Aus dem Klappentext der Printversion im G?tersloher Verlag (2004)?Wohin f?hren die immer komplexer und un?berschaubar werdenden ?konomischen Vernetzungen? Entwickelt sich eine Art "ethischer Unzurechnungsf?higkeit", die Diffusion von Verantwortung, oder gibt es ein anderes Konzept: die...

Įmonių socialinės atsakomybės klausimas plačiai diskutuojamas spaudoje, įmonės praneša apie įvairias veiklas, skirtas gamtos apsaugai, apie paramą bendruomenei. Kita vertus, garsiai nuskamba pavyzdžiai, kai įmonės dėl vienokių ar kitokių priežasčių elgiasi neatsakingai...

The management of many our companies is mainly carried out through monitoring of measurable, quantitative properties of business phenomena and volume of achieved short term profits in time. Companies under-estimate the dynamics of production growth and sales, and do not pay sufficient attention...

I develop a structural model of urban travel to estimate long run gasoline price elasticities. I model the demand for transportation services using a dynamic discrete-choice model with switching costs and estimate it using a panel dataset with public market-level data on automobile and public...

Using the consumption equivalent welfare gain as social welfare and assuming an automation technology shock, we derive the optimal tax rates for various tax policy instruments in the steady state of the model economy calibrated for the U.S. We find that the optimal capital income tax rate lies...

This paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax competition between asymmetric countries. The...

I develop flexible- and sticky-price general equilibrium models that embody corporate financing decisions affecting firm value because of distortionary taxes. Nominal interest-rate variations impact costs of debt and equity capital asymmetrically and induce firms to modify the financial...

The aim of this article is to define the meaning of tax competition. More specifically, it carries out a comparative analysis between the European Union and the United States of America studying two key sectors of their economies, the motor industry and telecommunications with the aim of...

This paper discusses the establishment of the minimum wage determination process in the early twentieth century Australia, following the institutionalisation of compulsory industrial arbitration between capital and labour. This process led to the 1907 Harvester judgment whereby the Common-...

This article analyzes the distributional impact of the Canadian Goods and Services Tax, which was implemented in 1989, using the Social Policy Simulation and Database, a sophisticated micro-simulation tool developoed by Statistics Canada.