretical propositions, 139 significant model parameters and 58 further empirical findings.
Four distinct clusters of trust antecedents are found: supervisor attributes; subordinate attributes; interpersonal processes and organisational characteristics. Similarly, the authors identify three categories of trust consequences: subordinates’ work behaviour; subordinates’ attitude towards the supervisor; and organisational level effects.
The authors find a bias towards studying supervisor attributes and interpersonal processes, yet a dearth of attention on subordinate attributes and organisational characteristics. Similarly, the conceptual attention on trust between supervisors and subordinates has been limited, with empirical work reporting predominantly significant findings. Social exchange has dominated as the theoretical perspective, and cross-section as the main research approach. In order to advance this important field more heterogeneity is needed, utilising a range of different theoretical schools and employing different methodologies.
This seems to be the first qualitative meta-analysis explicitly directed to understanding trust between supervisors and subordinates. The authors contribute to the field of trust by revealing current gaps in the literature and highlighting potential areas of future research.