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Open Access
Article
Publication date: 18 August 2021

Mariam AbdelNabi, Khedr Wanas and Sarah Mansour

Tax evasion is an economic crime that nearly all world countries suffer from. Its consequences are countless, including poor public spending on infrastructure projects and social…

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Abstract

Purpose

Tax evasion is an economic crime that nearly all world countries suffer from. Its consequences are countless, including poor public spending on infrastructure projects and social welfare programs, low economic growth and development, institutional mistrust and fiscal deficits. For developing countries in particular, targeting development programs and infrastructural investments requires an efficient tax collection policy to generate sufficient funds for such purposes. This makes the tax evasion problem a critical one and countering it extremely policy relevant. Based on evidence that shows how the understanding of taxpayers' behavior is an essential factor in fighting evasion, this paper aims to test different factors that might incentivize citizens using a behavioral and experimental approach, in non-Western educated industrialized rich democracies (non-WEIRD) countries, to comply more.

Design/methodology/approach

This paper uses a survey experiment to examine the impact of different behavioral primes on tax compliance behavior. Specifically, it observes subjects' compliance behavior in two contexts: voice and empathy. A total of 273 students from a big public university in Egypt were randomly selected to participate in this study.

Findings

In the “Voice” treatment, the explanatory variable (VOICE) was found statistically significant, thus confirming the hypothesis that democracy, through having a voice in the decision-making process, affects compliance positively. As for the “Empathy” treatment, the explanatory variable (EMPATHY) was also found significant. This confirms the second hypothesis that triggering feelings of empathy, through highlighting the good cause behind public spending that uses taxpayers' money, affects compliance behavior positively.

Research limitations/implications

Despite the fact that the experimental methodology is a methodology with high internal validity, examining the impact of a specific intervention on behavior, a replication of the experiment in other contexts might be useful in increasing the external validity of the findings. Specifically, conducting this experiment on a nonstudent sample might lead to even more powerful results by increasing the ecological validity of the results.

Practical implications

This study advocates a more behaviorally informed public policy. Specifically, Egyptian policymakers are recommended to adopt behavioral nudges as a complement to existing policies. The authors believe the findings, if confirmed by repeated experiments (lab, lab-in-the-field and rational choice theories on both student and non-student samples) in a number of Arab countries, might also help in offering cost-effective nudges for the Arab world policymakers, where culture and the political context are to a great extent similar.

Social implications

The findings of the study have a number of social implications. Higher tax compliance will enable higher levels of public spending on a number of social targets such as education, health and welfare programs.

Originality/value

While the study builds on recent research examining how to incentivize tax compliance, it simultaneously seeks to make three contributions. First, the study design aims to apply recent advances in behavioral sciences (impact of voice and empathy) in a policy area that has not seen much use of such interventions in the Egyptian context (i.e. tax compliance). Second, the study is policy relevant in the sense that it aims to increase the effectiveness of existing government policies by complementing them with behavioral primes. Third, there is nearly no literature found applying this topic in a non-WEIRD country such as Egypt.

Details

Review of Economics and Political Science, vol. 7 no. 2
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 13 July 2021

Taehyon Choi and Shinae Park

The purpose of this article is to provide an overview of agent-based modeling as an alternative method for public administration research. It is focused on encouraging public

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Abstract

Purpose

The purpose of this article is to provide an overview of agent-based modeling as an alternative method for public administration research. It is focused on encouraging public administration scholars to come to better understanding of the method.

Design/methodology/approach

This article performed a comprehensive review of methodological issues relative to agent-based modeling.

Findings

After reviewing the current research themes in public administration and the methodological nature of agent-based modeling, we found that agent-based modeling can help researchers to advance theories by means of sophisticated thought experiment which is not possible by formal modeling and verbal reasoning. We also pointed out that agent-based modeling does not substitute empirical research, but can add much value through being part of a mixed-method and multidisciplinary research.

Practical implications

We suggested that interested researchers may need to take a strategic approach in developing and describing a pertinent model and reporting its results.

Originality/value

Agent-based modeling has rarely been used in public administration research. The article provides an introductory overview for researchers not familiar with ABM and suggests to the academic community future venues that would unfold from agent-based modeling.

Details

International Journal of Public Sector Management, vol. 34 no. 6
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 13 December 2022

Andrea Morone, Marco Santorsola and Paola Tiranzoni

The authors believe that comparing individuals to groups' decision making is crucial provided that many important choices in society are made by groups, i.e. committees, governing…

Abstract

Purpose

The authors believe that comparing individuals to groups' decision making is crucial provided that many important choices in society are made by groups, i.e. committees, governing bodies, juries, business partners and families. This study aims to discuss the aforementioned topic.

