Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988–93

Between 1988 and 1993, the Belgian personal income tax system and the indirect tax system were reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the redistributive effect of the combined tax system. The redistributive effect of personal income taxes decreased, notwithstanding an increase in liability progression. For indirect taxes, both the liability regressivity and the reverse redistributive effect have been enhanced. We use recently developed statistical tests to gauge the significance of the observed changes.     

Conflict resolution in organizational buying centers

This article reports the results of a field study of buying center conflict and conflict resolution processes—factors often seen as key ingredients in modeling the organizational buying process. The problem-solving and persuasion modes were found to be more often used than the potentially destructive power and politics modes. As expected, increasing levels of conflict were found to be associated with confrontation-oriented modes of resolution. Differences in resolution mode across stages of the purchase process were not significant.     

Dimensions and characteristics of time perceptions and perspectives among older consumers

The study of the impact of time as a variable in consumer behavior goes back to at least the early seventies. It has been studied from both objective and subjective perspectives. The purpose of this article is to further explain the impact of subjective time perceptions on consumer behavior, with a focus on the elderly as a subgroup. Several frameworks for understanding time perceptions are discussed and coupled with various theories of aging to present, explain, and hypothesize age-related differences in time perceptions and the behavioral consequences of these differences. The article concludes with an integration of these time frameworks into the five-stage consumer decision-making process, and some suggested impacts on the marketing mix. © 1994 John Wiley & Sons, Inc.     

Determinants of Israeli Judicial Discretion in Issuing Injunctions against Strikers

The study examines all cases (1990–7) in Israel in which employers petitioned the labour court to issue an injunction against striking workers, and identifies how judges use their discretion in deciding the petition. The findings indicate that, judicial rhetoric to the contrary, the labour court limits its considerations almost solely to the parties' formal compliance with the legal rule. The implications of these findings for the relationship of the legal and industrial relations systems are discussed, particularly with reference to the dual task of labour law: to govern the industrial relations system, and to facilitate its autonomy.     

How European retailers view American imported products: Results of a product image survey

With the dimensions of international trade widening each year, and the oil generated U.S. balance of payments deficit unacceptably high, the need for American firms to export their products to overseas markets has never been greater. Formulation of a successful export marketing strategy for the European Community can be greatly assisted by gaining some insight into how the consumers and businessmen in the various European member nations view American products. With this in mind, a total of 163 retail store managers in Britain and France were asked to rate products “made in the U.S.A.” on each of 13 product image dimensions, and to “vote” for which of the 3 countries offered the products of greatest value in 6 different consumer product categories. The results offer some useful insights for U.S. firms seeking to tap the potential consumer markets in Britain and France.     

Systèmes De Gestion Des Ressources Humaines Et Performance Organisationnelle

Résumé ** :  La gestion des ressources humaines et son effet sur la performance de la firme représentent encore de nos jours une zone d'indétermination. Plusieurs théories tentent d'ailleurs d'expliquer cette importante relation. C'est l'approche configurationnelle des ressources humaines qui servira de filtre théorique à cette recherche. Validant cette approche auprès de 46 entreprises financières canadiennes, nous avons démontré, en partie du moins, la robustesse de cette approche stratégique de gestion des ressources humaines. Il ne fait aucun doute qu'une telle approche représente une alternative stratégique intéressante, capable d'accroître l'efficacité de nos firmes dans ce monde économique impitoyable et mondialisé.