Tax and social security contributions are part of the cost to employers of expatriate employment. Some questions are asked relating to how this cost can be minimised.

The 1988 Finance Act has a number of implications for the taxation of expatriates of UK origin. The main changes are outlined and the main groups of individuals who benefit or not are assessed. Some possible areas for planning maximum tax‐effectiveness are focused on.

Purpose – The purpose of this paper is to determine attitudes towards the advertising of certain controversial products/services and reasons for being offensive across four different countries, Malaysia, New Zealand, Turkey and the UK. Design/methodology/approach – This was achieved by...

This research examines cross‐country differences in marketing imagery. Marketing imagery in music videos broadcast in the UK and New Zealand are studied. Results suggest that UK music videos have more brand references, fashion imagery, darkside products and role model behaviour outcomes than...

Purpose – The purpose of this paper is to examine the reporting practice of leading museums in New Zealand (NZ) and the UK to develop a museums' performance accountability disclosure index. Design/methodology/approach – The paper reports a study of annual reporting by 16 museums in NZ and...

Purpose – The purpose of this paper is to compare responses of house prices in three important markets when faced with permanent and temporary shocks to income. It additionally decomposes each historical house price series into its permanent, temporary and deterministic components....

Purpose – The paper aims to respond conceptually, rather then empirically, to policy ignorance. It seeks to examine certain aspects of whistleblower protection offered in the common law countries of Australia, New Zealand, South Africa, and the UK. Design/methodology/approach – The paper...

Purpose – The purpose of this paper is to provide a picture of (local) e‐government impact and development philosophy in China, New Zealand, Oman, and the UK. Design/methodology/approach – A survey instrument was used to collect data from policymakers in 114 civil service organisations in...

If we try to look at the future of public sector management in the UK, it might be more useful to think about what is happening in the rest of Europe, rather than looking at the USA (“reinventing government”, etc.) and especially New Zealand. There are some common pressures on the public...

This paper presents some preliminary findings from a research project into strategic management initiatives in the Civil Services of four countries: Ireland, Northern Ireland, Australia, New Zealand, and three states within a fifth country, the USA. While often hailed as strategic management,...