2024
DOI: 10.1016/j.cpa.2022.102431
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Wealth taxes and the post-COVID future of the state

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Cited by 8 publications
(9 citation statements)
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“…Finally, the study also highlights the important role of the post-Covid-19 opportunity in moderating the influence of perception of wealth and explicit perception of the rich on individual intention to make money. These findings are consistent with the studies of Andrew et al (2022), Firfiray andGomez-Mejia (2021), andRemko (2020). This study is the first to shed light on the internal factors of individuals and external factors coming from the post-Covid-19 context and the motivation of government and society, which affect their efforts to make money.…”
Section: Theoretical Contributionsupporting
confidence: 90%
See 1 more Smart Citation
“…Finally, the study also highlights the important role of the post-Covid-19 opportunity in moderating the influence of perception of wealth and explicit perception of the rich on individual intention to make money. These findings are consistent with the studies of Andrew et al (2022), Firfiray andGomez-Mejia (2021), andRemko (2020). This study is the first to shed light on the internal factors of individuals and external factors coming from the post-Covid-19 context and the motivation of government and society, which affect their efforts to make money.…”
Section: Theoretical Contributionsupporting
confidence: 90%
“…Previous studies have identified opportunities to moderate determinants of individual behavioral intentions in the response theory (Rios & Soland, 2021;Wise & DeMars, 2006), or investment (Baek et al, 2015). Andrew et al (2022), Firfiray and Gomez-Mejia (2021), and Remko (2020) show the moderating role of the post-Covid-19 opportunities on the intention-behavior relationship. Li et al (2021) also confirm the moderating effect of microblog opportunities on interaction behaviors.…”
Section: Moderating Impact Of the Post Covid-19 Opportunitiesmentioning
confidence: 93%
“…Of course, such a course of action challenges both the liberal and neoliberal conception that government spending, fiscal deficits and an expansion of state bureaucracies are both massively inefficient and economically untenable. It would also require the public have a long overdue discussion about tax and in particular taxes on wealth and other forms of radical redistribution (Andrew et al. , 2022).…”
Section: Outlook and Challenges For Further Researchmentioning
confidence: 99%
“…Of course, such a course of action challenges both the liberal and neoliberal conception that government spending, fiscal deficits and an expansion of state bureaucracies are both massively inefficient and economically untenable. It would also require the public have a long overdue discussion about tax and in particular taxes on wealth and other forms of radical redistribution (Andrew et al, 2022). In this state-led mode of transitioning, accounting practises and scholarship would be just as important, if now directed towards holding the state to account, planning, and costing infrastructure and deciding on the most equitable ways of funding a sustainable future.…”
Section: Outlook and Challenges For Further Researchmentioning
confidence: 99%
“…Administrative sanctions are calculated when imposed on taxpayers for a certain period, as stipulated in the tax law. 37 There are three types of tax administration sanctions, namely those in the form of fines. Fines are the most common type of sanction found in tax laws.…”
Section: The Legal Sanctions In the Taxation On Indonesiamentioning
confidence: 99%