The allocation of management and control in the business decision process finds expression in the coordination intensity between agents in the firm. We develop and test a theory, based on the organizational design literature, for the intensity in which the tax department strives to coordinate...

This point-of-view article examines the organizational implications of the UK's exit from the European Union (Brexit). We identify the effects of Brexit on firms' transaction costs in cross-border trade within Europe and highlight the importance of EU residency to secure licenses to operate. We...