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...

A critical labour market issue in all developed economies is the growth of non‐standard forms of labour such as temporary, part‐time, casual work, fixed term contracts, sub‐contracting, homeworking, agency labour and so on. This paper provides survey evidence of employers’ past, present...

Purpose – The purpose of this study is to examine three governance structures (market, contract and vertical integration) that are commonly used to coordinate procurement relationships between grape growers and winemakers in the wine industry. This paper aims to adopt a multi-theoretical...

Business is about building relationships and hence relationship building is becoming increasingly important for cross‐cultural management. Current research findings in this area have mainly focused on relationship marketing or on cultural dimensions of business relationships. This preliminary...

Negotiation is crucial to business alliances, but this process can become more complicated if there are language barriers and differences in cultural values, customs, and lifestyles, such as Western businesses negotiating in the People’s Republic of China (PRC). Previous studies have presented...

Reformed taxation of capital gains could play an important role in a broader policy package to improve the simplicity, equity, and efficiency of the federal tax system. Constructive reforms for the United States would draw on Canadian provisions for taxing capital gains: a) eliminate the...

Zusammenfassung Der Aufsatz diskutiert die Finanzierungsanreize, wie sie von der Steuerreform ausgehen und vergleicht sie mit den Anreizen vor der Reform. Trotz des Systemwechsels vom körperschaftsteuerlichen Anrechnungsverfahren zum Halbeinkünfteverfahren ergeben sich nur moderate...

In the last 15 years, legislation has been passed in many Western European countries clarifying the tax treatment of stock options. The intent of the legislation has been to encourage holders of stocks and shares to take a long‐term investment outlook. A general background to how these stock...

Argues that direct tax reform in India should include elimination of income tax and capital gains taxes. Presents an analysis of how the unbelievably high direct tax rates over several years, coupled with several types of controls, drastically distorted the price and incentive system. Shows...

This article comprises an attempt to find a practical method of applying the decision in the case of the Commissioner for the South African Revenue Service v Woulidge (63 SATC 483) (‘Woulidge’) to limit the application of section 7(3) of the Income Tax Act (‘the Act’). It is proposed in...