The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax practitioners. Based on earlier research on motivations to employ a tax practitioner and the extended slippery slope framework of tax compliance, we conducted two studies which provide some answers. A survey study – comprising a representative sample of 500 Austrian self-employed taxpayers – revealed that financial gain is not the most important reason to employ a tax practitioner but instead the motivation to avoid problems with the tax authorities. Related to that, we also find that taxpayers’ perception of tax authorities wielding coercive power motivates them to employ tax practitioners. In the interview study with 33 self-employed taxpayers and 30 tax auditors, taxpayers indicated that they sought to avoid contact with tax officers by employing tax practitioners. This finding was supported by tax officers who reported preferring interaction with tax practitioners over direct contact with taxpayers. The two studies point to the complex relationship between taxpayers, tax authorities and tax practitioners, and allow the drawing of theoretical and practical implications.     

含有协变量的复发事件变点模型的参数估计

针对复发事件数据协变量的重要作用,建立含有协变量的复发事件变点模型,考虑协变量作用于强度率函数的情形。对于此模型,使用最大似然方法得到变点及各参数估计,并得到了变点估计的相合性。最后对于同时存在待估参数和待估变点的似然函数,采用最速上升法进行了数据模拟。     

关于外资并购中国有股权定价的一项调查分析

近年来,外资并购我国国有企业的事件不断增多,外资并购的范围也不断扩大,外资并购中的国有股权定价问题愈来愈引起人们的关注。本文在对我国外资并购实践中曾采取定价法进行评价的基础上,针对外资并购的目的、影响、定价基础、定价影响因素等方面设计了一份调查问卷,通过分析得出了一些有意义的结论,并对外资并购中国有股权定价应注意的问题得出了几点启示。     

Inclusionary policy and marginalised groups in Aoteaora/New Zealand process,impacts and politics

ABSTRACT

This paper presents the consolidated findings of a four-year research project that evaluated policy inclusion between the New Zealand government and communities of difference – specifically, ethnic/migrant/refugee groups, women/gender and Māori. Policy inclusion builds on foundational principles of deliberative democracy that dialogue and relationship not only improve policy but also foster democratic transitions towards pluralism and diversity. Although associated with the social democratic agenda of the Fifth Labour government, collaborative policymaking with marginalised groups continued in the subsequent National government. Drawing on interviews with policy communities, this paper analyses (a) the processes of inclusionary policymaking, (b) policy impacts and (c) implications for politics of difference. The findings suggest that, overall, the greatest efforts in inclusive policy have been at the level of design, primarily by maximising the presence of members and promoting visibility for communities of difference. These processes have had less impact on sustained, deep political transformations or opportunities for advancing diversity. The findings suggest that inclusionary policymaking had benefits for recognition politics, but against the backdrop of recent neo-conservatism, the prospects for pluralistic politics have been compromised, paving instead a politics of regulation.     

Computing the conditional stationary distribution in Markov chains of level-dependent M/G/1-type

This paper considers the computation of the conditional stationary distribution in Markov chains of level-dependent M/G/1-type, given that the level is not greater than a predefined threshold. This problem has been studied recently and a computational algorithm is proposed under the assumption that matrices representing downward jumps are nonsingular. We first show that this assumption can be eliminated in a general setting of Markov chains of level-dependent G/G/1-type. Next we develop a computational algorithm for the conditional stationary distribution in Markov chains of level-dependent M/G/1-type, by modifying the above-mentioned algorithm slightly. In principle, our algorithm is applicable to any Markov chain of level-dependent M/G/1-type, if the Markov chain is irreducible and positive-recurrent. Furthermore, as an input to the algorithm, we can set an error bound for the computed conditional distribution, which is a notable feature of our algorithm. Some numerical examples are also provided.     

Mildly explosive autoregression with mixing innovations

In this paper, the limit distribution of the least squares estimator for mildly explosive autoregressive models with strong mixing innovations is established, which is shown to be Cauchy as in the iid case. The result is applied to identify the onset and the end of an explosive period of an econometric time series. Simulations and data analysis are also conducted to demonstrate the usefulness of the result.     

Firm internationalization and performance: Evidence for designing policies

The debate on the relationship between internationalization and performance is still open and is a hot topic for policymakers, but they ignore the impacts for most of the firms supported. The paper is based on a large database of seven years that considers quantitative-qualitative and control variables. To reduce industry and country heterogeneity we focused on the Italian automotive supply chain. We tested 5 modes of internationalization on firms’ profitability so to support the design of policies. Our results are partially in contrast with literature; therefore we identify specific environments where policies, namely for exporting, could be more effective.     

Local volunteers respond to the Rena oil spill in Maketū, New Zealand

Following the MV Rena grounding and oil spill in the Bay of Plenty, New Zealand in October 2011, the Māori community of Maketū were quick to respond to the arrival of oil on their beaches. They asserted their rangatiratanga by establishing their marae as a base and successfully coordinated a clean-up by more than 450 volunteers, feeding these volunteers every day. We interviewed 11 clean-up leaders and volunteers in Maketū to gather information about how the oil spill affected people in the community and how they ensured the success of their clean-up efforts. Many volunteers returned to help with the clean-up day after day over several weeks. Concepts of kaitiakitanga and manaakitanga underpinned the work of the Maketū clean-up organisers. Participants attributed the success of the Maketū clean-up to the speed with which they responded, the support they received from their community and local businesses, and their local knowledge.