Corporate Income Tax and Economic Distortions

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions, the effects of taxation on business location and foreign direct investment are the major sources of distortions.European Union; Corporate taxation; distortions; tax efficiency

On the evaluation of intergroup deviance on individual and group level: “When it is (n)one of us, but all of them.”

Crimes perpetrated by migrants and asylum seekers in different European cities sparked debates about the integration of citizens and refugees from predominantly Muslim countries. Media analyses demonstrate that perpetrators’ religion or cultural background are often connected with the deviant acts. However, people punish a deviant ingroup member more harshly compared to an outgroup counterpart for maintaining the positivity of the ingroup, thus expressing the so-called black sheep effect. Considering both the literature on the black sheep effect and the stereotypes towards Muslims as stigmatized outgroup, we tested several characteristics affecting the evaluation of ingroup deviance relying on the coping with ingroup deviance model and beyond. More importantly, we provide empirical tests and results beyond the coping with deviance model, while taking into account victim’s ethnicity as well as group characteristics, and shed light on differential patterns on not only individual deviance level but on cultural level. We provided participants with alleged newspaper articles and asked them to evaluate perpetrators, victims and their cultures depending on the specific Experiment. Across eight experiments (three pre-registered experiments) with a total of N = 4642 participants (analyses sample), we operationalized designs which were complementing each other while examining the robustness of the observed patterns. The first empirical contribution of the present dissertation examined whether German participants rely on (non)stereotypic information categories as interesting information sources to know further about. In line with the biased media representation of foreign perpetrators, participants indicated higher interest towards stereotypic information categories (e.g., religious affiliation, ethnic background) in face of an outgroup than an ingroup (German) perpetrator. As part of the second contribution, we examined the impact of guilt certainty, crime type, and infrahumanization on perpetrator and victim blaming. We observed an interesting shift of blame: the victim was judged more harshly when the perpetrator stemmed from the outgroup. We partly observed the black sheep effect which was independent of guilt certainty. Perpetrators of sexual violence received harsher judgments than perpetrators of property crime. We further expected increased perceptions of humanness (less infrahumanization of the outgroup) coming along with equal judgments of in- and outgroup perpetrators or even outgroup discrimination. This prediction was not confirmed, however, we observed valence differences which were not predicted based on the infrahumanization theory. We further replicated the pattern of manuscript one: participants indicated higher interest towards stereotypic information categories in face of an outgroup than ingroup perpetrator. The third contribution of the present dissertation examined more in depth the shift of blame from the outgroup perpetrator to the ingroup perpetrator and ingroup victim in the context of sexual violence. We further used the dimensions of the stereotype content model for describing the perpetrator further beyond manipulating his ethnicity. We observed the expected black sheep effect. In addition, we observed that warm and competent perpetrators were exonerated compared to their cold and incompetent counterparts. Again, participants judged the victim more harshly when the perpetrator stemmed from the outgroup. Manipulating the victim’s ethnicity indicated the same pattern: ingroup victim blaming when the perpetrator stemmed from the outgroup. Further, the ingroup victim was judged more harshly compared to the outgroup victim. More importantly, besides the judgments of individual level, here we examined attributions of blame towards the culture of the perpetrators and victims. Participants perceived the outgroup culture as more responsible for the deviant act than the ingroup culture. As part of the fourth contribution of the present dissertation, we examined the protection of the ingroup on individual level (black sheep effect) and on cultural terms (exoneration of the ingroup culture). In addition, we tested whether these would be affected by the mere presence of the outgroup (priming), the intergroup context and the degree of the ingroup’s entitativity (high vs. low). We observed robust effects on culture blaming: the ingroup culture was treated more leniently than the outgroup culture. In two out of three experiments, we observed the black sheep effect on individual level which was specifically prevalent when the intergroup context was salient. Priming and ingroup entitativity did not affect the judgments. The present dissertation hints to a shift of blame on individual level from the outgroup perpetrator to the ingroup victim and ingroup perpetrator. However, while one outgroup individual is not judged more harshly the outgroup culture is at stake. This is to the best of our knowledge the first empirical work hinting to ingroup favoritism on both individual and cultural level which may translate to the derogation of the outgroup as a whole. In sum, we recommend differentiating on attributional levels (individual and culture) as the discrepancies observed (individual: ingroup perpetrator ] outgroup perpetrator, cultural: outgroup ] ingroup) have remained hidden in case of examining the judgments only on individual level. Future work may benefit from investigating further the loss of individuality of outgroup deviant members who represent a homogenous culture

IDENTIFYING PROBLEMS AND POTENTIAL OF THE CONVERSION TO ORGANIC FARMING IN SOUTH AFRICA

The world-wide trend of a growing organic sector is also detectable in South Africa. From 2000 to 2002 the number of farmers who had converted to organic farming in South Africa increased sixfold, and although organic farming still accounts only for a minute percentage of the total number agricultural producers, the increasing importance of this sector is apparent. Based on survey results, information was gathered about organic farmers in South Africa concerning socio-demographic aspects, farming operations, motivations and problems of the conversion process. These results were analysed in the context of possibilities to support the organic farming movement theoretically and practically. With respect to the findings it is recommended that the conversion to organic farming should be supported, not necessarily via direct financial support to the organic farmers, but by means of different instruments such as the development of an improved infrastructure for marketing, networking and information exchange. Several areas for future research are identified to increase our understanding of organic farming in the South African context.Environmental Economics and Policy, Institutional and Behavioral Economics, Land Economics/Use,

