Logics behind evading overnight taxes: a configurational analysis

2020 ◽  
Vol 32 (2) ◽  
pp. 871-888
Author(s):  
Pietro Beritelli ◽  
Stephan Reinhold ◽  
Christian Laesser
Keyword(s):  
Tax Evasion ◽  
Qualitative Comparative Analysis ◽  
Economic Gain ◽  
Content Type ◽  
Consumption Behavior ◽  
Configurational Analysis ◽  
Nuanced Understanding ◽  
The Individual ◽  
Evasion Behavior ◽  
Hospitality Managers

Purpose Overnight taxes are controversial. They affect tourists’ consumption behavior and hotels’ profits. This potentially generates undesirable industry practices such as underreporting overnights to evade overnight taxes. The aim of the paper is to understand the conditions and outcomes of underreporting. This is important because underreporting affects destinations’ tax income, which in turn may have further effects on tourism or other public services. Design/methodology/approach This study uses qualitative comparative analysis to identify what specific combinations of conditions motivate managers of hospitality businesses to evade overnight taxes. Findings While potential economic gain seems to be the obvious answer, this study finds that different configurations of causal conditions account for non-compliance. Four different configurations combining six conditions explain the logics behind hotel overnight tax evasion behavior. The conditions refer to both utilitarian affordances and the individual tax morale of hospitality managers. Certain utilitarian conditions in combination can overrule moral objections to non-compliance. Originality/value The study provides a nuanced understanding of overnight tax evasion motives and suggests how to connect work on tourism taxes with destination governance issues and destination management organization funding.

How do ESG pillars impact firms’ marketing performance? A configurational analysis in the pharmaceutical sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francesco Paolone ◽  
Nicola Cucari ◽  
Jintao Wu ◽  
Riccardo Tiscini
Keyword(s):  
Pharmaceutical Industry ◽  
Design Methodology ◽  
Qualitative Comparative Analysis ◽  
Pharmaceutical Sector ◽  
Content Type ◽  
Marketing Performance ◽  
Configurational Analysis ◽  
The Individual ◽  
Individual Role

Purpose This study aims to contribute to international doctrine by testing how environmental social governance (ESG) pillars can affect marketing performance in the pharmaceutical industry. Design/methodology/approach The authors follow a pioneering approach, using a fuzzy-set qualitative comparative analysis and data from the largest European listed companies belonging to the pharmaceutical industry in 2019. Specifically, the authors contribute to international doctrine by testing how ESG pillars can affect marketing performance by presenting two configurational paths that may help to clarify not only the individual role of the pillars but also how their interrelationships predict marketing performance. Findings The results identify two different causal configurations that lead to higher marketing performance. These configurations allow us to think more carefully about the role of ESG pillars in the pharmaceutical sector. These results could help managers reflect upon and justify their choice to invest in specific ESG pillars, highlighting the importance of the governance pillar. Originality/value To the best of the authors’ knowledge, this study is the first to use configurational analysis to investigate combinations of ESG pillars that lead firms to achieve higher levels of marketing performance.

Being moral and doing good to others

2017 ◽  
Vol 35 (2) ◽  
pp. 180-191 ◽  
Author(s):  
Felix Septianto ◽  
Bambang Soegianto
Keyword(s):  
Prosocial Behavior ◽  
Moral Judgment ◽  
Cultural Context ◽  
Moral Identity ◽  
Qualitative Comparative Analysis ◽  
Marketing Strategies ◽  
Moral Emotion ◽  
Content Type ◽  
Judgment Process ◽  
Nuanced Understanding

Purpose Although previous research has established that moral emotion, moral judgment, and moral identity influence consumer intention to engage in prosocial behavior (e.g. donating, volunteering) under some circumstances, these factors, in reality, can concurrently influence judgment process. Therefore, it is important to get a more nuanced understanding of how the combinations of each factor can lead to a high intention to engage in prosocial behavior. The paper aims to discuss these issues. Design/methodology/approach This research employs fuzzy-set qualitative comparative analysis to explore different configurations of moral emotion, judgment, and identity that lead to a high consumer intention to engage in prosocial behavior. Findings Findings indicate four configurations of moral emotion, moral judgment, and moral identity that lead to a high intention to engage in prosocial behavior. Research limitations/implications This research focuses on the case of a hospital in Indonesia; thus, it is important not to overgeneralize the findings. Nonetheless, from a methodological standpoint, opportunity emerges to broaden the examinations in other service and cultural contexts. Practical implications The findings of this research can help the hospital to develop effective combinations of advertising and marketing strategies to promote prosocial behavior among its customers. Originality/value This paper provides the first empirical evidence on the existence of multiple pathways of moral emotion, judgment, and identity that lead to a high consumer intention to engage in prosocial behavior. The implications of this research also highlight the importance of cultural context in understanding consumer behavior.

Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Emadeldin Yamen ◽  
Hounaida Mersni ◽  
Abdulhadi Ramadan
Keyword(s):  
Tax Evasion ◽  
Eu Enlargement ◽  
Public Governance ◽  
Content Type ◽  
The Public ◽  
Before And After ◽  
Governance Quality ◽  
Evasion Behavior ◽  
The Impact ◽  
The Eu

Purpose The purpose of this study is to examine the impact of public governance quality on tax evasion levels in old (pre-2004) and new (post-2004) European Union (EU) members before and after the 2004 EU-enlargement. Design/methodology/approach This study uses panel data of 28 EU countries over the period 1996-2015. Tax evasion is measured using an updated version of the shadow economy size based on the light intensity, as calculated by (Medina and Schneider, 2018). The World Bank’s worldwide governance indicators are used as a measure of public governance. Findings The results indicate that new EU members have higher tax evasion levels compared to the old ones before and after the 2004 EU enlargement. The findings also report that the public governance quality is superior in old members throughout the 1996-2015 period. Furthermore, the authors found that after the EU enlargement, tax evasion levels decreased in both EU groups; however, the authors noticed an improvement in the public governance quality in new members and a deterioration in old ones. Additional analysis confirms the impact of public governance quality as an effective tool for reducing tax evasion behavior in both EU groups before and after the EU enlargement. Practical implications The findings are potentially useful for EU policymakers in identifying the most effective tools that can minimize tax evasion levels in EU countries. Additionally, the results are alarming as they show the negative consequences of the EU enlargement in old EU members. Thus, policymakers should consider them when setting their rules and regulations to reduce the significant differences between both EU groups to prevent member states from potentially exiting the EU. Originality/value To the best of the knowledge, this is the first study that examines the tax evasion behavior and public governance quality in the EU before and after the EU enlargement.

scholarly journals The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

2018 ◽  
Vol 17 (6) ◽  
pp. 1843-1880 ◽  
Author(s):  
Wolfgang Frimmel ◽  
Martin Halla ◽  
Jörg Paetzold
Keyword(s):  
Tax Evasion ◽  
Causal Effect ◽  
Step Function ◽  
Individual Level ◽  
Tax Allowance ◽  
Actual Compliance ◽  
Compliance Behavior ◽  
Two Generations ◽  
The Individual ◽  
Evasion Behavior

Abstract Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. It turns out that the distance to the next higher bracket is a strong determinant of compliance. The match of different administrative data sources allows us to observe actual compliance behavior with little error at the individual level across two generations. To identify the intergenerational causal effect in tax evasion behavior, we use the paternal distance to next higher bracket as an instrumental variable for paternal compliance. We find that paternal noncompliance increases children’s noncompliance by about 23%.

Deciding on tax evasion – front line discretion and constraints

2015 ◽  
Vol 4 (2) ◽  
pp. 193-207 ◽  
Author(s):  
Karen Boll
Keyword(s):  
Public Administration ◽  
Tax Evasion ◽  
Design Methodology ◽  
Tax Administration ◽  
Front Line ◽  
Content Type ◽  
Revenue Collection ◽  
Set Up ◽  
Everyday Reasoning ◽  
The Individual

Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted in accordance with procedures. The ethnography should be understood in relation to this set-up. Originality/value – The originality of the paper is that it shows that ethnography can open the territory of everyday reasoning in public administration. Also, it shows the discretionary room that any front line tax inspector navigates in. This is significant as revenue collection often is described as formal and dominated by a legal steering in which rules are univocal.

Employee engagement and autoethnography: being and studying self

2014 ◽  
Vol 26 (3/4) ◽  
pp. 172-187 ◽  
Author(s):  
Sally Anne Sambrook ◽  
Natalie Jones ◽  
Clair Doloriert
Keyword(s):  
Employee Engagement ◽  
Cultural Context ◽  
Limited Attention ◽  
Paper Briefly ◽  
Content Type ◽  
Complex Concept ◽  
Social Nature ◽  
Nuanced Understanding ◽  
The Individual ◽  
Practical Implications

