Tax Law and Redistribution

Author(s):  
Eyal Zamir ◽  
Doron Teichman

This chapter examines the implications of behavioral insights for tax design, taxpayers’ decision-making, and tax compliance. With regard to tax design, the chapter discusses policymakers’ own heuristics and biases, and their catering to (or exploitation of) the biased judgments of the public at large. Regarding economic decision-making, the chapter explores the dark and bright sides of tax saliency. With regard to compliance, it explains why people pay taxes, and how this compliance might be further enhanced. Finally, the chapter explains how cognitive factors affect taxpayers’ inclination to challenge tax liability. Additionally, the chapter describes the behavioral contribution to positive and normative analyses of redistribution, by shedding new light on how people form judgments about tax progressivity; the cognitive ramifications of poverty; wealth and subjective well-being; and the choice between methods and objects of redistribution. The chapter also comments on the use of taxes as a means of modifying human behavior.

2015 ◽  
Vol 38 (2) ◽  
pp. 33-42
Author(s):  
Inga Jēkabsone ◽  
Biruta Sloka

The aim of the paper is to present analysis of subjective well-being regarding municipality provided public services and its impact on overall well-being using the approved methodology. The main findings are as follow: in order to provide public services that meet the needs of the public, municipalities should involve the community in the decision-making process. Research into subjective well- being carried out in Salaspils municipality showed that well-being is directly affected by public services provided in the municipality.


2021 ◽  
pp. 223386592110117
Author(s):  
Robert Davidson ◽  
Alexander Pacek ◽  
Benjamin Radcliff

While a growing literature within the study of subjective well-being demonstrates the impact of socio-political factors on subjective well-being, scholars have conspicuously failed to consider the role of the size and scope of government as determinants of well-being. Where such studies exist, the focus is largely on the advanced industrial democracies of the Organization for Economic Co-Operation and Development. In this study, we examine the size of the public sector as a determinant of cross-national variation in life satisfaction across a worldwide sample. Our findings strongly suggest that as the public sector grows, subjective well-being increases as well, conditional on the extent of quality of government. Using cross-sectional data on 84 countries, we show this relationship has an independent and separable impact from other economic and political factors.


Urban Studies ◽  
2016 ◽  
Vol 54 (7) ◽  
pp. 1692-1714 ◽  
Author(s):  
Yafei Liu ◽  
Martin Dijst ◽  
Stan Geertman

As a rapidly ageing population becomes an increasingly serious social challenge for Chinese megacities, issues affecting older adults’ subjective well-being (SWB) attract greater concern. However, it is difficult to gain a comprehensive understanding of older adults’ SWB, since most SWB theories focus only on specific factors. Moreover, residential environmental factors are hardly considered in studies of older adults’ SWB. In this paper we therefore investigate the effects of residential environment and individual resources on the SWB of older adults in Shanghai, using the integrative theoretical framework proposed by Lindenberg. We investigate the relationships between resources (residential environment and individual resources), needs satisfaction and SWB using multiple regression analysis. Our results show that the residential environment exerts a stronger impact on SWB than individual resources. Good quality residential building, good accessibility to medical and financial facilities, higher economic status of a neighbourhood, and a lower proportion of older adults in a neighbourhood are important environmental correlates of SWB. Health appears to be the most significant individual resource; other important individual resources include household income, a high-skilled occupation, a job in the public sector and living with grandchildren. Comfort is the most important basic need for older adults.


2021 ◽  
Vol 37 (4) ◽  
pp. 295-309
Author(s):  
Joyce Cheah Lynn-Sze ◽  
◽  
Azlina Kamaruddin ◽  

Health opinion leaders have widely embraced social media for health promotion and public health communication which can make a strong influence on the public decision making. However, despite the growing relevance of public health threats such as infectious diseases, pandemic influenza and natural disasters, research has paid little attention to the qualities of opinion leaders. Moreover, there is limited evidence that public health organisations use social media appropriately to engage in meaningful conversations with audiences. Thus, the aims of the study are to describe principles of communication practised by online opinion leaders to promote health issues, to discuss the strategies of social media used, to explain the opinion leaders’ influence attributes in health decision making and finally to develop a model of online opinion leader in the contemporary health promotion era. Content analysis was conducted on Facebook postings of five selected health opinion leaders. In addition, semi-structured interviews with 10 followers were conducted. The findings of the study revealed that there are three principles of communication practised by online opinion leaders, which are language, interaction and themes. There are three strategies opinion leaders use to influence the public: social connectivity, social support and social consultation. Furthermore, there are five opinion leaders’ attributes that influence the public’s decision making, namely personality, authenticity, trust/credibility, professional knowledge and social position. The model would be beneficial in educating and guiding the current public health opinion leaders in order to establish health and social well-being. Keywords: Online opinion leader, online health communication, public health, two-step flow theory, decision making.


