Improving Use-Tax Compliance by Decreasing Effort and Increasing Knowledge

2013 ◽  
Vol 11 (1) ◽  
pp. 1-18 ◽  
Author(s):  
Christopher R. Jones ◽  
Yuyun Sejati
Keyword(s):  
Tax Compliance ◽  
Significant Interaction Effect ◽  
Policy Makers ◽  
Academic Literature ◽  
Unexplored Area ◽  
Compliance Decisions ◽  
Use Tax ◽  
Increasing Knowledge ◽  
Feasible Solutions ◽  
The Individual

ABSTRACT We explore two remedies that could help states improve use-tax compliance. The first remedy is designed to reduce the amount of effort an individual must exert to pay the use tax by having the vendor give the individual an option to pay the use tax online. The second remedy focuses on increasing knowledge about the use tax by providing the individual with information about the use tax during the purchasing process. The results from two states, Florida and Illinois, indicate that providing an individual with the option to pay the use tax increases the likelihood that the person will comply with the use-tax law. Providing information about the use tax, however, increases the likelihood of compliance only in Florida. Finally, there is a marginally significant interaction effect between the two remedies in Illinois. This study makes three important contributions. First, this study offers policy makers two concrete and feasible solutions to the use-tax compliance problems for online transactions. Second, this study contributes to the academic literature by expanding the tax compliance literature into a relatively unexplored area. Finally, this study shows how use-tax compliance decisions and the effectiveness of potential remedies may vary from one state to another.

scholarly journals One size does not fit all: Constructing complementary digital reskilling strategies using online labour market data

2021 ◽  
Vol 8 (1) ◽  
pp. 205395172110031
Author(s):  
Fabian Stephany
Keyword(s):  
Social Transformation ◽  
Grand Challenge ◽  
Policy Makers ◽  
National Education ◽  
Global Challenge ◽  
Cognitive Work ◽  
National Education Systems ◽  
Skill Requirements ◽  
The Individual ◽  
Value Of Learning

Digital technologies are radically transforming our work environments and demand for skills, with certain jobs being automated away and others demanding mastery of new digital techniques. This global challenge of rapidly changing skill requirements due to task automation overwhelms workers. The digital skill gap widens further as technological and social transformation outpaces national education systems and precise skill requirements for mastering emerging technologies, such as Artificial Intelligence, remain opaque. Online labour platforms could help us to understand this grand challenge of reskilling en masse. Online labour platforms build a globally integrated market that mediates between millions of buyers and sellers of remotely deliverable cognitive work. This commentary argues that, over the last decade, online labour platforms have become the ‘laboratories’ of skill rebundling; the combination of skills from different occupational domains. Online labour platform data allows us to establish a new taxonomy on the individual complementarity of skills. For policy makers, education providers and recruiters, a continuous analysis of complementary reskilling trajectories enables automated, individual and far-sighted suggestions on the value of learning a new skill in a future of technological disruption.

scholarly journals Time, the deer, is in the wood: Chronotopic identities, trajectories of texts and community self-management

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Tom Bartlett
Keyword(s):  
Los Angeles ◽  
Text Analysis ◽  
Daily Life ◽  
Social Systems ◽  
Local Communities ◽  
Self Management ◽  
Policy Makers ◽  
Public Issues ◽  
Relevant Context ◽  
The Individual

