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Available. Open Access. Open Access
Article
Publication date: 18 August 2021

Mariam AbdelNabi, Khedr Wanas and Sarah Mansour

Tax evasion is an economic crime that nearly all world countries suffer from. Its consequences are countless, including poor public spending on infrastructure projects and social…

5209

Abstract

Purpose

Tax evasion is an economic crime that nearly all world countries suffer from. Its consequences are countless, including poor public spending on infrastructure projects and social welfare programs, low economic growth and development, institutional mistrust and fiscal deficits. For developing countries in particular, targeting development programs and infrastructural investments requires an efficient tax collection policy to generate sufficient funds for such purposes. This makes the tax evasion problem a critical one and countering it extremely policy relevant. Based on evidence that shows how the understanding of taxpayers' behavior is an essential factor in fighting evasion, this paper aims to test different factors that might incentivize citizens using a behavioral and experimental approach, in non-Western educated industrialized rich democracies (non-WEIRD) countries, to comply more.

Design/methodology/approach

This paper uses a survey experiment to examine the impact of different behavioral primes on tax compliance behavior. Specifically, it observes subjects' compliance behavior in two contexts: voice and empathy. A total of 273 students from a big public university in Egypt were randomly selected to participate in this study.

Findings

In the “Voice” treatment, the explanatory variable (VOICE) was found statistically significant, thus confirming the hypothesis that democracy, through having a voice in the decision-making process, affects compliance positively. As for the “Empathy” treatment, the explanatory variable (EMPATHY) was also found significant. This confirms the second hypothesis that triggering feelings of empathy, through highlighting the good cause behind public spending that uses taxpayers' money, affects compliance behavior positively.

Research limitations/implications

Despite the fact that the experimental methodology is a methodology with high internal validity, examining the impact of a specific intervention on behavior, a replication of the experiment in other contexts might be useful in increasing the external validity of the findings. Specifically, conducting this experiment on a nonstudent sample might lead to even more powerful results by increasing the ecological validity of the results.

Practical implications

This study advocates a more behaviorally informed public policy. Specifically, Egyptian policymakers are recommended to adopt behavioral nudges as a complement to existing policies. The authors believe the findings, if confirmed by repeated experiments (lab, lab-in-the-field and rational choice theories on both student and non-student samples) in a number of Arab countries, might also help in offering cost-effective nudges for the Arab world policymakers, where culture and the political context are to a great extent similar.

Social implications

The findings of the study have a number of social implications. Higher tax compliance will enable higher levels of public spending on a number of social targets such as education, health and welfare programs.

Originality/value

While the study builds on recent research examining how to incentivize tax compliance, it simultaneously seeks to make three contributions. First, the study design aims to apply recent advances in behavioral sciences (impact of voice and empathy) in a policy area that has not seen much use of such interventions in the Egyptian context (i.e. tax compliance). Second, the study is policy relevant in the sense that it aims to increase the effectiveness of existing government policies by complementing them with behavioral primes. Third, there is nearly no literature found applying this topic in a non-WEIRD country such as Egypt.

Details

Review of Economics and Political Science, vol. 7 no. 2
Type: Research Article
ISSN: 2356-9980

Keywords

Available. Open Access. Open Access
Article
Publication date: 18 June 2020

Michelle M.E. Van Pinxteren, Mark Pluymaekers and Jos G.A.M. Lemmink

Conversational agents (chatbots, avatars and robots) are increasingly substituting human employees in service encounters. Their presence offers many potential benefits, but…

19021

Abstract

Purpose

Conversational agents (chatbots, avatars and robots) are increasingly substituting human employees in service encounters. Their presence offers many potential benefits, but customers are reluctant to engage with them. A possible explanation is that conversational agents do not make optimal use of communicative behaviors that enhance relational outcomes. The purpose of this paper is to identify which human-like communicative behaviors used by conversational agents have positive effects on relational outcomes and which additional behaviors could be investigated in future research.

Design/methodology/approach

This paper presents a systematic review of 61 articles that investigated the effects of communicative behaviors used by conversational agents on relational outcomes. A taxonomy is created of all behaviors investigated in these studies, and a research agenda is constructed on the basis of an analysis of their effects and a comparison with the literature on human-to-human service encounters.

