Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment

Journal of Business Ethics - In this study, we reconcile conflicting findings from the extant literature on the impact of tax system parameters on tax noncompliance. We argue that social norms play...     

Does Monetary Policy Respond to Uncertainty? Evidence from Australia

We construct a novel measure of uncertainty using expert monetary policy recommendation data for Australia. Our results suggest that the Reserve Bank of Australia (RBA) tends to lower the cash rate when expert uncertainty is high. This result is robust to using other uncertainty measures.     

Transmission of information within transnational social networks: a field experiment

Several studies have shown a relationship between the stocks of migrants and country-level investment in the home country; however the mechanism through which this relationship operates is still unexplored. We use a field experiment in which participants who are recent immigrants send information about risky decisions to others in their social network in their home country. The results demonstrate how this information influences decisions in the home country. We find that the advice given by family members and decisions made by friends significantly affects an individual’s risky decision-making.     

Trump’s New Trade Tariffs: A Response to Voters’ Demands?

President Trump has dramatically changed U.S. trade policy through the adoption of steep tariffs. We argue in this article that even when there are significant geopolitical reasons, Trump’s actions on trade are a response to internal demands resonant with a long history of protectionism. We provide clear evidence of the impacts of social demographics on U.S. trade policy and show that individuals from capital-intense regions with high educational attainment tend to support protectionism.     

Governmental Financial Reporting of Heritage Assets From a User Needs Perspective

The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.     

Social-economic Development of Small West European Peripheral Countries

In the framework of different countries＇ international comparison, the objective of this paper reflects research topic of investigation--the identification of small countries, revealing features of economic development and business growth in economic history context of small economies classification. The object of investigation focuses on West European and Nordic countries＇ small economies. The hypothesis of the article is that small states under consideration are developing as the business competitive peripheries areas due to the special Scandinavian capitalist model development characterized by high level of social capital. The statistical data base includes Organization of Economic Cooperation and Development indicators, World Bank parameters and Nordic transnational corporation＇s annual reports. The paper considers the following research questions： （1） the critical overview of the mainstream academicians opinions concerning different-scaled economies, （2） classification of small states and clarification of different groups of the small-scaled countries role in the world and regional economy through historical context, （3） estimates and variants of small countries＇ social-economic development in accordance with different parameters, （4） consideration of Nordic European countries coming to the business model of the competitive peripheral social-economic development. The main summing up conclusion is that small economies of Nordic Europe are converting nowadays into the experimental laboratory of the European and world economy due to the specific model of their social-oriented economic and business growth, their geopolitical location between developed European integration complex embracing presumably small-scaled states from one side and large-scaled emerging market economy of Asian continent from the other side.     

Volunteering time decisions: a multi‐factor experimental study

Non‐profit organizations often seek volunteers to help staff a fundraising event. In the present research, an experimental study assessed volunteering time decisions for a fundraising event following manipulations of opportunity cost valence, opportunity cost avoidability and question order involving donating time and donating money. Opportunity costs represent foregone alternatives sacrificed (e.g. working) when engaging in an activity (e.g. volunteering), with valence of the opportunity cost indicating the appeal (positive or negative) of the foregone alternative and avoidability of the opportunity cost suggesting how easy it would be to forgo the alternative. Prospective donors are often asked to consider both volunteering time and contributing money, and these two questions posed to individuals can be varied in terms of order. The results of the experiment revealed that individuals intended to volunteer the most time when an opportunity cost was negative and avoidable. The lowest time donation intentions occurred when an opportunity cost was positive and less avoidable with individuals also being asked about donating money prior to being asked to donate time. The results highlighted the importance to non‐profit firms of considering opportunity costs potential volunteers face and suggested care in structuring the order of questions involving time and money posed to those individuals. Copyright © 2011 John Wiley & Sons, Ltd.     

Deployment of Restaurants Websites’ Marketing Features: The Case of Spanish Michelin-Starred Restaurants

ABSTRACT

Websites have become a fundamental marketing tool for tourism businesses and have a special importance for highly rated restaurants. The aim of this article is to propose and apply a model to evaluate the deployment and adoption of website marketing features of restaurants from a specific category. The model is based on the application of an extended model of Internet commerce adoption (eMICA) technique for technical depth, combined with content analysis for breadth. This study analyzes the website features and capabilities for Spanish restaurants in the 2015 Michelin Red Guide. A total of 102 restaurants were analyzed. The results of the website evaluation model suggest that, despite the importance of the restaurant sector in the economy and in the tourism industry, the websites of high-quality restaurants require improvements to adapt to customers’ demands. Results further found that these websites are not tourist-orientated and are established at different stages of development.     

The usefulness of performance reporting in local government: comparing Italy and Spain

This article presents a comparative analysis of the perceived usefulness of performance information by managers in local authorities in Italy and Spain. Italy and Spain have similar cultural and administrative characteristics and in both countries there are external requirements (from central government) to adopt performance indicators. The adoption of performance indicators was found to be almost symbolic in both states.