AbstractThis paper opens with a problematisation of the notion of real-time in discourse analysis – dissected, as it is, as if time unfolded in a linear and regular procession at the speed of speech. To illustrate this point, the author combines Hasan’s concept of “relevant context” with Bakhtin’s notion of the chronotope to provide an analysis of Sorley MacLean’s poem Hallaig, with its deep-rootedness in space and its dissolution of time. The remainder of the paper is dedicated to following the poem’s metamorphoses and trajectory as it intertwines with Bartlett’s own life and family history, creating a layered simultaneity of meanings orienting to multiple semio-historic centres. In this way the author (pers. comm.) “sets out to illustrate in theory, text analysis and (self-)history the trajectories taken by texts as they cross through time and space; their interconnectedness with social systems at different scales; and the manner in which they are revoiced in order to enhance their legitimacy before the diverse audiences they encounter on their migratory paths.” In this process, Bartlett relates his own story to the socioeconomic concerns of the Hebridean island where his father was raised, and to dialogues between local communities and national and external policy-makers – so echoing Denzin’s call (2014. Interpretive Autoethnography (2nd Edition). Los Angeles: Sage: vii) to “develop a methodology that allows us examine how the private troubles of individuals are connected to public issues and to public responses to these troubles”. Bartlett presents his data through a range of legitimation strategies and voicing techniques, creating transgressive texts that question received notions of identity, authorship, legitimacy and authenticity in academia, the portals of power, and the routines of daily life. The current Abstract is one such example. As with the author’s closing caveat on the potential dangers of self-revelation, offered, no doubt, as a flimsy justification for the extensive focus in the paper on his own life as a chronotope, I leave it for the individual reader to decide if Bartlett’s approach is ultimately ludic or simply ludicrous.

Cancer care coordination: building a platform for the development of care coordinator roles and ongoing evaluation

2015 ◽  
Vol 21 (2) ◽  
pp. 157 ◽  
Author(s):  
Louise Freijser ◽  
Lucio Naccarella ◽  
Rosemary McKenzie ◽  
Meinir Krishnasamy
Keyword(s):  
Cancer Care ◽  
Research Policy ◽  
Contextual Influences ◽  
Policy And Practice ◽  
Care Coordinator ◽  
Program Logic ◽  
Policy Makers ◽  
Patient Advocates ◽  
The Individual ◽  
Ongoing Evaluation

Continuity of care is integral to the quality and safety of care provided to people with cancer and their carers. Further evidence is required to examine the contribution Nurse Cancer Care Coordinator (NCCC) roles make in improving the continuity. The aim of the present study was to clarify the assumptions underpinning the NCCC roles and provide a basis for ongoing evaluation. The project comprised a literature review and a qualitative study to develop program logic. The participants who were purposively sampled included policy makers, practitioners, patient advocates, and researchers. Both the literature and participant reports found that NCCC roles are diverse and responsive to contextual influences to coordinate care at the individual (patient), organisational, and systems levels. The application of the program logic for the development of NCCC roles was explored. The conceptualisation of NCCC roles was also examined in relation to Boundary Spanning and Relational Coordination theory. Further research is required to examine how NCCCs contribute to improving equity, safety, quality and coordination of care. The project has implications for research, policy and practice, and makes explicit existing assumptions to provide a platform for further development and evaluation of these roles.

Business plan competitions in developed and emerging economies

2019 ◽  
Vol 11 (1) ◽  
pp. 81-97 ◽  
Author(s):  
Syed Awais Ahmad Tipu
Keyword(s):  
Emerging Economies ◽  
Business Plan ◽  
Integrated Approach ◽  
Future Research ◽  
Journal Articles ◽  
Research Gaps ◽  
Content Type ◽  
Individual Level ◽  
Academic Literature ◽  
The Individual

Purpose This paper aims to review the academic literature on business plan competitions in developed and emerging economies to assess the contribution to the knowledge so far and identify research gaps. Design/methodology/approach A variety of databases (such as ABI/Inform Global, Academic Search Complete, Business Source Premier and Emerald Full Text) were used to find peer-reviewed journal articles. Regardless of time, different search terms were used to find relevant journal articles such as business plan competitions, business plan contests, business plan teams, business plan judges, business plan development and business plan scores. After a careful review of the identified articles, a total of 22 articles were included in the final review. The articles in the final set were manually coded using the thematic codes. Findings Despite the popularity of business plan competitions, limited academic literature exists, particularly in the context of emerging economies. A total of 16 out of 22 studies are conducted in developed economies. The findings suggest that the literature on business plan competitions is largely centered on the structure of business plan competitions, the characteristics of the participating teams and the benefits of business plan competitions. The individual level benefits of business plan competitions include the development of entrepreneurial skills, opportunity for networking and access to mentors. Business plan competitions can be better aligned with public policy, particularly in case of emerging economies. Therefore, a more focused and integrated approach among industry, academia and government in encouraging business plan competitions could potentially make a far-reaching impact in establishing an enterprising society. While much is known about the structure and the benefits of business plan competitions, there are various research gaps which need to be addressed. Originality/value The current paper is the first identifiable review of the literature on business plan competitions. The proposed questions for future research will potentially help in addressing the identified research gaps.

