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While psychology, sociology and communications studies hypothesise a range of independent variables that might impact on individuals’ acceptance or rejection of rumours, almost all studies of the phenomenon have taken place in environments featuring notable, and sometimes very deep, partisan divisions, making it almost impossible to isolate the impact of partisan influences on views on different rumour subjects. This study aims to remove the possibility of partisan influences on readers of internet rumours by testing the impact of independent demographic variables in China, a one-party state with no overt partisan divisions. The study provides an opportunity to strip away the influence of ideology and see whether this factor may have coloured previous studies on susceptibility to believe rumours.

An empirical study was used to examine belief in false and true online rumours in a non-partisan environment. A large sample group was presented with rumours across four subject areas and respondents’ conclusions and demographic information was then subject to logistic regression analysis to identify relationships between factors and ability to identify the veracity of online rumours.

Unexpectedly, the regression analysis revealed no statistically significant nexus between many independent demographic variables and patterns of believing or disbelieving rumours. In other cases, a statistically significant relationship was revealed, but only to a limited degree. The results suggest that once the role of partisanship in explaining the proliferation of and belief in false rumours and the ability to identify true ones is removed from consideration, no other independent variables enjoy convincing links with rumour belief.

The study tests in China, a jurisdiction featuring a non-partisan environment, the impact of independent variables on media users’ belief in a wide range of rumours.

Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that are aimed at helping taxpayers needing liquidity, solvency and income support.

This study undertakes a review of key tax policy responses of six jurisdictions across the globe that have similar tax regimes and virus mitigation strategies (albeit with different outcomes). Key initiatives implemented from February to April 2020 by Australia, Canada, New Zealand, Singapore, South Africa and the UK are examined.

This study indicates that tax concessions are a crude and mostly ineffective way of assisting individuals and enterprises in difficulty. In the longer term, if the crisis prompts desirable reforms such as extending the recognition of tax losses, the income tax system will emerge fairer and more efficient.

An investigation of the short-term reforms announced relating to asset write-offs, tax deferral, tax losses and goods and services tax/value-added tax rates in light of the liquidity, income support and stimulus objectives shows that in some cases the policies may have been misguided. The findings can be used by policymakers as the basis for designing better targeted alternative non-tax responses.

Jurisdictional responses to tax policy reforms during a modern period of significant economic dislocation have yet to be documented in the literature. Specifically, this paper highlights the limitations of tax policy initiatives as a response to financial hardship.