Economic theory suggests that unemployment could affect human capital investment decisions in either direction. The authors use microdata on sixteen year-olds from the U.K. Family Expenditure Survey to examine the effects of household circumstances and regional unemployment rates on early school...

The authors test whether the findings of John McCallum (1995) and John F. Helliwell (1996)--that the Canada-U.S. border substantially decreases trade--are evident in Canada's trade with the rest of the world. They also test whether there are differences across provinces and between each...

Purpose – The aim is to determine, in a business context, if tagging is a more effective method of discovering relevant information when compared to traditional hierarchical filing systems. Design/methodology/approach – A five‐step interpretive hybrid approach of using both a focus group,...

This paper considers the taxation of small business and entrepreneurial incomes in Poland. In both transition economies and existing West European market economies, the efficient taxation of entrepreneurial incomes presents particular difficulties, partly due to the absence of clearly defined...