How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and to defer home country...

This paper reassesses the burden of the current U.S. international tax regime and reconsiders well-known welfare benchmarks used to guide international tax reform. Reinventing corporate tax policy requires that international considerations be placed front and center in the debate on how to tax...

Economic development implies that the efficiency of firms in developing countries is approaching that of firms in advanced economies. We examine the extent of this convergence among all firms as well as a subset of firms near the efficiency frontier in two economies that represent alternative...

Paper addresses the recent initiatives of EU Lisbon Agenda to increase level of R&D expenses in EU Member States by studying firm-level panel data in most advanced transition economy, Slovenia. Previous empirical literature - mainly cross-sectional - has tested the demand-pull hypothesis and...

We study the impact of and reward to middle management ability using data from 245 stores of a nationwide retailer. The company scores six broad areas of management practice, the most important of which turns out to be commercial awareness, where able managers raise labour productivity by 17%...

Management, as a social science, and Strategic Management, as a specific scientific discipline of this science, require research methodologies that can deal with all of the complexities of the business phenomena to be analysed. Certain circumstances call for methodologies that can combine...

Ez a Gyorsjelentés a Budapesti Corvinus Egyetem Vállalatgazdaságtan Intézetében működő Versenyképesség Kutató Központ által lebonyolított kérdőíves felmérés eredményeire támaszkodik. A felmérést 2013 májusa és novembere között bonyolítottuk le, a TÁRKI...

A tanulmánykötet a globális értékláncok névvel fémjelezett jelenséget veszi górcső alá. A fókuszban a multinacionális vállalatcsoportok ill. a nemzetközi cégek állnak. A tíz tanulmány különböző megközelítések alapján betekintést ad abba, hogy hogyan ragadhatják meg...

Our research aimed to reveal the effects that can be observed during the buying process of food products and can influence the decisions of customers. We focused on the role of enduring involvement in customers’ behavioural loyalty, that is, the repurchase of food brands. To understand this...