Search results

1 – 10 of 806
To view the access options for this content please click here
Article

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

To view the access options for this content please click here

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

To view the access options for this content please click here
Article

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…

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

To view the access options for this content please click here
Book part

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…

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

To view the access options for this content please click here
Article

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

To view the access options for this content please click here

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

To view the access options for this content please click here
Article

Ronald D. Francis

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

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

To view the access options for this content please click here
Article

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…

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

To view the access options for this content please click here
Article

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

To view the access options for this content please click here
Book part

Juhana Vartiainen

The chapter presents a timeline and an analysis of economic and social policy in Finland. Finland is an example of an étatiste late industrialiser, in which the post-war…

Abstract

The chapter presents a timeline and an analysis of economic and social policy in Finland. Finland is an example of an étatiste late industrialiser, in which the post-war period up to the mid-1980s was a phase of catching up and energetic mobilisation of resources. The policy regime relied on vigorous State intervention comparable to that of the Asian tiger regimes, in Finland's case motivated also by the stringent geopolitical constraints of Cold War. Public saving contributed to a high rate of capital accumulation, credit was rationed to favour manufacturing investment and corporatist incomes policy was used to sustain the profitability of key export industries. Keynesian demand management was largely neglected, and the high growth rate was associated with large fluctuations and devaluations cycles. The credit and financial market liberalisation of the 1980s resulted in overheating, a deep recession and a failure of the attempted fixed exchange rate anchor. In the 1990s, incomes policy was used to boost the rise of the information technology sector, whereas monetary stability was sought by a strive towards EMU membership. Finland's long-run growth performance has been good, but economic policy will be challenged by the sharp deterioration of the dependency ratio as well as the politics of right-wing nationalism. The wage setting regime is in a state of flux.

Details

The Nordic Varieties of Capitalism
Type: Book
ISBN: 978-0-85724-778-0

1 – 10 of 806