Journal of Public Affairs最新文献

{"title":"Investigating the compliance behavior of GST taxpayers: An extension to theory of planned behavior","authors":"Shubham Garg,&nbsp;Karam Pal Narwal,&nbsp;Sanjeev Kumar","doi":"10.1002/pa.2936","DOIUrl":"https://doi.org/10.1002/pa.2936","url":null,"abstract":"<p>The government around the globe are striving to improve their public finance to meet their public expenditures and for sustainable development of their economies. However, the capability of the governments to generate adequate revenue is limited and refrained by numerous factors. The non-compliance behavior of GST taxpayers is one of the major factors attributed to this phenomenon. Therefore, this paper endeavors to frame and validate a comprehensive instrumental scale with the application of the extended Theory of Planned Behavior (TPB) for analyzing the determinants of compliance behavior of GST taxpayers in India. The current study has adopted the quantitative design through exploratory and confirmatory studies by incorporating qualitative semi-structured interviews with 100 GST consultants to validate the instrumental scale. The study has collected a random sample of 339 GST taxpayers using snowball random sampling. Meanwhile, the study has employed the Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) for analyzing the collected data. The result affirms six major factors in determining the compliance behavior of GST taxpayers explaining 65.166% of the total variance. The findings have instituted perceived complexity, trust and moral obligation in addition to three major constructs of TPB theory namely attitude behavior, subjective norms and perceived behavioral control of the GST taxpayers. The results explicate that the compliance behavior of GST taxpayers is a dynamic and multifaceted phenomenon and it is critical for GST authorities to comprehend the compliance behavior of GST taxpayers. The result explicates that there is a need to simplify and rationalize the GST system in India to increase voluntary compliance of taxpayers. The results also endorse for building trust between GST taxpayers, GST authorities and the state. This study may act as a baseline for formulating policies and strategies on GST in India. There is hardly any national and international study that has applied the extended theory of planned behavior for studying the antecedents of compliance behavior of GST taxpayers.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141536887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effects of auditing and reporting standards and country-level governance on money laundering: A cross-country analysis","authors":"Mouna Baccouri,&nbsp;Dorra Talbi,&nbsp;Asma Hakimi","doi":"10.1002/pa.2935","DOIUrl":"10.1002/pa.2935","url":null,"abstract":"<p>This study explores how strength auditing and reporting standards (SARS) and country-level governance interplay to reduce money laundering. The empirical study is based on a panel dataset of 109 countries, over the period 2012–2019. To test our hypotheses, relevant statistical techniques are used to enhance the robustness of the models. The empirical results reveal that the interaction between SARS and country-level governance affect significantly and negatively money laundering. Additionally, through dynamic analysis we found that SARS and country-level governance affect jointly Money laundering level, which confirm the complementarity between the two mechanisms. Money laundering is a worldwide phenomenon that threatens the stability of economies. Consequently, the regulatory bodies and international organization should improve auditing and reporting standards as well as governance practices at different levels (macro, micro, and mezzo).</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141531825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Modelling the asymmetric impact of economic growth and poverty on gender inequality: Evidence from India using nonlinear ARDL analysis","authors":"Inayat Ullah Wani,&nbsp;Shaukat Haseen,&nbsp;Ishfaq Nazir Khanday","doi":"10.1002/pa.2931","DOIUrl":"https://doi.org/10.1002/pa.2931","url":null,"abstract":"<p>The study is based on the premise that economic growth (henceforth EG) and poverty impact men and women differently. As a result, shocks to these variables cannot be expected to have a symmetric impact on gender inequality (henceforth GI). Rather, positive and negative shocks in poverty and EG impact men and women asymmetrically which necessitates the study of their relationship using an asymmetric rather than a symmetric approach. This study is the first to utilise nonlinear autoregressive distributed lag (NARDL) analysis and asymmetric cumulative dynamic multipliers to investigate the asymmetric impact of EG and poverty on GI in India using annual data over the period 1995–2021. Additionally, we construct a comprehensive index of GI, using principle component analysis (PCA), which is a maiden attempt