Findings

The communicative behaviors can be classified along two dimensions: modality (verbal, nonverbal, appearance) and footing (similarity, responsiveness). Regarding the research agenda, it is noteworthy that some categories of behaviors show mixed results and some behaviors that are effective in human-to-human interactions have not yet been investigated in conversational agents.

Practical implications

By identifying potentially effective communicative behaviors in conversational agents, this study assists managers in optimizing encounters between conversational agents and customers.

Originality/value

This is the first study that develops a taxonomy of communicative behaviors in conversational agents and uses it to identify avenues for future research.

Details

Journal of Service Management, vol. 31 no. 2
Type: Research Article
ISSN: 1757-5818

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 August 2024

Ioan Mihangel Charnley-Parry, Elias Keller, Ivan Sebalo, John Whitton, Linden J. Ball, Beth Helen Richardson and John E. Marsh

Nuclear energy is a contested topic, requiring trade-offs in energy independence, ethicality and uncertainty. Anthropogenic climate change complicates these decisions further…

290

Abstract

Purpose

Nuclear energy is a contested topic, requiring trade-offs in energy independence, ethicality and uncertainty. Anthropogenic climate change complicates these decisions further, with nuclear energy competing with other low-carbon and sustainable energy sources. Decisions about nuclear energy’s role, as part of a sustainable energy system, must be made in cooperation with all stakeholders. However, it is unclear how the public is involved in these decisions in the UK. This study aims to address this gap, exploring the degree to which public participation has occurred in the UK.

Design/methodology/approach

This paper conducted a scoping review of public participation in UK nuclear energy decision-making in the context of sustainable energy transitions, where the government retains and promotes nuclear energy as part of a sustainable energy system. Following a systematic literary search, this paper reviewed 28 academic and grey literature documents.

Findings

Public participation has primarily been conducted as consultations rather than active participation. There is limited evidence that consultations have meaningfully contributed to politically and socially responsible (i.e. individuals and groups working together for community benefit) decision-making, with public opinion on nuclear energy’s role being divided and is influenced by how it is framed.

Originality/value

Social aspects of nuclear energy development have historically received less attention than environmental and economic elements; the role of engagement and participation is relatively rare. Modern literature reviews in this context are largely absent, a gap this paper originally contribute to. This paper suggest ways in which how effective, inclusive engagement process could contribute to a fairer, responsible decision-making process and energy system in the UK.

Details

Journal of Responsible Production and Consumption, vol. 1 no. 1
Type: Research Article
ISSN: 2977-0114

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 August 2022

Abdollah Mohammadparast Tabas, Jonathan Mukiza Peter Kansheba and Hanna Komulainen

The entrepreneurial ecosystem (EE) literature is dominated by conceptual studies with insufficient theoretical foundations and empirical evidence on the micro-level. This study…

2329

Abstract

Purpose

The entrepreneurial ecosystem (EE) literature is dominated by conceptual studies with insufficient theoretical foundations and empirical evidence on the micro-level. This study aims to explore the largely overlooked question of what the drivers that motivate small and medium-sized enterprises (SMEs) to participate in an ecosystem are.

Design/methodology/approach

The study adopts a qualitative exploratory approach. The empirical data consists of 19 semi-structured interviews with top management of SMEs in the health tech ecosystem in Finland. The data were analyzed using a thematic content analysis.

Findings

This study reveals a typology of drivers that motivate SMEs to participate in an ecosystem. These include social drivers (networking and cooperation and communication and knowledge sharing), resource drivers (access to resources, formal and informal support and market access) and cognitive drivers (shared goals and common values).

Research limitations/implications

The study contributes to the EE research by highlighting the drivers that motivate health tech SMEs to become members of the local ecosystem. It suggests that managers and entrepreneurs need to be aware of the factors related to social, resource and cognitive drivers to ensure the future success of their business.

Originality/value

The study draws evidence from a micro-level perspective which enriches the understanding of the EE phenomenon. It also explores an increasingly relevant but under-researched field, the health tech ecosystem.

