Coercion, Persuasion, and Tax Compliance
Coercion, Persuasion, and Tax Compliance

Author: Zakir Akhand

Publisher:

Published: 2016

Total Pages:

ISBN-13:

DOWNLOAD EBOOK

To induce tax compliance, two opposite approaches are used: the coercive and the persuasive. Little attention has been paid in the literature to the comparative success of these two approaches. This article uses original survey data to assess the effectiveness of three coercive and three persuasive instruments used by the Large Taxpayer Unit of the Bangladesh National Board of Revenue to promote compliance by large corporate taxpayers. Using logistic regressions, we find that when instruments of either coercion or persuasion are used separately, they are less likely to improve the tax compliance of large corporate taxpayers than when both types of instruments are used in combination, although coercion seems the more powerful of the two. The findings may be relevant in other countries that rely heavily on tax revenue collected from large corporations, including Canada. Limitations of the study include the measurement of some variables using self-reported data and the assumption that no important causal constructs exist between the instruments of coercion and persuasion.

To Punish or Persuade
To Punish or Persuade

Author: John Braithwaite

Publisher: State University of New York Press

Published: 1985-06-30

Total Pages: 226

ISBN-13: 0791497372

DOWNLOAD EBOOK

In To Punish or Persuade, John Braithwaite declares that coal mine disasters are usually the result of corporate crime. He surveys 39 coal mine disasters from around the world, including 19 in the United States since 1960, and concludes that mine fatalities are usually not caused by human error or the unstoppable forces of nature. He shows that a combination of punitive and educative measures taken against offenders can have substantial effects in reducing injuries to miners. Braithwaite not only develops a model for determining the optimal mix of punishment and persuasion to maximize mine safety, but provides regulatory agencies in general with a model for mixing the two strategies to ensure compliance with the law. To Punish or Persuade looks at coal mine safety in the United States, Great Britain, Australia, France, Belgium, and Japan. It examines closely the five American coal mining companies with the best safety performance in the industry: U.S. Steel, Bethlehem Steel, Consolidation Coal Company, Island Creek Coal Company, and Old Ben Coal Company. It also takes a look at the safety record of unionized versus non-unionized mines and how safety regulation enforcement impacts productivity.

Tax Morale What Drives People and Businesses to Pay Tax?
Tax Morale What Drives People and Businesses to Pay Tax?

Author: OECD

Publisher: OECD Publishing

Published: 2019-09-11

Total Pages: 68

ISBN-13: 9264755020

DOWNLOAD EBOOK

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

The Cambridge Handbook of Psychology and Economic Behaviour
The Cambridge Handbook of Psychology and Economic Behaviour

Author: Alan Lewis

Publisher: Cambridge University Press

Published: 2018-02-15

Total Pages: 1240

ISBN-13: 1108547680

DOWNLOAD EBOOK

There has recently been an escalated interest in the interface between psychology and economics. The Cambridge Handbook of Psychology and Economic Behaviour is a valuable reference dedicated to improving our understanding of the economic mind and economic behaviour. Employing empirical methods - including laboratory and field experiments, observations, questionnaires and interviews - the Handbook provides comprehensive coverage of theory and method, financial and consumer behaviour, the environment and biological perspectives. This second edition also includes new chapters on topics such as neuroeconomics, unemployment, debt, behavioural public finance, and cutting-edge work on fuzzy trace theory and robots, cyborgs and consumption. With distinguished contributors from a variety of countries and theoretical backgrounds, the Handbook is an important step forward in the improvement of communications between the disciplines of psychology and economics that will appeal to academic researchers and graduates in economic psychology and behavioral economics.

Taxation, Responsiveness and Accountability in Sub-Saharan Africa
Taxation, Responsiveness and Accountability in Sub-Saharan Africa

Author: Wilson Prichard

Publisher: Cambridge University Press

Published: 2015-09-11

Total Pages: 309

ISBN-13: 1316453731

DOWNLOAD EBOOK

It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.

Model Rules of Professional Conduct
Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

DOWNLOAD EBOOK

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Military Strategy: A Very Short Introduction
Military Strategy: A Very Short Introduction

Author: Antulio J. Echevarria II

Publisher: Oxford University Press

Published: 2024

Total Pages: 161

ISBN-13: 0197760155

DOWNLOAD EBOOK

Military Strategy: A Very Short Introduction adapts Clausewitz's framework to highlight the dynamic relationship between the main elements of strategy: purpose, method, and means. Drawing on historical examples, Antulio J. Echevarria discusses the major types of military strategy and how emerging technologies are affecting them. This second edition has been updated to include an expanded chapter on manipulation through cyberwarfare and new further reading.

The Economic Psychology of Tax Behaviour
The Economic Psychology of Tax Behaviour

Author: Erich Kirchler

Publisher: Cambridge University Press

Published: 2007-06-21

Total Pages: 278

ISBN-13: 9781107321175

DOWNLOAD EBOOK

Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.

The Force of Law
The Force of Law

Author: Frederick Schauer

Publisher: Harvard University Press

Published: 2015-02-10

Total Pages: 256

ISBN-13: 0674368215

DOWNLOAD EBOOK

Bentham's law -- The possibility and probability of noncoercive law -- In search of the puzzled man -- Do people obey the law? -- Are officials above the law? -- Coercing obedience -- Of carrots and sticks -- Coercion's arsenal -- Awash in a sea of norms -- The differentiation of law

Strings Attached
Strings Attached

Author: Ruth W. Grant

Publisher: Princeton University Press

Published: 2012

Total Pages: 222

ISBN-13: 0691151601

DOWNLOAD EBOOK

The legitimate and illegitimate use of incentives in society today Incentives can be found everywhere—in schools, businesses, factories, and government—influencing people's choices about almost everything, from financial decisions and tobacco use to exercise and child rearing. So long as people have a choice, incentives seem innocuous. But Strings Attached demonstrates that when incentives are viewed as a kind of power rather than as a form of exchange, many ethical questions arise: How do incentives affect character and institutional culture? Can incentives be manipulative or exploitative, even if people are free to refuse them? What are the responsibilities of the powerful in using incentives? Ruth Grant shows that, like all other forms of power, incentives can be subject to abuse, and she identifies their legitimate and illegitimate uses. Grant offers a history of the growth of incentives in early twentieth-century America, identifies standards for judging incentives, and examines incentives in four areas—plea bargaining, recruiting medical research subjects, International Monetary Fund loan conditions, and motivating students. In every case, the analysis of incentives in terms of power yields strikingly different and more complex judgments than an analysis that views incentives as trades, in which the desired behavior is freely exchanged for the incentives offered. Challenging the role and function of incentives in a democracy, Strings Attached questions whether the penchant for constant incentivizing undermines active, autonomous citizenship. Readers of this book are sure to view the ethics of incentives in a new light.