South Africa has a shortage of skilled labour, which prevents the country from economically competing in the global village. Unfortunately little money was spent on the training and development of workers during the apartheid era. The new government has implemented legislation and various...

â What does the global research environment look like?â This paper presents a summary look at the results of efforts toaddress this question using available indicators on global research production. It was surprising how little information is available, how difficult some of it is to access...

Purpose – Working toward a symbolic interactionist understanding of information provision by multiple agencies responding to crisis situations, in this paper the authors aim to examine mandated information provision on the part of US law enforcement to survivors of intimate partner violence....

In this essay we review the evidence from marketing research about price presentation of consumer products and discuss how these lessons have been applied—consciously or unconsciously—in the design of the U.S. tax system. Our perspective is that, in most situations, the designers of the tax...

Many corporations do not claim all of their allowable tax depreciation deductions. Intuitively, this kind of behavior might seem odd. However we propose several possible explanations. First, we find strong evidence that firms facing current tax losses or carrying forward past losses underutilize...

This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that the income and substitution effect of taxes depend on both preferences and the...

This paper examines the 1989–1993 publicly available financial reports of 46 U.S.-based multinationals to estimate the revenue implications of implementing a U.S. federal formula apportionment system. Ignoring behavioral responses, we estimate shifting to an equal-weighted, three-factor...