naming and shaming
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Author(s):  
Oliver Nnamdi Okafor

AbstractAlthough naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers moderates these relationships. Based on insights from defiance theory, the message learning model, and persuasive communications, this study predicts and finds that shaming evaders increases observers’ tax compliance intentions. Furthermore, the results show that higher persuasion, which includes sanction and normative appeals, affects observers’ tax compliance intentions. This study also suggests that shaming has a positive effect on perceptions of retributive justice. Importantly, the results reveal that perceptions of retributive justice in shaming punishment mediate the effect of shaming on tax compliance intentions. The implications for theory and practice are discussed.


Author(s):  
Hanne Foss Hansen

AbstractIn academia peer review is an essential and multifarious form of evaluation in relation to both research and educational activities. Further, peer review practices are continuously developing alongside institutional changes and reforms. This chapter sheds light on how peer review as an evaluation concept has developed over time and discusses which roles peer review play today. A typology distinguishing between classical peer review, informed and standards-based peer review, modified peer review and extended peer review is developed. A finding is that peer review today is found with all these faces. Further, peer review practices play many roles, including decision-making, rewarding, naming and shaming, learning and improvement as well as legitimating activities and leadership.


2021 ◽  
pp. 1-20
Author(s):  
Matias Spektor ◽  
Umberto Mignozzetti ◽  
Guilherme N. Fasolin

Abstract Should international pro-climate actors speak up against climate rogues, or do foreign critics risk igniting nationalist backlash against global environmental norms and institutions? We explore naming and shaming dynamics in global climate politics by fielding survey experiments to nationally representative samples in Brazil. Our results show that nationalism moderates public reactions to foreign climate shaming: individuals who are highly attached to their nation are more likely to reject international criticism than their lowly attached peers. Yet, we also find that nationalist publics express little support for virulent defiance against foreign critics. Our findings hold irrespective of the source of criticism and the nature of the critical message. These results sound a cautionary note on the belief that liberal internationalists should tread carefully so as not to unadvisedly unleash nationalist pushback. Foreign climate criticism may bump up against nationalist sentiment in climate rogues, but it will not necessarily fuel an all-out backlash against the global environmental regime.


Author(s):  
Neni Susilawati ◽  
Vallencia Vallencia

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the tax payer- behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper, is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the purpose of this study is to explore the level of social control of the community as an initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. Quantitative approach was conducted with online survey as data collection technique. As the result, Indonesian people have strong social control, especially with the existence of social media. The majority of respondents support if the publication of tax data is applied. Public disclosure on tax has a significant role in shaping tax morals.


2021 ◽  
Vol 97 (6) ◽  
pp. 1925-1944
Author(s):  
Daniëlle Flonk

Abstract This article contributes to the understanding of authoritarian states as norm entrepreneurs of content control norms. These emerging norms challenge the norm literature, which disregards illiberal norms and illiberal actors as norm entrepreneurs. This article focuses on two distinct but coexisting strategies that Russia and China apply for promoting and developing internet governance norms. It shows that these countries use a combination of socialization and persuasion strategies. They employ a sequencing strategy of regional coalition-building in order to create support, after which they expand a norm's range via international organizations. These norm entrepreneurs adapt their strategies to different target groups based on the degree of internalization of the norm. The article shows that a reassessment of norm theory in a broader context allows for extension to illiberal norms and illiberal actors, but also shows the limits since the applicability of strategies such as naming and shaming should be questioned.


2021 ◽  
pp. 185-210
Author(s):  
Michiel Hofman

This chapter recounts how Médecins Sans Frontières (MSF) failed to turn the tide against the attacks on hospitals through its approach of naming and shaming the perpetrators of hospital bombings. It speculates that the failure to stop the attacks was either caused by the way in which the international humanitarian law (IHL) is wired to provide exemption for warring parties or MSF’s inability to deliver consistent messages necessary to generate pressure on offending nations. It also mentions the Syrian government’s denial of assistance to the population and disrespect to the laws of war that centered the state as both perpetrator and aid responder. The chapter looks at the Syrian government’s ability to deny and allow access to services that served to amplify its control and project its sovereignty. It elaborates how the Syrian state centered its own sovereign control by being the focus of diplomatic efforts to ensure humanitarian access.


2021 ◽  
pp. 1-7
Author(s):  
Mari Miura

The #MeToo movement in Japan is usually considered to have started slowly, and it remains far smaller and quieter compared with those found in the United States or South Korea. Few celebrities or high-profile figures have come forward to support the movement, and even fewer powerful men have been brought down as a result of allegations of sexual assault. The strategy of naming and shaming has rarely been used, but there is collective empowerment through empathy resulting from a nationwide grassroots movement known as “Flower Demo.” This movement has provided victims with a safe space to share their experiences. Those breaking their silence have appeared in various sectors of society, and this has raised the social consciousness of deep-rooted sexism inherent in Japanese society.


2021 ◽  
pp. 1-24 ◽  
Author(s):  
Dustin Tingley ◽  
Michael Tomz

Abstract How does naming and shaming affect public support for compliance with international agreements? We investigated this question by conducting survey experiments about the Paris Agreement, which relies on social pressure for enforcement. Our experiments, administered to national samples in the United States, produced three sets of findings. First, shaming by foreign countries shifted domestic public opinion in favor of compliance, increasing the political incentive to honor the Paris Agreement. Second, the effects of shaming varied with the behavior of the target. Shaming was more effective against partial compliers than against targets that took no action or honored their obligations completely. Moreover, even partial compliers managed to reduce the effects of shaming through the strategic use of counter-rhetoric. Third, identity moderated responses to shaming. Shaming by allies was not significantly more effective than shaming by non-allies, but Democrats were more receptive to shaming than Republicans. Overall, our experiments expose both the power and the limits of shaming as a strategy for enforcing the Paris Agreement. At the same time, they advance our understanding of the most significant environmental problem facing the planet.


2021 ◽  
pp. 174165902110273
Author(s):  
Laura Vitis ◽  
Laura Naegler ◽  
Ahmad Salehin

In November 2018, Monica Baey, a student at the National University of Singapore (NUS) was recorded by a fellow student while showering in university accommodation. After the perpetrator was issued a formal warning and a one-semester suspension, Baey posted about the case on social media and named the perpetrator. This generated public support, news coverage and institutional reform. In this article, we explore a range of responses to the Monica Baey case through a thematic analysis of publicly available comments about the case on a popular message board forum, Hardwarezone. By contextualising our analysis within the political setting of Singapore, this research demonstrates that public responses to testimony-based resistance require close analysis, as extant tools for citizens to engage in ‘naming and shaming’, were relevant to understanding these responses to this mode of resistance and reflected what Ibrahim (2018) calls ‘everyday authoritarianism’.


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