Purpose – Employee engagement (EE) is a highly popular topic within workplace research, but has been studied almost exclusively from a quantitative, survey based approach, both in academic and consultancy led research. Yet, employee engagement is essentially an individual concept, concerning self, and this highly personal dimension fails to be captured in positivistic surveys. This paper offers a novel methodology in an attempt to address this deficit. Design/methodology/approach – This complex concept needs to be studied from a more interpretivist and ethnographic angle, acknowledging that EE exists within a cultural context. The paper proposes the use of a contemporary, and somewhat contentious, form of ethnography, autoethnography (AE) that weaves together the researcher's personal and participants' experiences to illuminate the phenomenon. Findings – This paper briefly reviews extant literature on employee engagement, explains autoethnography and argues that AE is a highly suitable method to capture both the individual and social nature of self in employee engagement. Research limitations/implications – To understand how employee engagement works, we need to get at the depth of the concept, and the paper offers an innovative methodological contribution to achieve this. To date, this approach has received limited attention and only minimal anecdotal evidence is presented to support the argument for AE. However, there is substantial scope for further research adopting this novel, collaborative approach. Practical implications – An autoethnographic approach provides both emic (insider) and etic (outsider) perspectives on the phenomenon, thus harnessing both the experiences of those involved in AE initiatives (e.g. HR practitioners managing EE and employees being engaged) but also the researcher's experiences and interpretations of being engaged in their work, to elicit more rich, layered insights. Such nuanced understanding can help facilitate more appropriate, authentic and realistic interventions to harness employees' whole self and engagement. Originality/value – Autoethnography provides an innovative approach to studying employee engagement, offering an appropriate alternative to quantitative, snap-shot studies and is more in keeping with the founding scholar's intentions for research on this topic.

How missed temporal deadlines influence consumption behavior

2014 ◽  
Vol 31 (5) ◽  
pp. 360-370 ◽  
Author(s):  
Beth Vallen ◽  
Lauren G. Block ◽  
Eric Eisenstein
Keyword(s):  
Affect Regulation ◽  
Consumer Choice ◽  
Behavior Changes ◽  
Start Time ◽  
Content Type ◽  
Consumption Behavior ◽  
Time Usage ◽  
The Individual ◽  
Insight Into ◽  
Selection Of

Purpose – The purpose of this research is to explore how and why consumption behavior changes across time in reference to a temporal deadline, such as a meeting start time or scheduled appointment. Design/methodology/approach – The authors present findings from two experiments that manipulate distance to/from a deadline and assess behavioral intentions and consumer choice, both before a deadline is reached (i.e. the individual is early) and after a deadline has passed (i.e. the individual is late). Findings – Results demonstrate that, while individuals are more likely to refrain from consumption in favor of being on time as a deadline approaches, they are more likely to engage in consumption activities once they have already missed their deadline. Support is shown for an underlying process of affect regulation; when they are late (vs on time), consumers are likely to regulate affect via the selection of more indulgent options. Practical implications – These studies provide insight into the both the beneficial and detrimental nature of deadlines. Further, they provide insight as to how deadlines impact consumer behavior by demonstrating differential patterns of consumption based on whether an individual is early vs late. Originality/value – Documenting the effect of meeting and missing deadlines on consumption contributes to the literature on time usage and offers insights into individuals’ efforts to prioritize multiple activities that conflict due to time constraints.

Training evaluation: a configurational analysis of success and failure of trainers and trainees

2020 ◽  
Vol 44 (4/5) ◽  
pp. 531-546
Author(s):  
Gonçalo Bernardino ◽  
Carla Curado
Keyword(s):  
Structural Equation ◽  
Research Question ◽  
Qualitative Comparative Analysis ◽  
Content Type ◽  
Alternative Pathways ◽  
Configurational Analysis ◽  
Public Company ◽  
Training Programmes ◽  
Matched Data ◽  
Practical Implications

Purpose This study aims to investigate the formative evaluations of the training programmes of a Portuguese national railway public company for an entire calendar year. The aim is to uncover alternative configurations for the design of training programmes to create better levels of evaluation. This study is based on the following research question: What are the configurations that lead to the success and or failure of trainers and trainees? Among those, are there any common designs that generate the success and or failure of both trainers and trainees? Design/methodology/approach This study used matched data from an entire calendar year to examine the trainers and trainees’ evaluations of 429 training events. This study also used a fuzzy-set qualitative comparative analysis (fsQCA) to provide configurations that generate the success or failure of trainers and trainees. This methodology offers alternative pathways to the same outcomes and thus gives managers different options to reach similar results. Findings The results show that there are more configurations that lead to trainers’ success (five) than to its absence (four). However, the configurations that lead to trainees’ success (three) are less than those that lead to its absence (six). The findings indicate that a single common configuration exists that leads to high evaluations. Research limitations/implications This study does not address summative evaluations. Regarding data, the study acknowledges the use of self-evaluations for trainees, although they serve as a proxy for a learning evaluation. The generalisation of the results outside the Portuguese railway company’s context is not possible. Practical implications The proposed analysis is applicable to other settings without restrictions. Managers may replicate this study’s approach in their organisations to uncover the alternative configurations that lead to the success or failure of trainers and trainees. They may adopt the ones that lead to successful outcomes and avoid the ones that lead to undesired ones. Originality/value This study is innovative because it addresses concurrently the success or failure of trainers and trainees that is only possible by using the fsQCA method. This study opted to use this method to provide alternative pathways to extreme outcomes: the most successful or the most unsuccessful. These multiple pathways are better results compared to traditional quantitative statistical methods that only provide a single estimated solution to the presence of the dependent variable; for example, a regression analysis or structural equation modelling.

