Download or read book What you pay is what you get Public Social Spending and Tax Morale written by Sven Piechottka and published by GRIN Verlag. This book was released on 2017-08-28 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2016 in the subject Psychology - Social Psychology, grade: 1,3, University of Potsdam (Chair for Political Science, Public Administration and Organization), course: Professional and Management Skills – Research Skills Module, language: English, abstract: In this short paper I will develop a conceptual proposal to explore the relationship between public social spending (PSS) and tax morale. The latter has experienced more and more interest among scholars in the past several decades in order to clarify the “puzzle of tax compliance”, which is to explain, why tax compliance turns out to be substantially higher than the neo-classical model would estimate. Since research has provided empirical evidence for the impact of tax morale on tax compliance, scientists are faced with the challenge to come up with determinants of tax morale. This paper suggests public social spending as a determinant. On the basis of the existing research literature, I set up a research hypothesis, which shall to be tested in the context of three selected countries. A research concept is described while possible limitations are taken into account. These considerations as well as potential promises of the concept are summed up in the conclusion.

Download or read book The Other Side of the Coin written by Christopher G. Faricy and published by Russell Sage Foundation. This book was released on 2021-02-25 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite high levels of inequality and wage stagnation over several decades, the United States has done relatively little to address these problems—at least in part due to public opinion, which remains highly influential in determining the size and scope of social welfare programs that provide direct benefits to retirees, unemployed workers or poor families. On the other hand, social tax expenditures—or tax subsidies that help citizens pay for expenses such as health insurance or the cost of college and invest in retirement plans—have been widely and successfully implemented, and they now comprise nearly 40 percent of the spending of the American social welfare state. In The Other Side of the Coin, political scientists Christopher Ellis and Christopher Faricy examine public opinion towards social tax expenditures—the other side of the American social welfare state—and their potential to expand support for such social investment. Tax expenditures seek to accomplish many of the goals of direct government expenditures, but they distribute money indirectly, through tax refunds or reductions in taxable income, rather than direct payments on goods and services or benefits. They tend to privilege market-based solutions to social problems such as employer-based tax subsidies for purchasing health insurance versus government-provided health insurance. Drawing on nationally representative surveys and survey experiments, Ellis and Faricy show that social welfare policies designed as tax expenditures, as opposed to direct spending on social welfare programs, are widely popular with the general public. Contrary to previous research suggesting that recipients of these subsidies are often unaware of indirect government aid—sometimes called “the hidden welfare state”—Ellis and Faricy find that citizens are well aware of them and act in their economic self-interest in supporting tax breaks for social welfare purposes. The authors find that many people view the beneficiaries of social tax expenditures to be more deserving of government aid than recipients of direct public social programs, indicating that how government benefits are delivered affects people’s views of recipients’ worthiness. Importantly, tax expenditures are more likely to appeal to citizens with anti-government attitudes, low levels of trust in government, or racial prejudices. As a result, social spending conducted through the tax code is likely to be far more popular than direct government spending on public programs that have the same goals. The first empirical examination of the broad popularity of tax expenditures, The Other Side of the Coin provides compelling insights into constructing a politically feasible—and potentially bipartisan—way to expand the scope of the American welfare state.

Download or read book Tax Morale What Drives People and Businesses to Pay Tax written by OECD and published by OECD Publishing. This book was released on 2019-09-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Trust Breeds Trust written by Lars P. Feld and published by . This book was released on 2002 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Developing Alternative Frameworks for Explaining Tax Compliance written by James Alm and published by Routledge. This book was released on 2010-06-10 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.

Download or read book Pandemic and Progressivity written by Mr.Alexander D Klemm and published by International Monetary Fund. This book was released on 2021-02-05 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic characteristics, and other factors. People who reveal preferences for spending items (more on police, military, border protection; less on education, health, environment) that are associated with communitarian (rather than universalist) moral perspectives generally show weaker support for progressive reforms, but more communitarians change their views as a result of personal experience. The results are consistent with previous findings that economic upheavals can mold individuals’ views on policy matters.

Download or read book The Leap of Faith written by Sven H. Steinmo and published by Oxford University Press. This book was released on 2018-08-14 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Why are citizens in some countries more willing to pay taxes than in other countries? This book examines the history of the relationship between citizens and their states in five countries, (Sweden, Britain, Italy, Romania, and the United States), and demonstrates how and why people in in some countries have come to trust the government with their money while in other countries they do not. The book explores the evolution of this relationship in detail, in each case showing how some governments developed the fiscal and technical capacity to tax their citizens fairly and deliver public services efficiently. In short, how and why some countries became more trustworthy than others. The volume concludes by examining the implications of these five cases for developing countries today and the lessons that can be learned.

Download or read book Medical and Dental Expenses written by and published by . This book was released on 1990 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Morality of Radical Economics written by Ron P. Baiman and published by Springer. This book was released on 2016-08-31 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is in equal parts a treatise on morality and economics, a critique of neoclassical orthodoxy, a brief for replacing mainstream economics with a radical political economics, and an argument for the abandonment of neoliberal capitalism in favor of democratic socialism. It includes a detailed proposal for a "demand and cost" alternative to "supply and demand" analysis and an in-depth technical critique of both neoclassical "high theory" and "applied microeconomic analysis" demonstrating that these are not only infeasible or immoral, but have directly contributed to public policy disasters. Further, the book suggests that only a moral economics in the form of radical political economy can address the looming economic and environmental crises of today’s world. Baiman begins with an introduction to morality and ethics in both general sciences and in economics in particular. He then guides readers through evidence of how neoclassical economics has not only failed to remain objective and value-free, but has become an ideology of apologetics protecting an immoral system. In addition to breaking down real-world examples to demonstrate his assertions, Baiman analyzes a theoretical Utopia design exercise. He concludes by arguing that the only form of economics that supports widely shared human values—such as social equity, democracy, and solidarity—is so-called "radical economics", and that all true economics science should be directed toward achieving more socially productive economic activity. An invaluable guide to morality and economics, this book will appeal to researchers and teachers looking to change the way we think about economics, policy, and society.

