Empirical research on international tax competition has mainly considered cor- porate taxation. Because of the limited international mobility of labour, labour tax competition tends to be overlooked. This may be unjusti?ed. The tax base in labour taxation is the wage mass that depends on...

This paper discusses student satisfaction and course experiences of first year undergraduate students in an introductory financial accounting course where team learning was implemented during tutorials. Course experiences and satisfaction, as perceived by students in the team learning condition...

We propose a methodology to evaluate social projects from an (equality of) opportunity perspective by looking at their effect on (parts of) the distribution of outcomes conditional on morally irrelevant characteristics, taken here to be parental education level and indigenous background. The...

In 2007, Brussels Airlines encountered a chronic shortage of pilots leading to a high and unbalanced workload, dissatisfied pilots, and a high turnover rate. The crew rostering process of Brussels Airlines is characterized as a manual preferential fair share process. The successful application...

Does better corporate governance unambiguously improve the risk/return efficiency of banks? Or does either a re-orientation of banks' revenue mix towards more opaque products, an economic downturn, or tighter supervision create off-setting or reinforcing effects? The authors relate bank...

We investigate the issue of predicting new customers as profitable based on information about existing customers in a business-to-business environment. In particular, we show how latent semantic concepts from textual information of existing customers’ websites can be used to uncover...

Building upon self-efficacy and collective effort theories, we study the association between the selection behavior of venture capitalists and their involvement in value adding activities. We argue that investors, who prioritize different characteristics of a business proposal during selection,...

We assess whether and to what extent ?nancial activity in the oil futures markets has contributed to destabilize oil prices in recent years. We de?ne a destabilizing ?nancial shock as a shift in oil prices that is not related to current and expected fun- damentals, and thereby distorts e¢ cient...

This paper empirically assesses whether knowledge networking affects the growth of small service firms. More specifically, using a large, unbalanced panel data set for the period 1992- 2009, we investigate whether participation in a knowledge network called PLATO is positively related to service...

First, this paper gives an overview of the progress Europe has made in its development of a Common Consolidated Corporate Tax Base (CCCTB). Second, we use firm level data from a listed multinational to investigate how several designs for the CCCTB apportionment formula could affect the...