Water Policy ◽  
2008 ◽  
Vol 10 (4) ◽  
pp. 323-343 ◽  
Author(s):  
Geoffrey J. Syme ◽  
Natasha B. Porter ◽  
Ute Goeft ◽  
Elizabeth A. Kington

There is growing concern that sustainable natural resources management is not being achieved because of the lack of integration of social analysis in decision making. Following the economic philosophy of analysis of the value of water at the catchment scale adopted by Hoekstra, Savenije and Chapagain (2001, Integrated Assessment, 2, 199–208), in this paper we discuss the relationship between economic and social factors. It is concluded that a large degree of natural integration between social and economic factors exists, but that there are also some social variables that require separate consideration. The social context of water in catchment management and the range of social variables that need consideration in any adequate analysis are defined. We identify a need for a metric that can include commensurate judgements of social, economic and environmental benefits on a single scale and identifies the challenges that this scale will need to meet. Finally, it is suggested that the simplest way to include social variables in decision making is the employment of psychometric techniques that can measure subjective well being and preferably the relationship between its components. The major obstacle to incorporating such data in decision making will be the need for a cultural change in accepting that subjective measures can play a major role in policy evaluation.


2022 ◽  
Vol 12 ◽  
Author(s):  
Yingying Han ◽  
Wenhao Pan ◽  
Jinjin Li ◽  
Ting Zhang ◽  
Qiang Zhang ◽  
...  

Currently, the coronavirus disease 2019 (COVID-19) pandemic experienced by the international community has increased the usage frequency of borderless, highly personalized social media platforms of all age groups. Analyzing and modeling texts sent through social media online can reveal the characteristics of the psychological dynamic state and living conditions of social media users during the pandemic more extensively and comprehensively. This study selects the Sina Weibo platform, which is highly popular in China and analyzes the subjective well-being (SWB) of Weibo users during the COVID-19 pandemic in combination with the machine learning classification algorithm. The study first invokes the SWB classification model to classify the SWB level of original texts released by 1,322 Weibo active users during the COVID-19 pandemic and then combines the latent growth curve model (LGCM) and the latent growth mixture model (LGMM) to investigate the developmental trend and heterogeneity characteristics of the SWB of Weibo users after the COVID-19 outbreak. The results present a downward trend and then an upward trend of the SWB of Weibo users during the pandemic as a whole. There was a significant correlation between the initial state and the development rate of the SWB after the COVID-19 outbreak (r = 0.36, p < 0.001). LGMM results show that there were two heterogeneous classes of the SWB after the COVID-19 outbreak, and the development rate of the SWB of the two classes was significantly different. The larger class (normal growth group; n = 1,229, 93.7%) showed a slow growth, while the smaller class (high growth group; n = 93, 6.3%) showed a rapid growth. Furthermore, the slope means across the two classes were significantly different (p < 0.001). Therefore, the individuals with a higher growth rate of SWB exhibited stronger adaptability to the changes in their living environments. These results could help to formulate effective interventions on the mental health level of the public after the public health emergency outbreak.


2021 ◽  
Vol 7 (2) ◽  
pp. 26-46
Author(s):  
Lim L. Gin ◽  
Syasyila Kalaivanan ◽  
Zhooriyati Sehu Mohamad

The economic downturn causes a fluctuation of Malaysian beggars with disrupted psychological states. The research focuses on happiness, subjective well-being, and gratitude among the beggars in Kuala Lumpur and Selangor. Ten beggars participated in an in-depth interview. Their selection was based on a purposive sampling technique. Findings show that with life satisfaction and maintained health conditions, they would be contented. Intolerable circumstances currently made the beggars wishing they could restart an ideal life to restore their subjective well-being. Amidst gratefulness, beggars tend to wake up with an appreciation for every little thing. However, the limited psychological care given has caused the number of beggars to escalate. The number of beggars would dwindle by appraising the public with what they necessitate through an awareness brought by findings from the study.


2020 ◽  
Author(s):  
Hajdi Moche ◽  
Daniel Västfjäll

Previous studies show that spending money on other people makes people happier than spending it on whatever they want. This study tested and extended this by examining the role of active versus passive choice and default choices. 788 participants played and won money in a game, from which some of the earnings could be donated to charity. Participants were randomized to five conditions (control, passive/active decision, default to self/charity). Three measures of subjective well-being (SWB) was used. The results show that people who donated money were happier than people who kept money for themselves, and active choices elicited significantly more negative affect than passive choices. Also, more people chose to keep the money when this was the default. Last, the greatest effect on happiness was when participants chose to change from the default. The results are in line with previous findings in both positive psychology and decision making.


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