to account reported crime against women, in addition to gender disparities in health, education, labour market and parliamentary representation. The results report that positive shocks in EG reduce GI and negative shocks increase it. However, negative shocks increase GI more than positive shocks decrease it justifying the asymmetry. With respect to the asymmetric impact of poverty on GI, the study finds that both positive and negative shocks in poverty increase GI, however, the positive shock in poverty has a larger impact than the negative one. This is in consonance with the literature on intrahousehold gender disparities in consumption. The study finds new evidence that EG and poverty reduction favours men more than women and recommends its inclusion in policy formulation.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141488839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Public sector leadership in leadership scholarship: A systematic literature review","authors":"Ed Dandalt","doi":"10.1002/pa.2930","DOIUrl":"https://doi.org/10.1002/pa.2930","url":null,"abstract":"<p>This paper provides a systematic review of some of the research streams characterizing the body of leadership literature on public sector leadership as informed by traditional leadership journals. It notes that the public sector is extensively studied by leadership scholars. Among the research streams found in that scholarship are administrative leadership, political leadership, and reforms/innovations. It also proposes directions for future research.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.6,"publicationDate":"2024-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141425125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Correction to: “The effect of COVID-19 pandemic on global stock markets: Return, volatility, and bad state probability dynamics”","authors":"","doi":"10.1002/pa.2928","DOIUrl":"https://doi.org/10.1002/pa.2928","url":null,"abstract":"<p>Authors: Mohamed A. K. Basuony¹, Mohammed Bouaddi¹, Heba Ali², Rehab EmadEldeen³. Journal of Public Affairs, 2021, 22, e2761. DOI: 10.1002/pa.2761</p><p>There was an error in the affiliation details for Rehab EmadEldeen. The published affiliation was listed as “School of Business, The American University in Cairo, Cairo, Egypt.” The correct affiliation should be “Faculty of Economics and International Trade, The Egyptian Chinese University, Cairo, Egypt.”</p><p>We apologize for this error.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.6,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/pa.2928","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141298635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mobility, stress, and coping strategy: A qualitative investigation of migrant hospitality workers in India post the Covid crisis","authors":"Himanshu Gupta,&nbsp;Rajib L. Dhar","doi":"10.1002/pa.2927","DOIUrl":"https://doi.org/10.1002/pa.2927","url":null,"abstract":"<p>Migrant workers in India represent one of the most marginalised segments of the population and often find employment in highly vulnerable sectors such as construction, tourism, and hospitality, making their lives more stressful. This study, based on a qualitative approach, explores the reasons for migration, stress-related experiences, and the coping strategies of migrant hospitality workers in India following the Covid crisis. Primary data through personal interviews has been collected from 21 migrant workers employed in hospitality organisations in the Delhi-NCR (National Capital Region) region of India. A thematic analysis was performed to extract key themes from the qualitative data. The findings show that a lack of employment opportunities and rigid societal norms drive these workers towards cities. The stressors include family obligations, precarious work, and entrapping debt. Further, these workers typically cope by managing their emotions, acknowledging that they cannot address the problems that are leading to their stress. The study puts forth practical steps that public actors/government can take to implement policies designed to enhance the living and working conditions of these migrant workers.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.6,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141251251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analyzing the impact of terrorism on tourism in Sri Lanka","authors":"Arunava Bandyopadhyay,&nbsp;Soumen Rej,&nbsp;Mohidul Alam Mallick,&nbsp;Mantu Kumar Mahalik,&nbsp;Sunil Kumar,&nbsp;M. Vijayabaskar","doi":"10.1002/pa.2920","DOIUrl":"https://doi.org/10.1002/pa.2920","url":null,"abstract":"<p>While terrorism brings fear and chaos, tourism is the epitome of peace and happiness. Sri Lanka has always attracted international tourists due to tropical climate and beautiful tourist destinations. However, terrorism and the recent debt crisis have led to chaos and economic failure; in this study, the impact of terrorism, external debt, and military expenditure on international tourism in Sri Lanka have been empirically studied to unravel the dynamics. Dynamic ARDL simulation and cumulative fourier frequency causality results highlight the presence of an inverted N-shaped association between terrorism and tourism, as well as external debt and tourism. The phenomenal results from this analysis provide essential policy suggestions for Sri Lanka for economic recovery through the promotion of international tourism.