Design/methodology/approach

The authors analyze risky decision making in the context of the television game show Deal or No Deal – Italian edition. Specifically, the authors scrutinize and compare individual (standard “Deal or No Deal” edition) and group (special edition) choices in the risky choice context provided by programe.

Findings

After analyzing contestant's behavior in the standard edition episodes plus a special edition the authors calculate a risk index observing that no statically significant difference is present between individuals' and groups' actions.

Originality/value

In the “Deal or No Deal” special edition contestant were groups of two strangers. It is not uncommon to have couples playing on TV, however the individuals usually know each other well and have relationships in real life. The special edition therefore provides a unique setting (absent to best of the authors’ knowledge in the literature) for investigation and could offer real-world insight. Indeed, in many instances the authors have to contract/make decisions with people the authors do not know/know very little (i.e. occasional business partners, representative at other companies/institutions, insurance/finance advisors, new work colleagues, etc.).

Details

Journal of Economic Studies, vol. 50 no. 7
Type: Research Article
ISSN: 0144-3585

Keywords

Open Access
Article
Publication date: 22 November 2022

Yongqin Wang and Xin Gao

This paper studies the political economy of the endogenous urban–rural divide in two dimensions: labor market and provision of public goods.

Abstract

Purpose

This paper studies the political economy of the endogenous urban–rural divide in two dimensions: labor market and provision of public goods.

Design/methodology/approach

This paper gives a dual-sector model endogenously depending on the consumption of public goods (club goods), the number of rural–urban migrants and the tax rate (transfer payments).

Findings

According to the research findings in this paper, the constraints on the participation of rural residents portray the rural residents' bargaining power, and in the game between the urban elites and the rural residents, tax rates depend on the preferences of the urban elites and the constraints urban elites and the rural residents jointly face. Therefore, the urban elites have to set tax rates deviating from the most preferred ones. The model in this paper can explain a series of empirical findings and yield new theoretical findings for empirical testing.

Originality/value

Significantly, the paper finds that the increase in agricultural productivity will lead to industrialization, accompanied by the disintegration of the dual-sector model. However, though the increase in industrial productivity can accelerate industrialization, it will further expand the urban–rural divide.

Details

China Political Economy, vol. 5 no. 2
Type: Research Article
ISSN: 2516-1652

Keywords

Open Access
Article
Publication date: 31 December 2014

Jin Kim and Seung-jin Shim

This paper studies the formation and management of an international entity for promoting the provision of global public goods in a setup of international treaties on concessions…

Abstract

This paper studies the formation and management of an international entity for promoting the provision of global public goods in a setup of international treaties on concessions and reservations. Based on the so-called Vienna Convention by which there can be a discrepancy between the original treaty obligation and the ratified one in the multi-lateral treaty implementation, we construct two-stage mechanisms for international treaties on global public goods; the concession stage and the ratification stage with reservations. We explicitly analyze the optimal reservation levels from the optimal mechanism when the countries face asymmetric information on the preference parameters to global public goods. Specifically, we characterize the environments where the optimal mechanism with dominant-strategy incentive-compatibility and ex-post participation- constraint in the literature of mechanism design exists. The result shows that the sophisticatedly calculated transfers in the principal of quid pro quo control the international concessions and reservations.

Details

Journal of International Logistics and Trade, vol. 12 no. 3
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 7 October 2021

Yong Wang, Tianze Tang, Weiyi Zhang, Zhen Sun and Qiaoqin Xiong

In this paper, the authors study the effect of consumers' fairness preferences on dynamic pricing strategies adopted by platforms in a non-cooperative game.

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Abstract

Purpose

In this paper, the authors study the effect of consumers' fairness preferences on dynamic pricing strategies adopted by platforms in a non-cooperative game.

Design/methodology/approach

This study applies fair game and repeated game theory.

Findings

This study reveals that, in a one-shot game, if consumers have fairness preferences, dynamic prices will slightly decline. In a repeated game, dynamic prices will be reduced even when consumers do not have fairness preferences. When fairness preferences and repeated game are considered simultaneously, dynamic prices are most likely to be set at fair prices. The authors also discuss the effect of platforms' discounting factors, the consumers' income and alternative choices of consumption on the dynamic prices.

Research limitations/implications

The study findings illustrate the importance of incorporating behavioral elements in understanding and designing the dynamic pricing strategies for platforms and the implications on social welfare in general.

Originality/value

The authors developed a theoretical model to incorporate consumers' fairness preference into the decision-making process of platforms when they design the dynamic pricing strategies.

