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The impact of fiscal decentralization on equalization between regions has received significant attention but there has been much less research of the impact of decentralization on equalization within regions. Theory suggests that the tradeoff between local fiscal autonomy and equalization ought to be most pronounced at the sub-region level where rural-urban disparities in the level of development are substantial. This paper is an empirical analysis of the impact of fiscal decentralization on equalization within one Russian region, Leningrad (State). We show that the regional government uses a mixture of fiscal instruments to strike a balance between giving more budgetary autonomy to local governments and eliminating the disparities among them. We also develop a method for studying this tradeoff between decentralization and equalization when only limited data are available. Finally, we argue and demonstrate that without a detailed understanding of the institutional arrangement for intergovernmental fiscal relations, one cannot evaluate the equalization or decentralization implications.

This volume initiates a new collaboration between Research in Labor Economics (RLE) published by Elsevier Press and the Institute for the Study of Labor (IZA). Beginning 2006, the RLE series extends to two volumes per year. One volume will remain in the tradition of the series, consisting of empirical and theoretical contributions in labor economics, while the other volume will focus on specific policy questions. IZA has become one of the largest organizations of labor scholars worldwide while RLE is now a well-established publication containing labor economics research. We hope this new association will be a meaningful development for both IZA fellows and RLE readers.

The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda.

This study is cross-sectional and correlational and adopts firm-level data collected using a questionnaire survey of 210 financial services firms in Uganda from which usable questionnaires were received from 152 financial services firms.

Tax morale and compliance costs contribute up to 20.6 per cent of the variance in tax compliance of the financial services firms. Tax morale and tax compliance are positively and significantly associated. Results further indicate that compliance costs and tax compliance are positively and significantly associated. National pride and trust in government and its legal systems as dimensions of tax morale independently are significantly associated with tax compliance. Results also indicate that administration costs and specialist costs as dimensions of compliance costs individually are significantly associated with tax compliance.

This study results should be generalized with caution, as they are limited to the financial services firms in Uganda.

Whereas there has been a number of studies on tax compliance in both developed and developing countries, this is the first study on the African scene to examine the contribution of tax morale and compliance costs on tax compliance of financial services firms in a single suite. It is unbelievable that the financial services firms, especially commercial banks which are highly regulated by the central bank in many developing countries, can afford to report tax payables year after year.

This paper aims to study the effect of internal branding on brand supporting behaviour (in-role and extra-role) of bank employees in Egypt. It proposes a model which examines the relationship between internal branding and employees’ brand supporting behavior, mediated by employees’ role clarity, affective commitment and continuance commitment, to provide insights into the way in which employees can become brand champions.

A single cross-sectional descriptive research was employed. A questionnaire was used to collect data from 400 frontline bank employees. Confirmatory factor analysis was used to test the validity of the scales, and structural equation modelling was used to test the research hypotheses.

The results showed that internal branding did not have a direct significant impact on employees’ in-role and extra-role behaviour. However, that impact only took place through employees’ role clarity and their affective commitment.

The findings suggest that banks can differentiate their offers and build powerful corporate brands through their employees’ brand supporting behaviour. Therefore, bank managers need to consider internal branding within the context of a corporate marketing orientation. Moreover, enhancing employees’ role clarity and affective commitment will ensure sustainable brand supporting behaviour.

This research is the first quantitative study to examine the impact of role clarity and continuance commitment as possible mediators to the proposed relationship. It further adds up to the internal branding literature, which is mostly qualitative or conceptual and thus suffers from limited conclusive evidence in terms of internal branding benefits and practical implications.

The present study sought to obtain a better understanding of the determinants that influence the adherence to individual walking groups.

The study took place as part of the “Just Walk It” (JWI) programme of the Australian National Heart Foundation. The research model incorporated social environmental, physical environmental, cognitive and socio‐demographic factors. Participants (n=284; response rate 49.6 per cent) of the JWI programmme completed a survey, which measured environmental, cognitive and socio‐demographic factors. Exercise adherence was monitored over a period of 12 months. To identify the potential predictors bivariate correlation analyses and linear regression analyses were performed.

Social cohesion was identified as the sole predictor of adherence to walking groups, while cohesion was further associated with positive attitudes regarding physical activity. Furthermore, participants who perceived their neighbourhood as positive in terms of safety and friendliness were more likely to have a positive attitude toward exercising.

The present study indicates the importance of acknowledging the social environment in designing walking group interventions. This paper offers useful information for individuals designing interventions aimed at increasing physical activity.