Details

Baltic Journal of Management, vol. 17 no. 6
Type: Research Article
ISSN: 1746-5265

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 October 2024

Nidhi Yadav, Dukhabandhu Sahoo and Naresh Chandra Sahu

This study aims to assess the recreational value of the National Chambal Sanctuary highlighting the potential benefits of conservation and the need for sustainable practices.

155

Abstract

Purpose

This study aims to assess the recreational value of the National Chambal Sanctuary highlighting the potential benefits of conservation and the need for sustainable practices.

Design/methodology/approach

This study uses the Individual Travel Cost Method to evaluate the expenses of individuals visiting the National Chambal Sanctuary.

Findings

The study reveals that the National Chambal Sanctuary has a significant recreational value, with an average visitor value of INR 35,335.69 or USD 434 and an annual value of INR 132,473,501.81 or approximately USD 1.62m, indicating substantial economic contribution.

Research limitations/implications

The study's limitations may stem from data collection constraints, visitor reporting biases or other factors affecting estimates' accuracy. Future research could explore socio-economic factors or factors affecting low tourist inflow in India's protected areas (PAs).

Practical implications

This study suggests raising entrance fees for the National Chambal Sanctuary to ensure financial sustainability, based on its high recreational value and average consumer surplus. This has practical implications for policymakers, conservationists and the tourism industry.

Social implications

The study underscores the significance of protecting PAs like the National Chambal Sanctuary, suggesting that public attitudes towards biodiversity conservation can be influenced by highlighting its economic and recreational value and promoting awareness of its significance.

Originality/value

The study evaluates the recreational value of a wildlife sanctuary in India, offering insights into conservation's economic benefits and sustainable practices and promoting further research.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 January 2024

Alfonso Torres-Marín, José Ernesto Amorós, Marcelo Leporati and Sergio Roses

The purpose of this study is to make an exploratory analysis of the impact of the entrepreneurial ecosystem (EE) as defined by Acs et al. (2014) on opportunity-driven senior…

1102

Abstract

Purpose

The purpose of this study is to make an exploratory analysis of the impact of the entrepreneurial ecosystem (EE) as defined by Acs et al. (2014) on opportunity-driven senior entrepreneurial activity in Latin America.

Design/methodology/approach

The research uses data from the Global Entrepreneurship Monitor and the Global Entrepreneurship and Development Institute of five Latin America countries (Argentina, Brazil, Chile, Colombia and Mexico), providing a total of 15,019 observations of people that are 50+ years old, between the years 2013 and 2017. A multi-level logistic regression model was used to estimate the relation between the total entrepreneurial activity by opportunity of seniors and some EE indicators. A total of three equations were estimated on the data set described.

Findings

This research confirms the relevance of some elements of EE on senior entrepreneurship in Latin America. Entrepreneurial attitudes have a positive relationship with senior entrepreneurs, generating higher levels of entrepreneurial ventures. The combination of institutions that support these attitudes on the EE enhances senior entrepreneurial activity. It also demonstrates that a higher level of entrepreneurial education at postschool stages is relevant to increasing senior entrepreneurial activity.

Originality/value

This research makes some interesting contributions in the field of measuring the impact of EE on senior entrepreneurship by opportunity in developing countries, filling a literature gap. It allows us to glimpse some measures that policymakers could take to improve the entrepreneurial activity of this segment in the region, such as implementing programs that facilitate networking opportunities and mentorship, along with providing training in business and financial literacy.

Available. Open Access. Open Access
Article
Publication date: 16 July 2024

Emma O'Brien and Thomas M. Cooney

While supporting entrepreneurship through government intervention has become a global phenomenon, the OECD (2021) has identified that several communities (including women, youth…

649

Abstract

Purpose

While supporting entrepreneurship through government intervention has become a global phenomenon, the OECD (2021) has identified that several communities (including women, youth, seniors, unemployed and immigrants) remain under-represented in terms of entrepreneurial activity. Inclusive entrepreneurship policies seek to enhance economic and social inclusion and emphasise the significant contribution that people from within these communities could make to local and regional development if appropriate support was offered. The purpose of this study is to examine how higher education institutions (HEIs) can co-create inclusive entrepreneurial training initiatives with local communities that support economic and social inclusion.

