Influence of individual ethical orientation on tax compliance: evidence among Ghanaian taxpayers

Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but are more influenced by considerations of tax rate and withholding positions compared to unethical persons. The findings of this study differ from Reckers et al. in a number of ways and contribute to the literature by providing a possible explanation of the cause(s) of tax non- compliance.

Research data management and openness: the role of data sharing in developing institutional policies and practices

Purpose: To investigate the relationship between research data management (RDM) and data sharing in the formulation of RDM policies and development of practices in higher education institutions (HEIs). Design/methodology/approach: Two strands of work were undertaken sequentially: firstly, content analysis of 37 RDM policies from UK HEIs; secondly, two detailed case studies of institutions with different approaches to RDM based on semi-structured interviews with staff involved in the development of RDM policy and services. The data are interpreted using insights from Actor Network Theory. Findings: RDM policy formation and service development has created a complex set of networks within and beyond institutions involving different professional groups with widely varying priorities shaping activities. Data sharing is considered an important activity in the policies and services of HEIs studied, but its prominence can in most cases be attributed to the positions adopted by large research funders. Research limitations/implications: The case studies, as research based on qualitative data, cannot be assumed to be universally applicable but do illustrate a variety of issues and challenges experienced more generally, particularly in the UK. Practical implications: The research may help to inform development of policy and practice in RDM in HEIs and funder organisations. Originality/value: This paper makes an early contribution to the RDM literature on the specific topic of the relationship between RDM policy and services, and openness – a topic which to date has received limited attention.

Transformation through translation: translation policies at Amnesty International

International non-governmental organisations (NGOs) are powerful political players who aim to influence global society. In order to be effective on a global scale, they must communicate their goals and achievements in different languages. Translation and translation policy play an essential role here. Despite NGOs’ important position in politics and society, not much is known about how these organisations, who often have limited funds available, organise their translation work. This study aims to contribute to Translation Studies, and more specifically to investigating institutional translation, by exploring translation policies at Amnesty International, one of the most successful and powerful human rights NGOs around the world. Translation policy is understood as comprising three components: translation management, translation practices, and translation beliefs, based on Spolsky’s study of language policy (2004). The thesis investigates how translation is organised and what kind of policies different Amnesty offices have in place, and how this is reflected in their translation products. The thesis thus also pursues how translation and translation policy impact on the organisation’s message and voice as it is spread around the world. An ethnographic approach is used for the analysis of various data sets that were collected during fieldwork. These include policy documents, guidelines on writing and translation, recorded interviews, e-mail correspondence, and fieldnotes. The thesis at first explores Amnesty’s global translation policy, and then presents the results of a comparative analysis of local translation policies at two concrete institutions: Amnesty International Language Resource Centre in Paris (AILRC-FR) and Amnesty International Vlaanderen (AIVL). A corpus of English source texts and Dutch (AIVL) and French (AILRC-FR) target texts are analysed. The findings of the analysis of translation policies and of the translation products are then combined to illustrate how translation impacts on Amnesty’s message and voice. The research results show that there are large differences in how translation is organised depending on the local office and the language(s), and that this also influences the way in which Amnesty’s message and voice are represented. For Dutch and French specifically, translation policies and translation products differ considerably. The thesis describes how these differences are often the result of different beliefs and assumptions relating to translation, and that staff members within Amnesty are not aware of the different conceptions of translation that exist within Amnesty International as a formal institution. Organising opportunities where translation can be discussed (meetings, workshops, online platforms) can help in reducing such differences. The thesis concludes by suggesting that an increased awareness of these issues will enable Amnesty to make more effective use of translation in its fight against human rights violations.

A multi level analysis on pollination-related policies

The paper explores pollination from a multi level policy perspective and analyses the institutional fit and inter play of multi-faceted pollination-related policies. First, it asks what the major policies are that frame pollination at the EU level. Second, it explores the relationship between the EU policies and localised ways of understanding pollination. Addressed third is how the concept of ecosystem services can aid in under- standing the various ways of framing and governing the situation. The results show that the policy systems affecting pollination are abundant and that these systems create different kinds of pressure on stakeholders, at several levels of society. The local-level concerns are more about the loss of pollination services than about loss of pollinators. This points to the problem of fit between local activity driven by economic reasoning and biodiversity-driven EU policies. Here we see the concept of ecosystem services having some potential, since its operationalisation can combine economic and environmental considerations. Further- more, the analysis shows how, instead of formal institutions, it seems that social norms, habits, and motivation are the key to understanding and developing effective and attractive governance measures.

Do investors care about corporate tax?