A cognitive map of sustainable decision-making in entrepreneurship

2018 ◽  
Vol 24 (3) ◽  
pp. 787-813 ◽  
Author(s):  
Pablo Muñoz
Keyword(s):  
Decision Making ◽  
Qualitative Comparative Analysis ◽  
Cognitive Map ◽  
Cognitive Factors ◽  
Business Decisions ◽  
Content Type ◽  
Entrepreneurial Behaviour ◽  
Configurational Analysis ◽  
Environmentally Responsible ◽  
Social Environmental

Purpose Under what conditions do entrepreneurs make the sustainable decisions they need to develop socially and environmentally responsible new businesses? Explanations of sustainable decision-making have involved various cognitive features; however, it is not yet clear how they play a role in empirical terms and, moreover, how they combine to induce business decisions based on social, environmental and economic considerations. The purpose of this paper is to explore how five cognitive factors combine and causally connect to produce sustainable decision-making in entrepreneurship. Design/methodology/approach This study uses fuzzy-set qualitative comparative analysis to examine the decision-making of 37 sustainable entrepreneurs. It focuses on a substantive conception of entrepreneurial behaviour to uncover the cognitive antecedents underlying entrepreneurial decisions that involve the explicit development and implementation of measures, targets and strategies aimed at improving its impact on people and the environment. Findings The configurational analysis reveals a typology comprising five combinations of cognitive factors constituting a comprehensive cognitive map of sustainable decision-making in entrepreneurship, namely: purpose-driven, determined; value-based, vacillating; value-based, unintended; single motive, single solution; and purpose-driven, hesitant. Research limitations/implications This study demonstrates that no single condition is necessary nor sufficient for triggering decision-making involving social and environmental concerns, revealing five mental models leading to sustainable decision-making. In doing so, this paper responds to recent calls that stress the need for studies capable of uncovering the complex constellation of cognitive factors underlying entrepreneurial sustainable behaviour. Theoretical and practical implications are discussed. Originality/value This paper provides a systematic characterization of the cognitive underpinnings of sustainable decision-making and offers a basis for organizing the study of sustainable outcomes and configurations of cognitive antecedents. It reconciles prior efforts aimed at characterizing sustainability decisions in the context of SMEs and new enterprises, challenging current models based on awareness, experience and ethical normative frameworks.

Followership practices as determinants of national innovativeness: a study across 56 cultures

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Roshni Das
Keyword(s):  
Power Distance ◽  
Theoretical Argument ◽  
Content Type ◽  
Leadership Culture ◽  
Performance Orientation ◽  
Power Distance Orientation ◽  
Country Level ◽  
Nuanced Understanding ◽  
And Performance ◽  
The Individual

PurposeThere is a dearth of literature on what are the factors in terms of leaders’ and followers’ characteristics that impact innovation at the country level. The purpose of this paper is to build theoretical argument and provide empirical evidence of these factors using a cross-cultural mode of study across 56 nations.Design/methodology/approachThe Bayesian modelling technique is used on data from the GLOBE survey.FindingsInnovation at the individual, team and organisational levels has generally been associated with the relationship-motivated leadership, as opposed to task-motivated leadership. This study confirms that this premise holds at the societal level of analysis as well. The second finding is that in terms of followers’ cultural characteristics, out of three variables (power distance, collectivism and performance orientation) tested, only power distance orientation is found to have a predictive relationship with aggregate innovation. The moderator slope analysis unveils a nuanced understanding of how the interaction between leadership styles and followers’ cultural traits impact national innovativeness.Research limitations/implicationsCulture and leadership configurations that bolster innovation need to be studied more thoroughly.Practical implicationsThis study has implications for multi-country teams involved in research and development activities.Originality/valueTo our knowledge, this is the first study to unpack leader−follower relationships as predictors of national innovation. A leadership-culture fit perspective is advanced.

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