Download or read book Willing to Pay written by Sven Steinmo and published by Oxford University Press. This book was released on 2022 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do people in some societies tend to follow rules and obey the laws more than those in other societies? Is the difference institutional, or is 'culture' a better explanation? These are the central questions confronted in this book. This study explores these questions through a large laboratory experimental study which examined tax compliance behaviour in four countries: Sweden, Italy, Britain and the United States. We present what we call a 'Reasonable Choice Approach' demonstrating that most people are motivated to comply with social rules when the rules are clear, coherent, and consistent. This theory argues that most people are both rationally self-interested and social animals who have strong desires to behave according to the norms of their societies. Willing to Pay? demonstrates how institutions can shape individual behaviours and thereby help explain why social behaviours are so different across societies.

Download or read book Public or Private Goods written by Brigitte Unger and published by Edward Elgar Publishing. This book was released on 2017-03-31 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book explores the core public tasks that the state has traditionally provided but which increasingly are being privatized and subsumed by the private sector. The night-watchman state role of providing security is instead offered by private prisons and security guards. Legitimized by the argument of efficiency gains, social security including public housing, pensions, unemployment insurance and health care are all being gradually privatized. This book argues that on the basis of efficiency, morality and equality there is still an overwhelming need for public intervention – the res publica. Although the state still funds and regulates core domains, it provides fewer and fewer visible goods. The authors show how this apparent invisibility of the state presents serious challenges for both income equality and democracy.

Download or read book The Psychology of Money and Public Finance written by G. Schmölders and published by Springer. This book was released on 2006-09-05 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book features the main papers of Günter Schmölders (1903-1991), a pioneer in economic psychology, for the first time in English. Schmölders' research on 'fiscal psychology' is of particular and lasting interest, impacting greatly on continental economics.

Download or read book Tax Audit and Taxation in the Paradigm of Sustainable Development written by Bistra Svetlozarova Nikolova and published by Springer Nature. This book was released on 2023-06-22 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.

Download or read book Latin American Economic Outlook 2018 Rethinking Institutions for Development written by OECD and published by OECD Publishing. This book was released on 2018-04-09 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2018: Rethinking Institutions for Development focuses on how institutions can underpin the foundations of a long period of sustained and inclusive growth and increased well-being. The report begins with an overview of the main macroeconomic challenges ...

Download or read book The Moral Economy of Welfare States written by Steffen Mau and published by Routledge. This book was released on 2004-06 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates why people are willing to support an institutional arrangement that realises large-scale redistribution of wealth between social groups of society. Steffen Mau introduces the concept of 'the moral economy' to show that acceptance of welfare exchanges rests on moral assumptions and ideas of social justice people adhere to. Analysing both the institution of welfare and the public attitudes towards such schemes, the book demonstrates that people are neither selfish nor altruistic; rather they tend to reason reciprocally.

Download or read book Organizations and Performance in a Complex World written by Ramona Orăștean and published by Springer Nature. This book was released on 2020-12-14 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume highlights current research and developments on organizations and (their) performance against the background of ubiquitous complexity. It investigates some of the challenges and trends dominating the complex world of nowadays and the ways organizations are dealing with them in their continuous search for performance. The papers in the volume cover a series of hot and/or emerging topics (i.e. sustainable development, corporate social responsibility, green marketing, digital revolution, social media, global trade, intangible assets, economic intelligence and innovation). Built on an interdisciplinary perspective and a multi-level approach―global (trade, power, sustainable development), regional (EU, BRICS), national (country-based systems, cultures, policies, practices), industry (airlines, pharma, luxury, retailing, banking, tourism), local (communities, destinations), and organization (entrepreneurship, MNEs, public organizations: national and local)―the volume uniquely addresses issues of high interest for researchers, practitioners and policymakers.

Download or read book How to Establish a Tax Policy Unit written by Martin Grote and published by International Monetary Fund. This book was released on 2017-10-19 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores that in developing economies, sufficient tax revenue is necessary to finance spending on health care, education, and infrastructure—all of which are prerequisites for economic growth and development. However, it is not simply the revenue ratio that matters; the quality of the revenue system is also essential for delivering fair and efficient outcomes. To design a revenue system that fosters sustainable economic and social development and enjoys broad public support, it is essential for tax reform proposals to be carefully assessed, quantitatively analyzed, and openly debated. This requires that decision makers and all stakeholders in the debate have access to the best available facts, data, and independent evidence-based analysis, including about the impact of tax reforms on revenue, the income distribution, and economic performance. The central institutional actor in the decision making process—the executive—is best supported in this process by what is generally called a tax policy unit (TPU). TPUs are tasked to guide and inform the tax policy debate, based on facts, independent data analysis, and multidisciplinary efforts.