scholarly journals Norms, Enforcement, and Tax Evasion

2021 ◽  
pp. 1-28
Author(s):  
Timothy Besley ◽  
Anders Jensen ◽  
Torsten Persson
Keyword(s):  
Local Government ◽  
Dynamic Model ◽  
Empirical Analysis ◽  
Tax Evasion ◽  
Social Motives ◽  
The Social ◽  
The Uk ◽  
Poll Tax

Abstract This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in 1990 of a poll tax to fund local government in the UK, which led to widespread evasion. The evidence is consistent with the model's main predictions on the dynamics of evasion.

scholarly journals Solidarity with disabled people in times of crisis: A comparative analysis of Italy and the UK

2021 ◽  
pp. 026858092199450
Author(s):  
Nicola Maggini ◽  
Tom Montgomery ◽  
Simone Baglioni
Keyword(s):  
Social Trust ◽  
Important Determinant ◽  
Social Embeddedness ◽  
Disabled People ◽  
The Social ◽  
Religious Piety ◽  
Active Nature ◽  
The One ◽  
The Uk

Against the background of crisis and cuts, citizens can express solidarity with groups in various ways. Using novel survey data this article explores the attitudes and behaviours of citizens in their expressions of solidarity with disabled people and in doing so illuminates the differences and similarities across two European contexts: Italy and the UK. The findings reveal pools of solidarity with disabled people across both countries that have on the one hand similar foundations such as the social embeddedness and social trust of citizens, while on the other hand contain some differences, such as the more direct and active nature of solidarity in Italy compared to the UK and the role of religiosity as an important determinant, particularly in Italy. Across both countries the role of ‘deservingness’ was key to understanding solidarity, and the study’s conclusions raise questions about a solidarity embedded by a degree of paternalism and even religious piety.

scholarly journals Migration infrastructures and the production of migrants’ irregularity in Japan and the United Kingdom

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Nando Sigona ◽  
Jotaro Kato ◽  
Irina Kuznetsova
Keyword(s):  
Legal Status ◽  
Qualitative Interviews ◽  
Legal Violence ◽  
The United Kingdom ◽  
The Social ◽  
Access And Quality ◽  
The Uk ◽  
The Impact

AbstractThe article examines the migration infrastructures and pathways through which migrants move into, through and out of irregular status in Japan and the UK and how these infrastructures uniquely shape their migrant experiences of irregularity at key stages of their migration projects.Our analysis brings together two bodies of migration scholarship, namely critical work on the social and legal production of illegality and the impact of legal violence on the lives of immigrants with precarious legal status, and on the role of migration infrastructures in shaping mobility pathways.Drawing upon in-depth qualitative interviews with irregular and precarious migrants in Japan and the UK collected over a ten-year period, this article develops a three-pronged analysis of the infrastructures of irregularity, focusing on infrastructures of entry, settlement and exit, casting a comparative light on the mechanisms that produce precarious and expendable migrant lives in relation to access to labour and labour conditions, access and quality of housing and law enforcement, and how migrants adapt, cope, resist or eventually are overpowered by them.

Commissioning and social determinants: evidence and opportunities

2020 ◽  
pp. 269-282
Author(s):  
Chris O’Leary ◽  
Chris Fox
Keyword(s):  
Social Determinants Of Health ◽  
Social Determinants ◽  
Local Area ◽  
Determinants Of Health ◽  
Purchasing Power ◽  
Local Authorities ◽  
The Social ◽  
The Uk ◽  
Conceptual Confusion

This chapter argues that local authorities can and should use their purchasing power strategically to address the social determinants of health that affect their local area. It examines commissioning and procurement as local authority functions, defining these concepts and exploring the conceptual confusion between the two. The chapter then looks at the evidence of current practice of local authorities (with a particular focus on local authorities in the UK) in strategic use of their purchasing power. Core to the argument is the role of local voluntary organisations and small and medium-sized enterprises (SMEs), so there is a particular focus on the commissioning experience of these types of organisations. Finally, the chapter makes the case for the role that voluntary sector organisations can play in addressing social determinants of health, before drawing some broad conclusions about the way forward.

