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Article
Publication date: 2 December 2019

Hanneke Du Preez and Jacqueline Stoman

The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the…

Abstract

Purpose

The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experiencing frequent increases in taxes on already overburdened taxpayers, corruption, a lack of service delivery by the government and high unemployment rates. South Africa has seen an increased amount of protests relating to taxes, corruption and a lack of basic services.

Design/methodology/approach

In total, 12,000 Twitter feeds were collected from 14 February 2017 to 1 March 2017, the period before, during and after the South African National Budget Speech on 22 February 2017. The feeds were analysed using a thematic analysis. The emerging themes were identified as factors present in South Africa that may predict a possible tax revolt.

Findings

The factors found to be present in South Africa are: F1-failure of government to address the imminent collapse, F2-significant number of people with substantial debt, F3-onerous tax systems, including many different types of taxes, F4-high number of unemployed people, F5-education frustration, F6-increase in tax rates on citizens already overburdened by current taxes, F7-poor quality of governors, and performance of the country’s leaders and administration, including fraud and F8-wastefulness.

Originality/value

The value of the study is, first to contribute to the existing academic literature examining the factors that are likely to indicate a tax revolts. Second, the study uses an innovative data source, namely, tweets, to examine the climate for a possible tax revolt in South Africa.

Details

Meditari Accountancy Research, vol. 28 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Abstract

Details

Proposition 13 – America’s Second Great Tax Revolt: A Forty Year Struggle for Library Survival
Type: Book
ISBN: 978-1-78769-018-9

Article
Publication date: 1 March 2006

Barbara Coyle McCabe and Christopher Stream

Public dislike of taxes led to tax revolt and tax reform. Despite the connection between tax attitudes and tax policy, relatively little is known about public attitudes toward…

4896

Abstract

Public dislike of taxes led to tax revolt and tax reform. Despite the connection between tax attitudes and tax policy, relatively little is known about public attitudes toward taxes over time, and how public opinion either shapes or is shaped by changes in tax policy. We examine the link between opinion and changes in tax policy in Florida, where the public’s view of sales and property taxes was surveyed consistently from 1979-1997, a time when both taxes changed significantly. This combination of tax reform and survey data allows us to observe the pattern of public opinion before, during, and after changes in tax policy, and to draw inferences about whether public opinion leads or lags state action, while examining common explanations for individual differences in opinion. Among other things, our results indicate that the portrait of an anti-tax populace is overdrawn and that the pattern of opinion differs for each tax.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 2
Type: Research Article
ISSN: 1096-3367

Book part
Publication date: 13 March 2019

Isaac William Martin

The local property tax is the oldest tax in the United States, as well as being the only substantial tax on landed wealth, a major part of the housing expense of most American…

Abstract

The local property tax is the oldest tax in the United States, as well as being the only substantial tax on landed wealth, a major part of the housing expense of most American families, and the most important revenue source for local governments. It is also increasingly limited by state law. This chapter presents a synthetic review of the literature on property tax limitation laws. Property taxation is a crucial resource for local governments because it is primarily a tax on real estate, and land is the least mobile tax base. A tax on the market value of real estate may have the effect of transmitting real estate price shocks to individual land users. Property tax limitation laws provide some homeowners with social protection from such market-induced economic shocks, but they do so at the price of a substantial reduction in state capacity. A meta-regression analysis of published studies finds that property tax levy limitations, on average, reduce local government budgets by as much as 5%. The potential implications for provision of other public goods, including social protection for other groups, are discussed.

Details

The Politics of Land
Type: Book
ISBN: 978-1-78756-428-2

Keywords

Article
Publication date: 1 March 2003

Nancy McCarthy Snyder

During the 1990s many states used budget surpluses to refinance public education and provide property tax relief. This paper uses a case study of Kansas to assess the…

Abstract

During the 1990s many states used budget surpluses to refinance public education and provide property tax relief. This paper uses a case study of Kansas to assess the sustainability of state-initiated property tax cuts. It finds that the cuts are not fully sustainable over time because of court and federal mandates that require additional spending on education, economic fluctuations that reduce the ability of state budgets to maintain a given share of education spending, and demands for local control to allow school districts to spend more or less than state-mandated levels. The paper also argues that the property tax is essential to economic efficiency and local control.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 15 no. 4
Type: Research Article
ISSN: 1096-3367

