This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable…
This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable giving decisions. The first study surveys 600 US taxpayers to establish a baseline understanding of how making a charitable contribution affects taxpayers. In the second study, we conduct an experiment with 201 US taxpayers in which we manipulate the knowledge of taxpayers by providing an educational intervention; we also measure, if, how much is donated in a hypothetical scenario under various tax deductibility conditions. The first study indicates fewer than half of participants understand the basic principles of how charitable donations affect tax liability. Our second study reveals that a short educational video is extremely effective at improving taxpayers' understanding and helping them accurately estimate the tax benefit associated with charitable giving. However, through moderated mediation analysis, we also show that participants who received this educational intervention and accurately estimated the tax benefits in turn decreased their charitable giving. We conclude that the majority of US taxpayers do not understand whether they benefit from certain deductions and may be overestimating the benefit they receive from charitable giving, resulting in giving more than they intend.
ANYONE who might have looked in at one of the windows of the “pavilion” at Churchill College in Cambridge in the late evening of September 11th, 1967, would have witnessed a rather remarkable event—a group of British and Scandinavian librarians performing with great sincerity a stirring musical interpretation of “Bobby Bingo”, using a variety of instruments ranging from potato pots and wine glasses to combs and human voices.
ONCE when I was very young, about twelve years of age, I stumbled against a problem in criticism. I had been reading somewhere a list of authors of great adventure stories. Scott, Stevenson, Blackmore, Kingsley, Defoe, were all there; so were Dumas and Hugo; even Kipling, Henty, Ballantyne, Rider Haggard and Jules Verne had intruded into the fold. With all of these I had some acquaintance—although I had neither the advantage of money nor yet access to the libraries which children of to‐day take all too fatally for granted—and I loved each of them with a steady or a frantic devotion.
Terrorism is the new normal for tourism destinations, as the acts of terror that are performed in tourism zones ensure maximum international media coverage for such acts…
Terrorism is the new normal for tourism destinations, as the acts of terror that are performed in tourism zones ensure maximum international media coverage for such acts of terror. The frequency of acts of terror has led to the development of crisis resistant tourists, a segment of tourists that continue tourism consumption even when acts of terrorism occur. The tourism industry is negatively impacted by crises, but it has proved to be resilient, bouncing back from a temporary decline. Crisis resistant tourists have increased the robustness of tourist destinations, as almost all destinations have jumped on the tourism bandwagon. Increasingly, countries depend on the tourism industry for economic growth, economic diversification, labour-intensive jobs and attracting foreign exchange, and therefore acts of terrorism can be regarded as economic espionage. African countries still receive less than 10% of international tourism receipts, as the majority of tourism occurs between developed countries in the West. As a consequence, developing countries benefit disproportionally less from tourism. The growth rate for African tourism has exceeded global growth averages and has been included in economic development policies in many African countries.
Terrorism in Kenya's tourism industry has had an adverse impact on tourism numbers and perception about destination Kenya. Several acts of terrorism have capacitated Kenya with institutional memory on how to handle acts of terrorism on Kenya's tourism industry. Kenya is arguably one of the leading countries in tourism in the African continent alongside South Africa, Egypt and Mauritius. In addition, Kenya Airways has used the national airport in Nairobi as a growing aviation hub connecting Africa with the world. As one of Africa's top tourist destinations, Kenya has to address the issue of terrorism. The perceptions of foreign tourists, including Kenyans, are that the country is not safe anymore. As recent as early 2019, another terrorism attack took place in Kenya. This continued to strain an industry that is already under siege. It needs to be borne in mind that a country of Kenya's calibre cannot afford to lose tourists. This is because tourism plays a significant role in enhancing the livelihood of ordinary Kenyans. Additionally, it plays a pivotal role in the country's economy. Kenya provides an example of a destination country which has been able to mitigate the effects of terrorism in the tourism industry. The Atlantic Island of St. Helena, a British Overseas territory, recently constructed an airport in Jamestown to boost trade and specifically tourism to the island, to alleviate financial support from Britain to the island. The island is an unexploited dark tourism destination, as the site of freed slaves after the abolition of the Atlantic Slave trade, the exile site for Napoleon and Zulu Royalty Dinuzulu kaCetshwayo and an overseas concentration camp for the Boers after the Anglo-Boer War. The opening of the airport has created the necessary infrastructure to attract tourists to the island, and the unique selling point of the island is that it is the last outpost of British Imperialism. The island would need to exploit its dark tourism potential by appealing to the British, the South Africans and specifically heritage tourists, due to its unique offering.
Analyses the likely impact of the recent bovine spongiform encephalopathy (BSE) crisis on the organization of the UK beef supply chain. Using concepts from New Institutional Economics, argues that, in addition to the direct financial costs of the crisis, additional hidden transaction costs and long‐term “transaction benefits” should be considered. Hidden costs include the increased need for monitoring and traceability in the supply chain, while hidden benefits may result from a reorientation of the industry towards a more consumer‐driven focus, a greater attention to food safety issues and opportunities for branding and market segmentation. It is suggested that the hidden transaction costs and benefits are likely to lead to closer vertical co‐ordination throughout the beef supply chain.
The young man in the library folded up his list, turned away with a disgruntled look, and muttered something about there not being a single thing to read. I am not given…
The young man in the library folded up his list, turned away with a disgruntled look, and muttered something about there not being a single thing to read. I am not given to speaking to strangers, but his muttered remark was so obviously wrong that I could not let it pass. “Well”, he said, “perhaps it is an exaggeration, but there's nothing available in my line. None of the books I want ever seems to be in”.
The purpose of this paper is to describe how recent immigrants and refugees to Canada (“newcomers”) use the facilities of a large, urban public library. As the library previously surveyed the general user population, the responses to the two surveys can be compared.
Questionnaires were administered as patrons were leaving Surrey Libraries Branches to adult public library members who self-identified as newcomers who arrived in Canada within the previous ten years.
The pattern of library use by newcomers differed from that of the general population. They visited more frequently and stayed longer. Newcomers were heavier users of library services and used a wider range of services. They used the library branch as a public place. The library provided them with a place to study, read or meet other people.
The study was exploratory. The small sample size and the data collection process do not allow extrapolation to the underlying population.
Recent newcomers often have similar informational, psychological and social needs. Public libraries can play a role in assisting newcomers during their adjustment process.
Researchers worked closely with library management to develop questions based on decision usefulness. An earlier in-house study allowed comparisons to be made between branch use by newcomers and general library users. Canadian studies into government policy, along with immigrant and refugee studies, provide context for the survey results.
Generational theory research suggests that the arrival of the Millennial generation into adulthood will have significant effects on society because of their differing…
Generational theory research suggests that the arrival of the Millennial generation into adulthood will have significant effects on society because of their differing values and attitudes. We examine whether this generation has differing perceptions of tax fairness as well as their attitudes towards tax compliance as compared to other generations by administering an instrument to a sample of 303 taxpayers, distributed approximately equally across three generational groups: Baby Boomers, Generation X, and Millennials. The results suggest that there are significant differences in the viewpoints toward vertical equity and progressive taxation among the three generations. More specifically, the Millennial generation was less likely to recommend progressive taxation than the other two generations. In addition, there were significant differences between the groups on an exchange equity question as well. However, in this situation, it was the Baby Boomers that were significantly different from the other two generations. The results also suggest that the Millennials have attitudes that are more accepting of noncompliance than both the Generation X participants and the Baby Boomer participants. However, a significant difference does not exist between the Baby Boomer participants and Generation X participants on their attitudes towards compliance.