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Full-Text Articles in Business
A Statewide Study Of Disparities In Local Policies And Tobacco, Vape, And Cannabis Retail Environments, Georgiana Bostean, William R. Ponicki, Alisa A. Padon, William J. Mccarthy, Jennifer B. Unger
A Statewide Study Of Disparities In Local Policies And Tobacco, Vape, And Cannabis Retail Environments, Georgiana Bostean, William R. Ponicki, Alisa A. Padon, William J. Mccarthy, Jennifer B. Unger
Sociology Faculty Articles and Research
The current study: (1) assesses sociodemographic disparities in local policies related to tobacco and cannabis retail, and (2) examines the cross-sectional association between policy strength and retailer densities of tobacco, e-cigarette (vape), and cannabis retailers within California cities and county unincorporated areas (N = 539). We combined (a) American Community Survey data (2019 5-year estimates), (b) 2018 tobacco, vape, and cannabis retailer locations from a commercial data provider, (c) 2017 tobacco and vape retail environment policy data from American Lung Association, and (d) 2018 cannabis policy data from California Cannabis Local Laws Database. Conditional autoregressive models examined policy strength associations …
Trust In Public Programmes And Distributive (In)Justice In Taxation, Orkhan Nadirov, Bruce Dehning
Trust In Public Programmes And Distributive (In)Justice In Taxation, Orkhan Nadirov, Bruce Dehning
Accounting Faculty Articles and Research
In the tax psychology literature, there is a lack of empirical evidence on the degree of distributive justice in taxation. This article aims to test the relationship between trust in public programmes and distributive justice in taxation at the cross-country level. The sample consists of 47 countries. Trust in public programmes and distributive justice in taxation are measured based on data collected from Wave 7 of the World Values Survey, which took place worldwide in 2017-2022. An Ordered Probit Model was utilised for the empirical analysis. This study finds that if taxpayers support preferential organisations like the police and universities, …