scholarly journals The impact of microcredit on income: the case of Banco Real in Brazil

2014 ◽  
Vol 18 (3) ◽  
pp. 453-476
Author(s):  
Lauro Gonzalez ◽  
César Righetti ◽  
Luiz Carlos Di Serio
Keyword(s):  
Commercial Bank ◽  
Female Participation ◽  
Academic Literature ◽  
Loan Officer ◽  
Individual Participant ◽  
Microfinance Institution ◽  
The Individual ◽  
The Impact

This study aims to evaluate the impact of productive microcredit provided by a microfinance institution linked to a commercial bank by examining a sample of 20,628 customers. Academic literature points to the existence of shared specific characteristics amongst successful microcredit programs, including: (a) the use of a solidarity group, also called a joint debtor, (b) strong female participation, (c) a focus on poor regions, and (d) the presence of a loan officer. This article finds that the female variable is associated with increased income for the individual participant. Women began the program with an average sales value less than men, yet their sales grew exponentially at about 10% with each extension of credit.

scholarly journals Evaluating the individual- and country-level variations in tax morale

2017 ◽  
Vol 44 (5) ◽  
pp. 816-832 ◽  
Author(s):  
Colin C. Williams ◽  
Besnik Krasniqi
Keyword(s):  
Tax Compliance ◽  
State Intervention ◽  
Developed Countries ◽  
Social Actor ◽  
Actor Model ◽  
Tax Morale ◽  
Content Type ◽  
Country Level ◽  
The One ◽  
The Individual

Purpose Recently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when “tax morale”, defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the purpose of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved. Design/methodology/approach To do this, the authors report data from the 2010 Life in Transition Survey on tax morale in 35 Eurasian countries. Findings Logit econometric analysis reveals, on the one hand, that there is higher tax morale among middle-aged, married, homeowners with children, with a university degree and employed, and on the other hand, that there is higher tax morale in more developed countries with stronger legal systems and less corruption, and higher levels of state intervention in the form of both taxation and expenditure. Research limitations/implications Rather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country-level economic and social conditions associated with low tax morale and thus non-compliance. Practical implications These results display the specific populations with low tax morale which need targeting when seeking to tackle tax non-compliance. Originality/value This paper provides a new way of explaining and tackling tax non-compliance in Eurasian countries.

Predicting Psycho-educational Problems in Childhood

1978 ◽  
Vol 3 (3) ◽  
pp. 148-159 ◽  
Author(s):  
Howard S. Adelman
Keyword(s):  
State Of The Art ◽  
Cost Benefit ◽  
Policy Makers ◽  
Health Maintenance ◽  
Ethical Concerns ◽  
Current State ◽  
The Individual ◽  
Assessment Procedures ◽  
Mass Identification ◽  
Ethical Perspectives

Presented are (1) a brief synthesis of several key conceptual and methodological concerns and some ethical perspectives related to identification of psycho-educational problems and (2) conclusions regarding the current state of the art. The conceptual discussion focuses on differentiating prediction from identification and screening from diagnosis; three models used in developing assessment procedures also are presented. Methodologically, the minimal requirements for satisfactory research are described and current problems are highlighted. Three ethical perspectives are discussed; cost-benefit for the individual, models-motives-goals underlying practices, and cost-benefit for the culture. The current state of the art is seen as not supporting the efficacy of the widespread use of currently available procedures for mass screening. Given this point and the methodological and ethical concerns discussed, it is suggested that policy makers reallocate limited resources away from mass identification and toward health maintenance and other approaches to prevention and early-age intervention.

