This paper extends our understanding of the concept and global practice of political economy. The paper sets out the limits of conceptual analysis regarding political economy. It then applies Heidegger's theory of metaphysics to the cultures of China and the West. It is possible to construct an...

We examine whether Confucianism surrounding corporate headquarters affects informed insider trading. We empirically show that insiders in firms headquartered in regions with higher levels of Confucianism profit more in sales but not in purchases. We further investigate the cross-sectional...

The information technology (IT) and IT products industry has become the essential "first pillar" industry and an important force behind the growth of China's national economy. However, information technology-related electrical and electronic waste has also caused a considerable environmental...

Recently, the presumed benefits of corporate social responsibility have become an important issue, especially for China where institutional settings are quite different from other parts of the world. Using an internationally accepted benchmark (OECD's Principles of Corporate Governance, OECD,...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

Citizens entrust the government with taking care of their well-being and most governments are committed to improving citizen well-being. Nevertheless, there is a divergence between government and citizen perceived notions of well-being. This divergence largely arises because bureaucratic policy...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The U.S. Internal Revenue Service provides demographic data for researchers on a regular...

One might think that bribery is always unethical. Studies by the Organisation for Economic Cooperation and Development discourage the practice and a number of other studies have viewed bribery in negative terms. However, a closer examination of the issue reveals that the question of whether...