Arguments for exception in US security discourse

In his influential State of Exception, Giorgio Agamben proposes that, even in apparently liberal western democracies, the state will routinely use the contingency of national emergency to suspend civil liberties and justify expansion of military and police powers. We investigated rhetorical strategies deployed in the web pages of US security agencies, created or reformed in the aftermath of the 9/11 events, to determine whether they present argumentation conforming to Agamben’s model. To expose rhetorical content, we examined strategies operating at two levels within our corpus. Argument schemes and underlying warrants were identified through close examination of systematically selected core documents. Semantic fields establishing themes of threat and danger were also explored, using automatic corpus tools to expose patterns of lexical selection established across the whole corpus. The study recovered evidence of rhetoric broadly consistent with the logic predicted by State of Exception theory, but also presented nuanced findings whose interpretation required careful re-appraisal of core ideas within Agamben’s work

The accommodation of people with disabilities within Transnet's workforce in KwaZulu- Natal.

Doctoral Degree. University of KwaZulu-Natal, Durban.This research describes the factors influencing the inclusion of people with disabilities within the port environment in South Africa; hence the study was conducted at one of Transnet’s major divisions, the Transnet National Port Authority. The inclusion of people with disabilities has been on the country’s transformation agenda for some time. The literature review attests to the fact that historically, people with disabilities have been excluded and this phenomenon has translated itself into the labour market. It is for this reason that the inclusion of people with disabilities within organisations became a human rights issue as stated in the South African Employment Equity Act of 2000, the Act critically foregrounds the fact that the corporate world has not to date successfully included people with disabilities in the workplace. This research has used the model of organisational inclusion to describe factors which influence the inclusion of people with disabilities. The model consists of two components, namely the personal dimension and the organisational environment dimension. Personal dimension constructs have been used to describe the influence of both personal norms and values on the inclusion of people with disabilities, while the organisation environment dimensions have been used to describe the influence of policies, procedures and organisational rewards on the inclusion of people with disabilities. A probability sample of 361 employees was drawn from an estimated population of 6000 of the Transnet National Port Authority employees in KwaZulu-Natal, using stratified random sampling. The sample comprised employees with disabilities, employees without disabilities, members of management and human resources managers. Self-administered questionnaires with embedded checklists and interviews were used to collect the data. Qualitative data was collected by means of interviews. Only the human resources managers were interviewed because they generally had an in-depth understanding of organisational policies that affect the employment of people with disabilities. The survey revealed that Transnet was committed to employing people with disabilities. However, beliefs, myths, stereotyping and misconceptions surrounding those with disabilities also act as an impediment to the successful inclusion of people with disabilities within Transnet. Furthermore, the research revealed that the perceived cost of inclusion is a factor most likely to present more challenges. Furthermore, the results from qualitative analysis indicate that apart from perceived cost, the inclusion of people with disabilities at Transnet has genuine cost implications. It transpired that Transnet procures assets from global Original Equipment Manufacturers, so customisation to cater for people with disabilities can add to the costs of assets that are already expensive. The literature review acknowledges the important role that policies play in the organisation, as the development of policies is triggered by the gap in the inclusion of people with disabilities. The survey revealed that policies affecting the employment of people with disabilities are not effective in terms of their implementation, as most South African organisations are not on a par with the recommended target of 2%. Both the survey and the qualitative results recognise the significance of organisational procedures. However, organisational procedures cannot assist in achieving a successful inclusion where policies are not effectively implemented. Another issue is the rewards construct, which reveals that organisational rewards are more important to people with disabilities compared to those without. This could be due to the fact that people with disabilities have special needs and the exclusion experienced by this group has been extended to include organisational rewards. The research findings also endorse the notion that disability issues are not taken seriously by the Government and the corporate sector, as the employment of people with disabilities is being viewed as an onerous liability rather than a priority. Both the survey and qualitative results have revealed that the type of work to be performed also perpetuates exclusion. It emerged that most people with disabilities are not overly involved in Transnet’s core areas of business, such as the Crane and Pilot operation. They are mostly found in administrative departments such as human resources and finance. Apart from other divisions, the Transnet Freight Rail division was identified as the division that was unable to include people with disabilities; this exclusion is based on the tasks performed by this division. It also emerged that there is still non-compliance on the part of the company

The Remote Audit and Information Technology: The impact of Covid-19 Pandemics

This study aimed to examine the effect of remote auditing and information technology on audit quality and professional ethics as moderating variables. It used a quantitative method with primary data obtained using a questionnaire. This research uses quantitative methods with primary data obtained through a questionnaire. This research population is auditors working in Public Accounting Firms around DKI Jakarta Province, Indonesia. A sample of 122 respondents was selected from the people using the convenience sampling technique. The results showed that remote auditing and information technology affected audit quality. Auditors work professionally by complying with audit standards to improve the quality of the results. Using information technology with computer-assisted audit techniques appropriately facilitates the auditors' process. The technology also makes data storage more effective and efficient, promoting quality audit work. Auditors should comply with professional ethics appropriate to the code of ethics of the public accounting profession

The Role of Housing Tax Provisions in the 2008 Financial Crisis

The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, ending into deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between housing tax provisions and the financial crisis. In particular, it reviews the existing evidence on the links between capital gains taxation of houses, interest mortgage deductibility and characteristics of the crisis.financial crisis, tax policy, housing, interest deductibility, capital gains