Property, Privilege and Politics: The Coroner in Pre-Famine Ireland, 1801–1846

2020 ◽  
pp. 77-96
Author(s):  
Michelle McCann
Keyword(s):  
Nineteenth Century ◽  
Local Government ◽  
Work Experience ◽  
Social Standing ◽  
Early Nineteenth Century ◽  
Political Alliances ◽  
The Social ◽  
Political Narrative ◽  
History Of

This chapter examines the function, status and qualifications of the men that served in the role of county coroner in Ireland in the first half of the nineteenth century. This remains an under-researched area when compared to other local government figures of authority. The history of the office exposes tensions within a politically polarised society and the need for changes in legislation. A combination of factors initially undermined the social standing and reputation of coroners. An examination of the legislation on coroners that the administration subsequently introduced suggests that the authority of the office in early-nineteenth-century Ireland was not strictly jurisprudential, but political and confessional by nature. By analysing the personal background, work experience, social standing, political alliances and religious patronage of coroner William Charles Waddell (1798-1878), the paper charts the wider social and political narrative that allowed this eminently respectable Presbyterian figure to secure the role of coroner of County Monaghan.

scholarly journals A Socio-Economic Model of Sales Tax Compliance

Economies ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 88
Author(s):  
Ahmad Farhan Alshira’h ◽  
Moh’d Alsqour ◽  
Abdalwali Lutfi ◽  
Adi Alsyouf ◽  
Malek Alshirah
Keyword(s):  
Tax Evasion ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Sales Tax ◽  
Annual Reports ◽  
Social Psychological ◽  
The Social ◽  
Compliance Model ◽  
Moderating Role

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely economic and social/psychological theories. In a more serious note, tax evasion has remained a key issue among governments all over the globe, with Jordan being no exception. Jordan has undertaken different fiscal measures to increase compliance in the domestic front in the past decades, but based on annual reports, the country is still experiencing a considerable increase in net public debt and fiscal deficit that can be traced back to the increased tax non-compliance rate. This is specifically true in the case of sales tax in Jordan. To compound the matter further, literature concerning the determinants of sales tax compliance as well as other determinants that drive non-compliance is still scarce, with a universal tax compliance model able to explain the issue with clarity still being elusive. Hence, this work proposed the determinants of sales tax compliance in the context of small and medium-sized enterprises (SMEs) in Jordan, extending Fischer’s model of tax compliance, and adding the moderating role of tax knowledge and direct effect of tax service quality. This study proposed a model encapsulating the social, psychological and economic factors to provide insight into the sales tax compliance of Jordanian SMEs.

scholarly journals Social Workers’ Reflections on Ethics in Relation to Adoption in the UK: Everywhere but Nowhere?

2019 ◽  
Vol 50 (3) ◽  
pp. 833-849 ◽  
Author(s):  
Brid Featherstone ◽  
Anna Gupta
Keyword(s):  
Social Workers ◽  
Moral Distress ◽  
Codes Of Ethics ◽  
Adoption Process ◽  
Ethical Theories ◽  
Group Discussions ◽  
The Social ◽  
Primary Focus ◽  
The Uk

Abstract Empirical research with social workers exploring their understandings and use of codes or ethical theories in practice remain underdeveloped in the UK. This article, based on the British Association of Social Work commissioned Enquiry into the role of the social worker in adoption with a focus on ethics and human rights, provides an important contribution in this context. The Enquiry engaged with a range of stakeholders and explored their perspectives on the adoption process, but the primary focus of this article is on how ethics were understood and discussed by social workers. One hundred and five social workers participated in the Enquiry through questionnaires, interviews and group discussions, and a thematic analysis of their data revealed important findings. For example, the social workers made no explicit reference to codes of ethics or specific ethical theories. However, some of the themes that emerge from the analysis support discussions in what is now a substantial international literature on the importance of recognising ‘ethics work’ by social workers (Banks, 2016). Weinberg’s (2009) explorations of moral distress and ethical trespass are also important and underdeveloped concepts that resonate with themes from the Enquiry and could support more ethically enquiring cultures within organisations and more broadly.

How Not to Use Evolutionary Theory in Politics: A Critique of Peter John

2000 ◽  
Vol 2 (1) ◽  
pp. 72-80 ◽  
Author(s):  
Keith Dowding
Keyword(s):  
Social Sciences ◽  
Evolutionary Process ◽  
Policy Formation ◽  
Evolutionary Explanation ◽  
Evolutionary Account ◽  
The Social ◽  
Poor Understanding ◽  
Selection Of ◽  
Poll Tax

In a recent issue of this journal Peter John (1999) suggests we can use an evolutionary account to explain policy change. In particular he suggests we should see the battle of ideas about policy formation as an evolutionary process and gives as an example the introduction and abolition of the poll tax. John is correct in two claims in his article. First, traditional models of policy-generation tend to ignore the role of ideas, concentrating attention upon the bargaining and power struggles between different sets of competing interests. Secondly, he is right that evolutionary explanation has a place in the social sciences. But these two thoughts are best kept apart and the way he packages them suggests a poor understanding of evolutionary explanation and of the role ideas may play within it. There are at least three problems with his account. First, the object at which he directs explanation —in his example the poll tax—is misspecified. Secondly, he fails to specify a mechanism for the natural selection of ideas, leaving his claim about the promise of evolutionary accounts vague and unsatisfactory. Finally, he fails to distinguish learning as an intentional process from selection as an evolutionary one.