Details

Journal of Internet and Digital Economics, vol. 1 no. 1
Type: Research Article
ISSN: 2752-6356

Keywords

Open Access
Article
Publication date: 13 April 2015

Achmad Nurmandi and Sunhyuk Kim

– The purpose of this paper is to investigate the implementation of initiative e-procurement in decentralized system on Indonesia’s local government system.

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Abstract

Purpose

The purpose of this paper is to investigate the implementation of initiative e-procurement in decentralized system on Indonesia’s local government system.

Design/methodology/approach

The authors combine quantitative and qualitative methods. The central finding of this research is that human resources are the pivotal factors that determine the performance of local e-procurement in three cities. This research focusses on three local governments in Indonesia – Yogyakarta City, Tangerang City, and Kutaikartanegara Regency.

Findings

The central finding of this research is that human resources are the pivotal factors that determine the performance of local e-procurement in three cities. However, Tangerang City is going institutionalization phase in e-procurement initiative to ensure its sound local regulation.

Research limitations/implications

There are several limitations to this study including the recent nature of decentralized procurement in Indonesia, limited standardized and disaggregated data on local government procurement expenditures and performance.

Practical implications

The study recommends that human resources management in procurement needs to be addressed by both local and central government.

Originality/value

e-Procurement is an important instrument for preventing corruption in goods and services procurement. Indonesia has been implementing an e-procurement policy since 2008 based on a Presidential Decree. The president has issued annual orders (presidential instructions), and all central ministries and local governments have been required to comply with them to obtain their budget through the e-procurement system. However, as of 2012 fiscal year, only around 10.26 percent of the central government institution procurement budget and 10 percent of the local government procurement budget in Indonesia went through the e-procurement system, with wide variations among cities.

Details

International Journal of Public Sector Management, vol. 28 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 12 July 2022

Isabel Stella Schellnack-Kelly

Social media sites contribute significantly to nature conservation in, that they enlighten and educate those members of the public who would ordinarily not be in a position, or…

Abstract

Purpose

Social media sites contribute significantly to nature conservation in, that they enlighten and educate those members of the public who would ordinarily not be in a position, or would not be fortunate enough to visit the park and experience the various aspects first-hand. The purpose of this paper is to showcase social media pages related to a national game reserve in South Africa. This game reserve is the largest in the country and has a wide variety of conserved fauna and flora.

Design/methodology/approach

The theoretical framework used is the SCOPE framework that streamlines strategy development, content choice, refinement of online engagement, choice of social media platform and evaluations of social media campaigns.

Findings

The findings relate to the content found on these social media pages, as well as how members of the public interact with each other and officials from the game reserve in sharing experiences related to this wilderness area.

Research limitations/implications

The research is related to the Kruger National Park in South Africa and is limited to three social media sites.

Originality/value

Through its social media presence, this South African game reserve is able to share experiences from what is effectively a living museum, as well as from its library and archives, with members of the public and allowing individual members to share their encounters with wildlife and their historical memories of this wilderness area.

Details

Global Knowledge, Memory and Communication, vol. 73 no. 1/2
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 27 September 2021

Vassil Girginov and Holger Preuss

Intangible legacy encapsulates the essence of Olympism and its manifestation, the Olympic Games. Despite significant interest in the capacity of the Olympics to produce notable…

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Abstract

Purpose

Intangible legacy encapsulates the essence of Olympism and its manifestation, the Olympic Games. Despite significant interest in the capacity of the Olympics to produce notable changes in society, conceptual difficulties in defining and measuring intangible legacy persist. The study develops a conceptual definition of intangible Olympic legacy.

Design/methodology/approach

The study follows a four-step concept definition approach. It examines and integrates three strands of literature including intangibles, social interactions and public value, which is combined with insights from a longitudinal empirical investigation of intangible Olympic legacy for National Sport Organisations (NSO).

Findings

The proposed concept of intangible legacy defines it an emerging combination of attributes, interactions, processes and technology, with the goal of creating public value which is the ultimate goal of the Olympic Games. Since intangible legacy is qualitative rather than quantitative, a reconsideration of the current research paradigm is also proposed.

Research limitations/implications

The study develops a new analytical device for the investigation of intangible legacies for specific publics such as NSO.

Practical implications

The study carries practical implications for Olympic and events/festival promoters as it allows defining and operationalising the key attributes of the concept.

Originality/value

This is the first study to conceptualise intangible legacy of mega events.

Details

International Journal of Event and Festival Management, vol. 13 no. 1
Type: Research Article
ISSN: 1758-2954

Keywords

Open Access
Book part
Publication date: 4 April 2019

Abstract

Details

Emergence of Cross-innovation Systems
Type: Book
ISBN: 978-1-78769-980-9

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