The dynamics of innovation: on the multiplicity of the new

1995 ◽  
Vol 3 (3) ◽  
pp. 209-219 ◽  
Author(s):  
Helga Nowotny
Keyword(s):  
Science Policy ◽  
Knowledge Production ◽  
Driving Force ◽  
Science And Technology ◽  
Policy Makers ◽  
Individual Life ◽  
Relative Loss ◽  
The Individual

Innovation has become a leading slogan for world economies, politicians and science policy-makers alike. It is the driving force of Western consumer societies, which have come to expect the new to be replaced by the newest. However, in contrast to mere fads and fashions, the consequences of relentless innovation are real. They manifest themselves in changes in lifestyle, in the ways societies function and in profound changes in outlook and perception. This paper will ask how innovation became so central and which mechanisms sustain it in science and technology, art and individual life. One consequence to be further explored is the relative loss in importance of the individual creative act, with implications on how we view creativity, knowledge production and even the concept of the individual. Another question to be raised is that of the multiplicity of the new: despite the seeming diversity and multiplicity of option, is there also convergence or a process of synchronization at work?

scholarly journals The Effect of Repeat Tax Amnesty and Tax Penalty Policy on Taxpayer Compliance (An Experimental Study)

2021 ◽  
Vol 8 (10) ◽  
pp. 105-116
Author(s):  
Ni Putu Riasning ◽  
Anak Agung Bagus Amlayasa ◽  
Luh Kade Datrini
Keyword(s):  
Experimental Study ◽  
Hypothesis Testing ◽  
Experimental Research ◽  
Research Output ◽  
Tax Compliance ◽  
University Research ◽  
Accounting Students ◽  
Repeated Application ◽  
Tax Amnesty ◽  
Compliance Decisions

This study aims to (1) examine the effect of repeated tax amnesty knowledge on taxpayer compliance, (2) examine the effect of tax sanctions on taxpayer compliance based on threats to taxpayer compliance decisions, and (3) examine differences in taxpayer compliance based on taxpayer knowledge, on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions. This study used a 2 x 2 factorial experimental research design between subjects by using 119 participants from accounting students from the Faculty Economic and Busines Warmadewa University. The results showed that both the knowledge of taxpayers on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions can affect taxpayer compliance. Besides that too, there is an interaction between taxpayer knowledge on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions where if the taxpayer is in a condition not aware of the repeated application of the tax amnesty, taxpayers who also receive high tax sanctions will show the highest degree of compliance, compared to subjects in other situations. Hypothesis testing using a different test t test with the help of the SPSS 26.0 program. The expected research output is that the results of this research will be published in the proceedings of the Warmadewa of University Research Institute. Keywords: Recurring tax forgiveness, tax sanctions, tax compliance.

Paying the State Use Tax

2016 ◽  
Vol 45 (2) ◽  
pp. 260-282 ◽  
Author(s):  
John E. Anderson
Keyword(s):  
Income Tax ◽  
Research Question ◽  
Tax Compliance ◽  
Behavioral Study ◽  
Reporting Behavior ◽  
Tax Returns ◽  
Use Tax ◽  
Rate Selection ◽  
Tax Reporting ◽  
Selection Of

To improve use tax compliance, twenty-seven states have added a line to their income tax returns where taxpayers can report taxable sales. This article reports results of a behavioral study of a postcard “nudge” sent to income tax filers in one of those states, Nebraska, to encourage self-reporting of liability. The research question is whether the informational nudge was sufficient to alter self-reporting behavior. Data indicate that the nudge more than doubled the likelihood of use tax reporting and nearly doubled the amount of revenue collected, but the rate of use tax reporting remains extremely low. Probit models reveal that use tax reporting rises with income at a decreasing rate. Selection models are also estimated because of positive selection bias in the selection of the treatment group. Taken together, the results indicate that an informational nudge is not likely to be sufficient to substantially change use tax reporting behavior.

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