scholarly journals The Imagination of the Other in a (Post-)Sectarian Society: Asylum Seekers and Refugees in the Divided City of Belfast

2019 ◽  
Vol 7 (2) ◽  
pp. 176-186 ◽  
Author(s):  
Ulrike M. Vieten ◽  
Fiona Murphy
Keyword(s):  
Northern Ireland ◽  
Asylum Seekers ◽  
The Other ◽  
Christian Communities ◽  
The Social ◽  
The Uk ◽  
The City ◽  
Asylum Seekers And Refugees ◽  
Do So

This article explores the ways a salient sectarian community division in Northern Ireland frames the imagination of newcomers and the experiences of asylum seekers and refugees. We examine the dominant ethno-national Christian communities and how their actions define the social-spatial landscape and challenges of manoeuvring everyday life in Northern Ireland as an ‘Other’. We argue all newcomers are impacted to some degree by sectarianism in Northern Ireland, adding a further complexified layer to the everyday and institutional racism so prevalent in different parts of the UK and elsewhere. First, we discuss the triangle of nation, gender and ethnicity in the context of Northern Ireland. We do so in order to problematise that in a society where two adversarial communities exist the ‘Other’ is positioned differently to other more cohesive national societies. This complication impacts how the Other is imagined as the persistence of binary communities shapes the way local civil society engages vulnerable newcomers, e.g. in the instance of our research, asylum seekers and refugees. This is followed by an examination of the situation of asylum seekers and refugees in Northern Ireland. We do so by contextualising the historical situation of newcomers and the socio-spatial landscape of the city of Belfast. In tandem with this, we discuss the role of NGO’s and civil support organisations in Belfast and contrast these views with the experiences of asylum seekers and refugees. This article is based on original empirical material from a study conducted in 2016 on the experiences of asylum seekers and refugees with living in Northern Ireland.

scholarly journals NETWORKED ECONOMIC VALUE CREATION IN EVENT TOURISM, AN EXPLORATORY STUDY OF TOWNS AND SMALLER CITIES IN THE UK

2020 ◽  
Author(s):  
Mark Norman ◽  
Nana Nyarko
Keyword(s):  
Local Government ◽  
Value Creation ◽  
Economic Value ◽  
Local Networks ◽  
Business Model Canvas ◽  
Wide Range ◽  
Event Tourism ◽  
The Uk ◽  
Survey Responses

This study explores the role of networks in generating economic value for event tourism in towns and smaller cities in the UK. While networks have been shown to create a wide range of value, research in this context is limited and little is understood of if or how economic value is generated. The lens used in this study was the value creating side of the business model canvas with local government organisations as the focal node examining the flow of economic value from partners, activities and resources. There were survey responses from 112 different town and city organisations across the UK. The study found that only the ‘activities’ element of the network contributed significantly to creating economic value in an event tourism context. The network components of ‘partners’ and ‘resources’ were not on their own significant to the creation of economic value. The outcomes of this paper suggest that practitioners in towns and cities should strategise their engagement with local networks through a formal event tourism strategy that clearly defines how they operationalise engagement activities within that network in order the facilitate economic value creation. In addition, the paper raises questions around what resources are needed at the focal node (local government organisations) in order to maximise the economic value created by the network.

scholarly journals “Wipe them out”! The Social Construction of Children’s Centres

2021 ◽  
Vol 73 (1) ◽  
pp. 4-23
Author(s):  
Peter Goy
Keyword(s):  
Social Construction ◽  
Critical Discourse Analysis ◽  
Common Factor ◽  
Political Perspective ◽  
Vulnerable Families ◽  
The Social ◽  
The Uk ◽  
Four Discourses ◽  
Children’S Centres

Abstract The future for Children’s Centres in England looks bleak.. A change in government in the UK in 2010 saw a change in political perspective that was manifested in one way as austerity. The effects of austerity impacted on a range of public services including Children’s Centres. Children’s Centres also came under government scrutiny resulting in a change of focus in their activities from a core offer of providing services to having a core purpose. The study used a flexible qualitative design to produce a critical discourse analysis about the social construction of Children’s Centres. A range of publicly available documents were gathered to provide naturalistic data relating to Children’s Centres. In addition, six Children’s Centre workers were purposefully selected to take part in a semi structured focus group interview. The subsequent analysis of the document and interview data revealed a range of rhetorical devices used by speakers to construct their perceptions of Children’s Centres. These constructions were organised under four dominant discourses; a discourse of recognition, a discourse of pragmatism, a discourse of pessimism and a discourse of change. One common factor in these four discourses was the role of the UK government. Children’s Centres did not appear to get recognition for some the work they did with families but there was a pragmatism about what Children’s Centres could provide during a period of austerity. There was pessimism about what was happening to Children’s Centres especially in relation to vulnerable families but what seemed inevitable was Children’s Centres were changing.

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