Ctrl C Ctrl Pay: Do People Mirror Payment Behaviour of Their Peers?

Author(s):  
Carin <!>van der Cruijsen ◽  
Joris Knoben
Keyword(s):  
2021 ◽  
Vol 62 (2) ◽  
pp. 473-503
Author(s):  
Korinna Schönhärl

Abstract From the 1880s scientists developed methods to measure (dishonest) tax payment behaviour. The first part of this article provides an overview of these methods and their development. The second part enquires into the function of measuring methods in the societal discourse about (honest) tax payments. The tax morale research of Günter Schmölders, carried out in the 1950s and 1960s, is then examined as a case study. The focus of interest is on the political advice that Schmölders gave, as based on his empirical results, and on the ideal image of the citizen and society which underlay the scientific method.


Author(s):  
Viyusani Moss ◽  
Hasan Dincer ◽  
Umit Hacioglu

This article was a result of an investigation measuring the ‘Correlation between Borrower Education and Non-payment Behaviour in Low Income Homeowners in South Africa as the premise of the study and poor relationship between lenders and borrowers as the secondary proposition. The study was motivated by the high level of foreclosures for non-payment of mortgages in the Protea Glen area in Johannesburg, Gauteng, as reported by the Human Rights Commission Inquiry in 2008. In investigating this non- payment behaviour the researcher employed largely quantitative instruments supplemented by qualitative methods. The study revealed interesting empirical findings that largely invalidated the founding hypotheses, despite existing theoretical frameworks - underpinned by various scholars - that sought to corroborate the hypotheses. The findings have however supported the premise that households reporting poor relationships with lenders were susceptible to non-payment behaviour. The rest of the secondary hypotheses were rejected by the empirical findings, viz. that there was no correlation between the level of formal education and non-payment behaviour; the link between propensity to default and the age of homeowners were also invalidated. From these findings, it can be demonstrated that there is a critical need for mitigating measures to remedy the identified shortcomings in this sector.


2010 ◽  
Vol 34 (8) ◽  
pp. 1759-1772 ◽  
Author(s):  
John Simon ◽  
Kylie Smith ◽  
Tim West
Keyword(s):  

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