Controlling burnout: A leadership guide for managers

Once burnout is clearly understood, preventative measures can be examined. Proper leadership is one major way to avoid such employee problems. This article uses the Hersey-Blanchard Situational Leadership Model to prescribe some burnout medicine.     

Increasing pay transparency: A guide for change

The gender pay gap is an important issue today in the U.S. The lack of transparency surrounding pay in businesses is viewed as one cause of this gap. The first section of this article explores the origins of the gender pay gap and presents a brief history of pay transparency. Then, I propose a framework built from three continua that breaks the concept of pay transparency into types and levels. Using this framework, I offer guidance to organizations that want to increase pay transparency. The article concludes with a discussion of the risks associated with increased pay transparency and suggestions for future research.     

"营改增"的经济效应与增值税制度完善:一个文献综述

本文全面地阐述了"营改增"的经济效应,着重分析"营改增"对企业税负变化、 财税体制改革与收入分配的影响,及其在供给侧结构性改革背景下的作用.剖析了已有研究成果的观点、 分歧与原因.结合文献及改革趋势,认为需通过减并税率、 清理税收优惠,以进一步发挥增值税中性作用;针对部分行业对过渡性政策表现出的不适或政策缺位,未来应逐步完善立法、 慎发过渡性政策;此外,结合国内外税制变动趋势应加强征管、 增强国际竞争力.     

Ethnography for marketers: A guide to consumer immersion

Fuat F?rat has for a long time maintained a radical, outside and critical voice within marketing and consumption theory. He was one of the editors of the landmark book Radical and Philosophical Theory in Marketing, published in 1987, which sought to develop alternative modes of theorizing and conceptualizing both marketing practice and the consuming subject. The continuation of that wider project eventually lead to the foundation of Consumption Markets &; Culture, the journal for which Fuat served as Editor-in-Chief for its initial 10 years of existence. Fuat also co-authored the book Consuming People (1998) in collaboration with Nikhilesh Dholakia. By that stage, in particular following his seminal article on the re-enchantment of consumption, written with Alladi Venkatesh, Fuat had helped to pioneer the study of postmodernism within consumer culture. In this interview, Fuat F?rat discusses his research projects including consumption patterns, postmodernity, theatre, new literacy and also presents more general observations.     

''06CES展览导引

每年一度的美国消费类电子展(CES)将于2006年1月5～8日在拉斯维加斯如期举办,新年伊始的美国消费类电子展代表了全行业的潮流,反映了新观念、新技术的发展趋势,对于中国电子产品出口企业来说,更是一次向世界展示自己,使产品"走出去"的良好契机。本刊记者向您详实介绍该展会的情况,届时也将奔赴展场,与您一起去见证年度内第一次的行业盛会。     

浅析新增值税政策下的纳税筹划

增值税是我国最重要的税种之一,改革后的增值税仍具有普遍征收、价外计税、使用专用发票、税率简化等特点,反映出公平、中性、普遍、便利的原则精神,对于规范税收制度、抑制偷税行为发挥了积极有效的作用。然而,税法中关于增值税税制要素的多种选择依然为纳税人进行纳税筹划提供了空间,尤其是在企业身份选择、购进货物的纳税、企业销售活动的增值税以及对实物折扣业务的增值税、代垫运费以及包装物押金的纳税等诸多方面,仍存在纳税筹划的可能性。     

Dealing with problem employees: A legal guide for employers

One of the more difficult responsibilities of employers is dealing with problem employees. Employee misconduct and poor performance can lead to productivity issues, morale problems, and inferior quality products. For these reasons, it behooves employers to address performance issues rather than allow them to fester. By understanding which federal employment laws can be triggered when making employment decisions, avoiding common mistakes in applying these laws, and implementing key policies, employers can provide structures in the workplace that allow them to address problems effectively and minimize their legal exposure.     

The new product process: A decision guide for management

This paper presents some of the findings of the latest study in the Project NewProd research series. It attempts to bridge the research‐versus‐practice gap by giving some advice on putting the findings into practice. The study looks at the characteristics of new research projects in an attempt to uncover what separates winners from losers. This paper takes the key findings from the research study and formulates them into a guide for systematic new product development, giving a practical aid to those involved in the new product development process.     

Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination

Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and Vitell's (1986, 1993) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. Role conflict negatively and job satisfaction positively influenced tax practitioners' ethical sensitivity. Also, the covariates of the tax practitioner's professional risk level and type of employer were found to be significant. The significant factors are job specific. The tax firm may have the best opportunity to positively change a tax practitioner's ethical recognition abilities. Professional accounting organizations may need to evaluate if resources should be used to formulate, maintain, and publicize codes of conduct because of the lack of significance of professional commitment.     

Tax System Sustainability Evaluation: A Model for EU Countries

Intereconomics - We follow the multi-dimensional approach to socio-economic sustainability and distinguish among the needs of society in the four dimensions that make up the basic pillars in our...     

The Tax Sensitivity of Debt in Multinationals: A Review

The OECD in its BEPS Action Plan Four addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups. Studies of multinational firms show that the tax sensitivity of debt is more modest than one would expect given the incentives for profit shifting. The purpose of this paper is to review existing literature and add to knowledge on multinational firm behavior that pertains to the use of debt.     

The history of consumption: A literature review and consumer guide

The history of consumption is fast becoming a vital area of academic research. For the social sciences, in general, this new field promises new insight into the great transformation of Western society. For consumer research, in particular, it promises the opportunity to create new perspectives, sources of data, and theoretical concepts. The purpose of this paper is to review recent literature on the history of consumption, and to offer a consumer guide for those who wish to use it in the study of modern consumer behavior and policy.

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Die Geschichte des Konsums: Ein Literaturüberblick und Leseführer

Zusammenfassung Die Geschichte des Konsums wird immer stärker zu einem wichtigen Gegenstand der akademischen Forschung. Für die Sozialwissenschaften im allgemeinen gilt, daß das neue Feld völlig neue Einsichten in die große Tranformation der westlichen Gesellschaften bietet. Für die Verbraucherforschung insbesondere gilt, daß es neue Perspektiven eröffnet, neues Datenmaterial erschließt und die Bildung neuer theoretischer Konzepte ermöglicht. Der vorliegende Beitrag will über die neuere Literatur über die Geschichte des Verbrauchs orientieren und Einstiegshilfen für denjenigen geben, der diese Literatur bei der Analyse des heutigen Verbraucherverhaltens und der Verbraucherpolitik benutzen möchte. Dabei warnt der Beitrag gleich zu Beginn vor einigen naheliegenden Betrachtungsfehlern, vor allem vor einer allzu gegenwartsbezogenen Betrachtung, die vergangene Perioden vorranging als die Vorwegnahme oder zumindest die Vorbereitung unserer Gegenwart auffaßt, sowie vor der Gefahr einer Projektion der eigenen Sichtweisen und Einstellungen auf eine andere Zeit, also die Erforschung einer vergangenen Zeit ausschließlich mit Denkweisen von heute.Die weiteren Abschnitte behandeln die verschiedenen Zusammenhänge, in denen Konsum gesehen werden kann: den kulturellen, den soziologischen, psychologischen, politischen und intellektuellen Kontext, sowie den Marketing- und den Verbraucherkontext. Diese Überlegungen können — so die Schlußfolgerung des Beitrages — einen entscheidenden Beitrag zu der Frage beitragen, weshalb sich in den westlichen Gesellschaften so große Veränderungen ergeben haben, die sich nicht nur in einer industriellen Revolution, sondern auch in einer Konsumrevolution niedergeschlagen haben.

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Grant McCracken is Assistant Professor, Department of Consumer Studies, University of Guelph, Guelph, Ontario, N1G 2W1, Canada. He wishes to thank Russell Belk, Victor Roth, Montrose Sommers, Richard Vosburgh, and anonymous referees for their comments on this paper.     

