The attached letter includes concrete suggestions for the IRS Joint Strategic Emerging Issues Team to consider. The approaches suggested attack profit-shifting structures and have the potential to collect additional taxes avoided through aggressive and often sham uses of these structures.In...

Der Artikel entwickelt in Auseinandersetzung mit Alfred Krupps Wohlfahrtsprogrammaus dem 19. Jahrhundert einen ordonomischen Beitrag zum strategischen Risikomanagement.Die These lautet, dass Unternehmen ‚Moral als Produktionsfaktor‘einsetzen können, wenn es ihnen gelingt, mit Hilfe...

Survey and register data indicate that many employees prefer a socially responsible employer and will accept a lower wage to achieve this. Laboratory experiments support the hypothesis that socially responsible groups are more productive than others, partly because they attract cooperative...

Solar geoengineering has received increasing attention as an option to temporarily stabilize global temperatures. A key concern surrounding these technologies is that heterogeneous preferences over the optimal amount of cooling combined with low deployment costs may allow the country with the...

Organizations often match leaders with followers in order to foster cooperation, mitigate free riding, and thereby accomplish tasks effectively. This paper studies the effect of organization styles on leaders' choices of leadership strategy, and the effect of this choice on free-riding behavior....

The cyclicality of economic recessions worsens fiscal stability and increases vulnerability to future shocks. This paper argues that there is need to center the concept of resilience (Boin & Van Eeten, 2013; Duit, 2016) as a frame for public financial management. The study introduces a theoretical...

This article is the last in the series of four articles adapted from the author's doctoral research. The author sets out a quantitative methodology to enable a general statement to be made for the existence and the properties of the Common Good (CG) originated from the Holy Scriptures by using a...