The use of correspondence analysis to develop a scale to measure workplace morale from multi-level data

This paper focuses on the issue of comparing social groups or collectivities using measures derived from individual-level multivariate data. In this case, groups need to be differentiated such that: (a) between-group differences are maximized; (b) within-group differences are minimised; and (c) `differences' are calibrated to a scale that reflects a set indicators or observed variables.This paper demonstrates empirically how correspondence analysis can achieve this. It presents a scale of `workplace morale' derived from the responses of employees in a large sample of workplaces to questions concerning satisfaction with various facets of their job and their workplace. The scale derived through correspondence analysis is shown to achieve the three criteria described above.

Tax morale in Australia : what shapes it and has it changed over time?

Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalized. Others, in contrast, suggest that factors such as the level of tax morale one has (ie, the intrinsic motivation one has to pay their tax) affects compliance behaviour. While there have been numerous empirical studies published that have explored the role of deterrence on tax compliance behaviour, very few studies have explored the concept of tax morale in any detail. This article therefore attempts to rectify this gap in the literature. If tax morale is important in determining compliance behaviour, as several researchers have suggested, then it is also important to understand what might affect one’s level of tax morale. The specific aim of this article will be to identify factors that shape or have an impact on tax morale. Using data collected from the Australian waves of the 1981 and 1995 World Values Survey, this study will demonstrate that factors such as trust and moral beliefs plan an important role in shaping tax morale in Australia. Further, it will be shown that tax morale has increased significantly in Australia since the early 1980s, and that it has done so at a faster rate than many other OECD countries. Possible explanations for this increase will be discussed.