This paper conducts a comprehensive examination of the link between corporation tax payment and financial performance in the UK. We find no discernible link between tax rates and stock returns for the UK, no matter how tax payment is measured. This is true throughout the sample period and for both customer-facing and non-customer-facing companies. However, allowing for industry norms and a host of firm characteristics, companies with lower effective tax rates have significantly higher levels of stock market risk. Firms that are reported in the newspapers in a negative way in relation to their level of corporation tax payment experience small negative stock returns, which are partially reversed within a month. However, the initial negative effects and subsequent rebound are both more pronounced for smaller companies. News announcements of the potential involvement of a firm in a corporate inversion (expatriation) result in steeper and much longer-lasting falls in share prices, whereas news stories of a more general nature relating to a firm's tax avoidance or tax payments have little noticeable effect.

Simulating the impact on health of internalising the cost of carbon in food prices combined with a tax on sugar-sweetened beverages

Rising greenhouse gas emissions (GHGEs) have implications for health and up to 30 % of emissions globally are thought to arise from agriculture. Synergies exist between diets low in GHGEs and health however some foods have the opposite relationship, such as sugar production being a relatively low source of GHGEs. In order to address this and to further characterise a healthy sustainable diet, we model the effect on UK non-communicable disease mortality and GHGEs of internalising the social cost of carbon into the price of food alongside a 20 % tax on sugar sweetened beverages (SSBs). Developing previously published work, we simulate four tax scenarios: (A) a GHGEs tax of £2.86/tonne of CO2 equivalents (tCO2e)/100 g product on all products with emissions greater than the mean across all food groups (0.36 kgCO2e/100 g); (B) scenario A but with subsidies on foods with emissions lower than 0.36 kgCO2e/100 g such that the effect is revenue neutral; (C) scenario A but with a 20 % sales tax on SSBs; (D) scenario B but with a 20 % sales tax on SSBs. An almost ideal demand system is used to estimate price elasticities and a comparative risk assessment model is used to estimate changes to non-communicable disease mortality. We estimate that scenario A would lead to 300 deaths delayed or averted, 18,900 ktCO2e fewer GHGEs, and £3.0 billion tax revenue; scenario B, 90 deaths delayed or averted and 17,100 ktCO2e fewer GHGEs; scenario C, 1,200 deaths delayed or averted, 18,500 ktCO2e fewer GHGEs, and £3.4 billion revenue; and scenario D, 2,000 deaths delayed or averted and 16,500 ktCO2e fewer GHGEs. Deaths averted are mainly due to increased fibre and reduced fat consumption; a SSB tax reduces SSB and sugar consumption. Incorporating the social cost of carbon into the price of food has the potential to improve health, reduce GHGEs, and raise revenue. The simple addition of a tax on SSBs can mitigate negative health consequences arising from sugar being low in GHGEs. Further conflicts remain, including increased consumption of unhealthy foods such as cakes and nutrients such as salt.

Multiculturalism and Policymaking : A comparative study of Danish and Swedish cultural policies since 1969

This master’s thesis deals with the cultural diversity policies of Denmark and Sweden within the cultural sector. It attempts at explaining why these two “most-similar” scandinavian countries having in common the same cultural model, “the architect model”, opted for different policies when it came to cultural diversity: Assimilationism for Denmark and multiculturalism for Sweden. I show that though institutional and power-interest factors had an impact, ideas as “programmatic beliefs” (Sheri E. Berman 2001) or “frames” (Erik Bleich 2003) played the ultimate role. I evaluate their relative importance by analyzing the anthropological dimension of the countries cultural policies since 1969. The study confirms that at least in the cultural sector, Danish policies have been assimilationist and Swedish ones multiculturalist and proposes a new classification of terms.By investigating immigrants cultures, it fills a gap left by previous researchers working on a common Nordic cultural model.

Gender Equality a case study of Sweden : Gender Equality Gender Equity and policies of combating inequality at workplace to make the society equal.

The paper analyses Gender Equality, Gender Equity and policies of combating inequality at workplace to make the society equal as a case study of Sweden. The aim of paper is see the gender equality, gender equity, discrimination against women at workplace and to describe the policies combating inequality in the welfare state of Sweden. This work highlights the gender equality in terms of institutionalizing gender equality, gender equity, gender and pay gap, parental leave, gender and the pension system and sexual behavior directed towards women and policies combating inequality to bring equality in society. For my research I used the secondary data the fact sheets, scientific literature, statistics from eurostate of Sweden and case studies about Swedish society and the theoretical explanation to explain the phenomena. To achieve my aim I used the combination of both qualitative and quantitative methods of research. I showed the empirical evidences of these phenomena from the Swedish society and theoretical analysis about equality and equity of gender in different wakes of life. I found an interesting conclusion that there are good policies and legislation to combat inequality to bring society but there are no policies to change the perception of society about male and female role.

Work, care, gender equality and the problem of ‘instrumental’ social policies

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