Design/methodology/approach

This in-depth qualitative study draws on the experiences of multiple stakeholders to highlight how an HEI can enhance entrepreneurial activity within under-represented and disadvantaged communities through its community engagement initiatives. The research was conducted through a revelatory case study of an Irish HEI that is newly constituted and is developing an inner-city campus with a focus on community benefit. Rich qualitative data were collected through semi-structured interviews and participant observation of an HEI community engagement initiative with disadvantaged communities. Thematic analysis methods were used in the processes of generating codes, categories and themes leading to the findings of this study.

Findings

The study identified that broadening the interpretation of entrepreneurial activity to value creation and developing enterprising behaviour has significant relevance for disadvantaged communities. These communities may not have the capacity to start a business yet might benefit from the personal development aspects of entrepreneurial education. Moreover, findings indicate how HEIs are uniquely positioned to develop inclusive entrepreneurial education initiatives to redress social inequalities in their regions.

Originality/value

As an original contribution to knowledge, this paper extends traditional education frameworks to identify individual, collective and system-level considerations in the design and development of inclusive entrepreneurial education initiatives. This study contributes an evidence-based framework to guide HEIs and their regional partners in the future development of inclusive, tailored support through entrepreneurial education.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 19 no. 2
Type: Research Article
ISSN: 1750-6204

Keywords

Available. Open Access. Open Access
Article
Publication date: 20 October 2023

Manuel Vallée

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of…

1592

Abstract

Purpose

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.

Design/methodology/approach

The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.

Findings

The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.

Originality/value

First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 February 2021

Rajat Deb

This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.

1647

Abstract

Purpose

This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.

Design/methodology/approach

The study gas adopted descriptive viewpoints supported by empirical evidence.

Findings

Pursuant to the recent amendments in the Act, a good number of Sections such as 132(1), 132(1 A) and 153 A have empowered the tax officials to conduct raids without explaining the reasons, call for papers for reopening assessments of cases of a decade old and has increased the quantum of penalty for the default period substantially.

Originality/value

The paper is an original one and free from plagiarism.

Details

Vilakshan - XIMB Journal of Management, vol. 18 no. 2
Type: Research Article
ISSN: 0973-1954

Keywords

Available. Open Access. Open Access
Article
Publication date: 5 March 2021

Michael Grace, Alister J. Scott, Jonathan P. Sadler, David G. Proverbs and Nick Grayson

Globally, urban planners and decision makers are pursuing place-based initiatives to develop and enhance urban infrastructure to optimise city performance, competitiveness and…

661

Abstract

Globally, urban planners and decision makers are pursuing place-based initiatives to develop and enhance urban infrastructure to optimise city performance, competitiveness and sustainability credentials. New discourses associated with big data, Building Information Modelling, SMART cities, green and biophilic thinking inform research, policy and practice agendas to varying extents. However, these discourses remain relatively isolated as much city planning is still pursued within traditional sectoral silos hindering integration. This research explores new conceptual ground at the Smart – Natural City interface within a safe interdisciplinary opportunity space. Using the city of Birmingham UK as a case study, a methodology was developed championing co-design, integration and social learning to develop a conceptual framework to navigate the challenges and opportunities at the Smart-Natural city interface. An innovation workshop and supplementary interviews drew upon the insights and experiences of 25 experts leading to the identification of five key spaces for the conceptualisation and delivery at the Smart-Natural city interface. At the core is the space for connectivity; surrounded by spaces for visioning, place-making, citizen-led participatorylearning and monitoring.The framework provides a starting point for improved discussions, understandings and negotiations to cover all components of this particular interface. Our results show the importance of using all spaces within shared narratives; moving towards ‘silver-green’ and living infrastructure and developing data in response to identified priorities. Whilst the need for vision has dominated traditional urban planning discourses we have identified the need for improved connectivity as a prerequisite. The use of all 5 characteristics collectively takes forward the literature on socio-ecological-technological relationships and heralds significant potential to inform and improve city governance frameworks, including the benefits of a transferable deliberative and co-design method that generates ownership with a real stake in the outcomes.

Details

Emerald Open Research, vol. 1 no. 5
Type: Research Article
ISSN: 2631-3952

Keywords

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