Wealth taxes and the post-COVID future of the state

Andrew, Jane; Baker, Max; Cooper, Christine; Tweedie, Jonathan

doi:10.1016/j.cpa.2022.102431

Cited by 7 publications

(9 citation statements)

References 43 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Finally, the study also highlights the important role of the post-Covid-19 opportunity in moderating the influence of perception of wealth and explicit perception of the rich on individual intention to make money. These findings are consistent with the studies of Andrew et al (2022), Firfiray andGomez-Mejia (2021), andRemko (2020). This study is the first to shed light on the internal factors of individuals and external factors coming from the post-Covid-19 context and the motivation of government and society, which affect their efforts to make money.…”

Section: Theoretical Contributionsupporting

confidence: 90%

“…Previous studies have identified opportunities to moderate determinants of individual behavioral intentions in the response theory (Rios & Soland, 2021;Wise & DeMars, 2006), or investment (Baek et al, 2015). Andrew et al (2022), Firfiray and Gomez-Mejia (2021), and Remko (2020) show the moderating role of the post-Covid-19 opportunities on the intention-behavior relationship. Li et al (2021) also confirm the moderating effect of microblog opportunities on interaction behaviors.…”

Section: Moderating Impact Of the Post Covid-19 Opportunitiesmentioning

confidence: 93%

See 1 more Smart Citation

Investigating individual intention to make money: can motivation of wealth be a socio-economic leverage?

et al. 2023

View full text Add to dashboard Cite

Wealth is an indicator of individual well-being. Increasing wealth is a pathway to achieving socio-economic development. Thus, it is imperative to shed light on factors that induce individual intention to increase wealth. This study investigates the effects of perception of wealth, perception of the rich, and behavioral control on personal intention to make money. A stratified sampling method was employed to obtain a sample of 991 respondents from Northern, Central, and Southern Vietnam who were invited to participate in a structured questionnaire survey in 2021. We utilized the Confirmatory Factor Analysis to validate the proposed model and tested the hypotheses using the Partial Least Squared-SEM. Empirical results highlight that individual behavioral control, explicit perception of the rich, and perception of wealth are essential determinants of individual intention to make money. Interestingly, motivation of wealth positively moderates the relationship between the perception of wealth and personal intention to make money. In addition, post-Covid-19 opportunities positively moderate two-pair relationships: perception of wealth-individual intention to make money and explicit perception of the rich—individual intention to make money. Insights from this study imply appropriate policies for the government to enhance the inspiration of people to work harder, leading to sustainable development.

show abstract

Section: Theoretical Contributionsupporting

confidence: 90%

Section: Moderating Impact Of the Post Covid-19 Opportunitiesmentioning

confidence: 93%

Investigating individual intention to make money: can motivation of wealth be a socio-economic leverage?

et al. 2023

View full text Add to dashboard Cite

show abstract

Section: Outlook and Challenges For Further Researchmentioning

confidence: 99%

“…Of course, such a course of action challenges both the liberal and neoliberal conception that government spending, fiscal deficits and an expansion of state bureaucracies are both massively inefficient and economically untenable. It would also require the public have a long overdue discussion about tax and in particular taxes on wealth and other forms of radical redistribution (Andrew et al, 2022). In this state-led mode of transitioning, accounting practises and scholarship would be just as important, if now directed towards holding the state to account, planning, and costing infrastructure and deciding on the most equitable ways of funding a sustainable future.…”

Section: Outlook and Challenges For Further Researchmentioning

confidence: 99%

Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability

Baker

Gray

Schaltegger

2022

AAAJ

View full text Add to dashboard Cite

PurposeThis article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability. The first here referred to as the Critical Social and Environmental Accounting Project (CSEAP), was developed and championed by Rob Gray and calls for immediate radical structural change. The second one is called the Pragmatic Sustainability Management Accounting Project (PSMAP), championed by Stefan Schaltegger, and advocates for an entrepreneurial process of creating radical solutions in joint stakeholder collaboration over time.Design/methodology/approachThe paper is the culmination of a decade-long debate between Gray and Schaltegger as advocates of CSEAP and PSMAP, respectively. Specifically, the paper explores the differences and agreements between CSEAP and PSMAP on whether and how companies should pursue sustainability and the role of accounting in these efforts. The paper focusses on critical issues that exemplify the tension in their views: general goals, the role of structure and agency and how to creating change and transformation.FindingsThe article contrasts CSEAP's uncompromising antagonising approach to accountability and fundamental systemic change with PSMAP's pragmatic approach to sustainability accounting with its management and entrepreneurship-orientated approach to change and unwavering support for transformative managers on the front lines. Despite their apparent differences, the paper also outlines areas of agreement between these two positions and how accounting and sustainability can move forward.Research limitations/implicationsThe debate tries to reconcile language and conceptional differences in the social and environmental accounting (SEA) and sustainability management accounting (SMA) communities to reduce confusion in the research space over what sustainability is for organisations and what role accounting plays in this. The authors hope that the tension between the different positions outlined in this paper generates new insights and positions on the topic.Practical implicationsWhile the two views explored in this paper are primarily incompatible, each generates implications for practice, research and education. Debates like this are crucial to moving from discursive disagreement to creating a tolerant and robust foundation for moving forward and achieving much-needed sustainable transitions in the economy and society.Originality/valueThe authors offer shared understandings, points of continuing disagreement and alternative views on the nature of sustainability. The debate forges a bridge of understanding where both sides can learn from each other.

show abstract

“…Administrative sanctions are calculated when imposed on taxpayers for a certain period, as stipulated in the tax law. 37 There are three types of tax administration sanctions, namely those in the form of fines. Fines are the most common type of sanction found in tax laws.…”

Section: The Legal Sanctions In the Taxation On Indonesiamentioning

confidence: 99%

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Kusumo

Marwiyah

Yunus³

2022

BESTUUR

View full text Add to dashboard Cite

<p>Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This is normative legal research that uses statutory and comparative approaches. The results of the study show that criminal acts in the field of taxation are included in criminal acts in the field of administrative law, which is known to be simple and flexible in law enforcement as long as the purpose of the law is achieved, namely that taxpayers are willing to pay taxes according to their obligations.</p>

show abstract

Wealth taxes and the post-COVID future of the state

Cited by 7 publications

References 43 publications

Investigating individual intention to make money: can motivation of wealth be a socio-economic leverage?

Investigating individual intention to make money: can motivation of wealth be a socio-economic leverage?

Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Contact Info

Product

Resources

About