Book part
Publication date: 6 December 2018

Charles I. Guarria

Abstract

Details

Proposition 13 – America’s Second Great Tax Revolt: A Forty Year Struggle for Library Survival
Type: Book
ISBN: 978-1-78769-018-9

Article
Publication date: 21 July 2022

Fabio Ambrosio

The purpose of this study is to explore and explain, through practical considerations, the ever-increasing presence of local option sales taxes and “special purpose” local option…

Abstract

Purpose

The purpose of this study is to explore and explain, through practical considerations, the ever-increasing presence of local option sales taxes and “special purpose” local option sales taxes (SPLOST) in the composition of the tax portfolio of local governments.

Design/methodology/approach

This research is designed as a case study of county-level fiscal trends in Washington counties between 1990 and 2018. Data were collected for all 39 Washington counties for 29 years in three domains: revenue, crime and society. Observations were fitted to longitudinal models for tests of cointegration or trend, or to cross-sectional regression models for tests of predictive quality.

Findings

This study shows that the stated “special purpose” does not influence a county’s decision to impose a SPLOST. Furthermore, this study finds that indicators of educational attainment, income, poverty, unemployment and rural areas are the largest predictors of a county’s propensity to change the composition of its revenue portfolio in favor of the sales tax.

Originality/value

To the best of the author’s knowledge, this is the first study to explore whether indicators of a stated “special purpose” are statistically related to a county’s propensity to adopt a particular SPLOST. This study concludes that a county’s decision to adopt a SPLOST does not depend on the stated “special purpose.” In addition, it shows that urbanized counties with higher per capita income and education levels, but lower unemployment and poverty, can predictably import sales tax revenue from neighboring jurisdictions. This is a significant finding as it may explain why SPLOST is gaining popularity.

Details

Transforming Government: People, Process and Policy, vol. 16 no. 4
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 29 April 2014

Ronald D. Francis

– The purpose of this paper is to analyse and provide a framework for considering assumptions.

442

Abstract

Purpose

The purpose of this paper is to analyse and provide a framework for considering assumptions.

Design/methodology/approach

This paper is a conceptual study.

Findings

This paper provides both an analysis of assumptions and also a prescription for recognising and dealing with assumptions.

Research limitations/implications

As the paper is a conceptual analysis, the research implications are not relevant.

Practical implications

The analysis provided in this article should be of help to those working in financial crime and also have a wider application.

Originality/value

Except where due acknowledgement is given, to the best of the author's knowledge, this paper is quite original.

Details

Journal of Financial Crime, vol. 21 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 March 2003

John R. Bartle, Carol Ebdon and Dale Krane

Local governments in the U.S. rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition of local…

Abstract

Local governments in the U.S. rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition of local revenues. While the property tax still serves as one primary source of local government revenue, increasingly other sources are used to pay for local government. This paper first examines that trend, the forces behind it, and its regional impact. We then explore trends in three central states - - Iowa, Nebraska, and Arkansas -- that have experienced substantial revenue shifts in recent years. A concluding section discusses the options for the future.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 15 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 7 January 2019

Robert W. McGee and Serkan Benk

The purpose of this study is to examine Christian views on the ethics of tax evasion.

Abstract

Purpose

The purpose of this study is to examine Christian views on the ethics of tax evasion.

Design/methodology/approach

To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded 30,000. Various demographic variables were also examined, such as gender, age, marital status, education level, income level, social class, position on the political spectrum and others.

Findings

This study found that although there was widespread opposition to tax evasion, it could be justified sometimes. Not all Christian sects had the same view of tax evasion. Some sects were less severe in their opposition than others. This study ranked the various sects from least to most opposed.

Originality/value

The present study expands the religions literature by showing that differing Christian sects have opinions on the ethics of tax evasion that differ significantly, and that it cannot be said categorically that the more conservative Christian sects are either more opposed or less opposed to tax evasion than are the liberal or moderate sects.

Details

Journal of Financial Crime, vol. 26 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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