What Tax Morale? A Moral Anthropological Stance on a Failed Cooperative Compliance Initiative

This is the final version. Available on open access from the Journal of Tax Administration via the link in this recordThis article sheds light on why cooperative compliance initiatives can fail even when introduced in a country where tax compliance is deemed to be high and which has a “successful” tax administration that scores high on taxpayer trust surveys. The country in question is Sweden. The Swedish Tax Agency aims to make taxpayers pay “the right tax”, not necessarily the maximum tax, in order to increase tax compliance and thus societal trust in the Agency. One way in which to work towards this goal is to work proactively with large businesses, i.e. Multinational Enterprises (MNEs), for example, through so-called cooperative compliance initiatives. These “modern, efficient and successful” ways of working are currently in fashion among the Organisation for Economic Co-operation and Development (OECD) members’ revenue authorities. However, the Swedish version of such initiatives was met with strong resistance and, today, very few MNEs participate. How can we understand this resistance given the good standing the Swedish Tax Agency is said to have among the taxpayers it serves (Skatteverket, 2013a, 2013b)? In order to illuminate the contradiction between this “successful” Agency and the “failure” of this cooperative compliance initiative, this article explores various stakeholders’ moral stances on the issue. The article obviously encompasses the views of the Agency, but also includes those of enrolled MNEs, as well as some that declined to participate and various other stakeholders, such as policymakers, tax scholars, tax advisors and corporate interest organisations. By borrowing from Didier Fassin’s moral anthropological approach—not a moralising account, but an examination of moral reasoning among all stakeholders in the Swedish tax arena—we can better understand why the initiative failed. This approach is also helpful as proponents and opponents of the initiative could be found in all stakeholder categories

Taxing Large Businesses: Cooperative Compliance in Action

This is the final version. Available on open access from Springer via the DOI in this recordCooperative compliance represents a shift in thinking for tax administrations, away from a deterrence approach where taxpayers are coerced to comply with tax rules and threatened by audits and penalties, toward a more responsive and collaborative approach.European Union Horizon 202

Recalibration in counting and accounting practices: Dealing with algorithmic output in public and private

This is the final version. Available on open access from SAGE Publications via the DOI in this recordAlgorithms are increasingly affecting us in our daily lives. They seem to be everywhere, yet they are seldom seen by the humans dealing with the consequences that result from them. Yet, in recent theorisations, there is a risk that the algorithm is being given too much prominence. This article addresses the interaction between algorithmic outputs and the humans engaging with them by drawing on studies of two distinct empirical fields – self-quantification and audit controls of taxpayers. We explore recalibration as a way to understand the practices and processes involved when, on the one hand, decisions are made based on results from algorithmic calculations in counting and accounting software, and on the other hand, when decisions are made based on human experience/knowledge. In particular, we are concerned with moments when an algorithmic output differs from expectations of ‘normalcy’ and ‘normativity’ in any given situation. This could be a ‘normal’ relation between sales and VAT deductions for a business, or a ‘normal’ number of steps one takes in a day, or ‘normative’ as it is according to the book, following guidelines and recommendations from other sources. In these moments, we argue that a process of recalibration occurs – an effortful moment where, rather than treat the algorithmic output as given, individuals’ tacit knowledge, experiences and intuition are brought into play to address the deviation from the normal and normative

Association of osteoarthritis risk factors with knee and hip pain in a population-based sample of 29-59 year olds in Denmark: a cross-sectional analysis.