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 2","pages":""},"PeriodicalIF":2.6,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140914779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of trade and investment on income surge in Bangladesh: Evidence from trade liberalization regime","authors":"Biswajit Maitra,&nbsp;Tafajul Hossain,&nbsp;Moutushi Chakraborty,&nbsp;Dhritiman Ganguli","doi":"10.1002/pa.2922","DOIUrl":"https://doi.org/10.1002/pa.2922","url":null,"abstract":"<p>Trade and investment are crucial drivers of economic growth. Successful execution of trade and investment policy can elevate a developing country to a sustained growth path and make it self-reliant. Bangladesh implemented a trade liberalization policy in the 1980s, deviating much from its conservative trade policy. This article assesses the impacts of trade, investment in physical as well as human capital, and a few trade policy variables on income surge for the liberalized regime. The econometric analysis finds that export, import, and domestic investment stimulate income. The impact of foreign investment is not conducive. Public spending on education also contributes to the income surge. Among the policy variables, trade openness and currency depreciation produce a beneficial impact. Population growth retards economic growth. The baseline results hold in the estimations involving several specifications of variables and testified as robust. The article views that a comprehensive approach to trade and investment policy would ensure the comparative advantage of trade and the well-being of Bangladesh.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 2","pages":""},"PeriodicalIF":2.6,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140902745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Politically connected independent supervisory boards and corporate performance during COVID-19: Evidence from Indonesia","authors":"Laurensia Vina Dharmawan,&nbsp;Joni Joni,&nbsp;Surya Setyawan","doi":"10.1002/pa.2921","DOIUrl":"https://doi.org/10.1002/pa.2921","url":null,"abstract":"<p>This study aims to examine the relationship between the political connections of companies' independent supervisory boards (PC-ISB) to these firms' performance during the COVID-19 pandemic in Indonesia. This study used 1515 observations of companies listed on the Indonesian Stock Exchange (IDX) for the years 2018–2021. The test was carried out using moderated regression analysis. Additional tests were also conducted, such as market performance tests and endogeneity tests using the System Generalized Method of Moments (the System GMM) and the difference-in-difference (DID) regression analysis. Results confirm that PC-ISB has a significant positive effect on company performance. Then, during the COVID-19 pandemic, the company's performance got worse. However, we did not find that pandemic conditions moderated the relationship between PC-ISB and company performance. Our results remained consistent after testing using the System GMM and the DID to address the issue of endogeneity.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 2","pages":""},"PeriodicalIF":2.6,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140881154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Wage inequality across regions in India: Exploring the role of education and skills","authors":"Parambengal Azad,&nbsp;K. S. Hari","doi":"10.1002/pa.2919","DOIUrl":"https://doi.org/10.1002/pa.2919","url":null,"abstract":"<p>This study explores regional differences in wage inequality in India and examine various contributory factors for increasing disparities in wages across different regions in India. Using data from the India Human Development Survey (IHDS) 2011–12 and employing RIF regression methodology, the study investigates the influence of the level of education, experience, English and computer skills, gender, age, religion, and other background characteristics on wage inequality. The findings reveal that higher education levels, experience, English, and computer skills significantly contribute to wage disparities across regions. The study highlights the importance of addressing these factors to promote greater equity and inclusivity in the labor market.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 2","pages":""},"PeriodicalIF":2.6,"publicationDate":"2024-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140643432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}