个人所得税征管的博弈分析

通过对国家政府、税务机关与纳税人之间的委托-代理关系的分析,构造了两个不完全信息动态 博弈模型,并对这两个模型进行了比较分析,在此基础上,得出了国家政府对税务机关的有效激励机制, 以促使税务机关努力工作,从而实现税收征管的预期目标。     

Family Firm Heterogeneity and Tax Aggressiveness: A Mixed Gamble Approach

Few studies try to understand how the unique preferences of family firms affect tax strategies, and how family firm heterogeneity drives variation in tax activities. Drawing on the mixed gamble approach, this study examines the tax aggressiveness of different types of family firms, considering how various sources of heterogeneity alter the perception of potential gains and losses to socioemotional and financial wealth. Based on a panel dataset of 242 private family firms for the period 2012–2014, this study shows that strong family-owned firms, family firms with a family CFO, family-founder firms, and family-named firms display lower levels of tax aggressiveness. These findings demonstrate that family firm heterogeneity is a crucial factor in the mixed gamble calculus of tax aggressiveness.     

Economic Effects of Regional Tax Incentives: A General Equilibrium Approach

SUMMARY

Regional governments often adopt tax incentive programs to attract private investments to their jurisdictions. This behavior is no different in Brazil, where such incentive policies have been growing in the last few years due to a combination of factors. This paper uses a general equilibrium approach to evaluate the effects of a regional tax incentive program for attracting investments. The analysis focuses mainly on the financing of new private investments through tax revenue relief and public investment expenditures by regional and federal governments. The interregional general equilibrium model used to run the simulations captures the effects of regional interdependence and of vertical relationships between the governments. The results show that the effects on the employment and household welfare of consumers have been positive for the region implementing such an incentive policy, namely the State of Rio Grande do Sul. However, the effect on real GDP may not follow the same course, which could occur mainly because of the specialized pattern of production in the State.

RESUMEN. Los gobiernos regionales adoptan programas de incentivo fiscal con el propósito de atraer inversiones a sus jurisdicciones. Este comportamiento no cambia en Brasil, donde dichas políticas de incentivo han crecido en los últimos años debido a un conjunto de factores. Este estudio se basa en el enfoque del equilibrio general, para evaluar los efectos de un programa de incentivo fiscal implementado para atraer inversiones. El modelo del equilibrio general interregional usado para realizar simulacros capta los efectos de la interdependencia regional, y de una relación vertical entre los gobiernos. Los resultados muestran que los efectos sobre el empleo y el bienestar doméstico de los consumidores son positivos para la región que implementa este tipo de política de incentivos como ocurre, por ejemplo en el estado de Río Grande do Sul. Sin embargo, el efecto sobre el PIB no sigue el mismo camino, lo que podría ser resultado, principalmente, del patrón de producción especializado del Estado.

RESUMO. Os governos regionais adotam com freqüência programas de incentivo fiscal a fim de atrair investimentos privados para suas jurisdições. Este comportamento não é diferente no Brasil, onde tais políticas de incentivo têm crescido nos últimos anos devido a uma combinação de fatores. Este estudo usa uma abordagem do equilíbrio geral para avaliar os efeitos de um programa regional de incentivos fiscais para atrair investimentos. A análise enfoca principalmente o financiamento de investimentos privados novos através da redução da arrecadação fiscal e do investimento público pelos governos regionais e federal. O modelo do equilíbrio geral inter-regional usado nas simulações capta os efeitos da interdependência regional e de relacionamentos verticais entre os governos. Os resultados mostram que os efeitos sobre o emprego e o bem-estar doméstico dos consumidores são positivos para a região que implementa tal política de incentivo, a saber, o estado do Rio Grande do Sul. Entretanto, o efeito sobre o PIB real pode não seguir o mesmo caminho, e isto ocorreria sobretudo devido ao padrão de produção especializado no estado.     

税收征管、纳税遵从与税收优惠——对金税三期工程的政策效应评估

金税三期工程(以下简称“金三”)是提高税收征管能力的重要举措。本文基于全国税收调查数据,采用双重差分和三重差分评估了“金三”的政策效果,结果表明:(1)“金三”显著提高了纳税遵从度,促进了“应收尽收”;(2)“金三”促进了税收优惠政策的落实,提高了企业税收优惠政策的享受比例,促进了“应享尽享”;(3)虽然提高纳税遵从会使一部分税收不遵从企业实际税负上升,但促进税收优惠政策落实能够使更多符合条件的企业减轻税负,在两者的作用下,“金三”没有对企业总体税负产生显著影响。本文的研究论证了“金三”的双重效应,一方面优化信息系统,提高纳税遵从度,另一方面提升纳税服务质量,促进税收优惠政策的落实。