BACKGROUND: This study aimed to a) describe the prevalence of knee and hip osteoarthritis risk factors in a population of 29-59 year old individuals, b) estimate the association between persistent knee/hip pain and osteoarthritis risk factors, and c) describe the prevalence of osteoarthritis risk factors, including specific biomechanical risk factors, in individuals with prolonged persistent knee or hip pain. METHODS: Participants completed the "Early Detection and Prevention" pilot study questionnaire, including items on presence of knee/hip pain within the last month and osteoarthritis risk factors. Individuals reporting knee/hip problems completed a second questionnaire, including items about most problematic joint and specific biomechanical osteoarthritis risk factors. After describing the prevalence of persistent knee/hip pain and osteoarthritis risk factors among respondents stratified for sex and age, logistic regression was used to estimate the strength of associations between osteoarthritis risk factors and presence of knee/hip pain. The prevalence of prolonged persistent pain (i.e. knee/hip pain reported at both questionnaires) and osteoarthritis risk factors among respondents with prolonged persistent knee and hip pain, were described. RESULTS: Two thousand six hundred sixty-one respondents completed the first survey. The one-month prevalence of persistent knee/hip pain was 27%. Previous knee/hip injury was associated with persistent knee/hip pain for both sexes in all age groups, while a family history of osteoarthritis was associated with persistent knee/hip pain in all age groups except for 29-39 year old men. A higher BMI was associated with persistent knee/hip pain in 40-59 year old women, and 50-59 year old men. Eight hundred sixty seven respondents completed the second questionnaire. Knee/hip injuries and surgeries were more common in individuals with prolonged persistent knee than hip pain. CONCLUSIONS: Knee/hip pain within the last month was frequent among individuals aged 29-59 years. Multiple known osteoarthritis risk factors were associated with presence of knee/hip pain. Joint injury and previous surgery were more common in individuals with knee than hip pain. The results support the notion that joint injury and overweight during early adulthood are signs of a trajectory towards symptomatic osteoarthritis later in life and may help earlier identification of groups at high risk of future symptomatic osteoarthritis. TRIAL REGISTRATION: ClinicalTrials.gov ( NCT02797392 ). Registered April 29,2016

Aerobic capacity, activity levels and daily energy expenditure in male and female adolescents of the kenyan nandi sub-group

The relative importance of genetic and socio-cultural influences contributing to the success of east Africans in endurance athletics remains unknown in part because the pre-training phenotype of this population remains incompletely assessed. Here cardiopulmonary fitness, physical activity levels, distance travelled to school and daily energy expenditure in 15 habitually active male (13.9±1.6 years) and 15 habitually active female (13.9±1.2) adolescents from a rural Nandi primary school are assessed. Aerobic capacity ([Formula: see text]) was evaluated during two maximal discontinuous incremental exercise tests; physical activity using accelerometry combined with a global positioning system; and energy expenditure using the doubly labelled water method. The [Formula: see text] of the male and female adolescents were 73.9±5.7 ml(.) kg(-1.) min(-1) and 61.5±6.3 ml(.) kg(-1.) min(-1), respectively. Total time spent in sedentary, light, moderate and vigorous physical activities per day was 406±63 min (50% of total monitored time), 244±56 min (30%), 75±18 min (9%) and 82±30 min (10%). Average total daily distance travelled to and from school was 7.5±3.0 km (0.8-13.4 km). Mean daily energy expenditure, activity-induced energy expenditure and physical activity level was 12.2±3.4 MJ(.) day(-1), 5.4±3.0 MJ(.) day(-1) and 2.2±0.6. 70.6% of the variation in [Formula: see text] was explained by sex (partial R(2) = 54.7%) and body mass index (partial R(2) = 15.9%). Energy expenditure and physical activity variables did not predict variation in [Formula: see text] once sex had been accounted for. The highly active and energy-demanding lifestyle of rural Kenyan adolescents may account for their exceptional aerobic fitness and collectively prime them for later training and athletic success

On Black Attractors in 8D and Heterotic/Type IIA Duality

Motivated by the study of black attractors in 8D supergravity with 16 supersymmetries, we use the field theory approach and 8D supersymmetry with non trivial central charges to shed light on the exact duality between heterotic string on T^2 and type IIA on real connected and compact surfaces {\Sigma}2. We investigate the two constraints that should be obeyed by {\Sigma}2 and give their solutions in terms of intersecting 2-cycles as well their classification using Dynkin diagrams of affine Kac-Moody algebras. It is shown as well that the moduli space of these dual theories is given by SO(1,1)x((SO(2,r+2))/(SO(2)xSO(r+2))) where r stands for the rank of the gauge symmetry G_{r} of the 10D heterotic string on T^2. The remarkable cases r=-2,-1,0 as well as other features are also investigated.Comment: LaTex, 18 pages, 2 figures, To appear in JHE