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91.
92.
We study the effect of the illicit drug business on terrorism for a sample of 58 countries for the 1984–2007 period. Consistent with the notion of a crime-terror nexus, we find that in the long run, higher drug prices are associated with more terrorism. In the short run, however, increases in drug prices lead to less terrorism, potentially because terrorist groups respond to higher drug business attractiveness by prioritizing criminal over terrorist activity. 相似文献
93.
94.
MMag. Katharina Steininger Priv.-Doz. Mag. Dr. René Riedl o. Univ.-Prof. Mag. Dr. Friedrich Roithmayr Prof. Dr. Dr. h.c. mult. Peter Mertens 《Business & Information Systems Engineering》2009,1(6):411-428
The business and information systems engineering (BISE) discipline, dominating in the German-speaking countries, where it is called“Wirtschaftsinformatik”, is currently undergoing a phase of increasing internationalization and the U.S.-based Information Systems (IS) discipline is often considered an ideal. Studies show that BISE has often dealt with fads in the past – for IS there are no findings reporting on the diffusion of fads. The objective of the paper is to close this research gap. The authors conducted a literature analysis to investigate the development of topics and terms in BISE and IS from 1994 to 2007. Titles, abstracts and keywords of 2,564 articles in three BISE journals and 5,647 articles in five IS journals were analyzed. The results show that BISE is topically more diverse and concrete than IS. In addition, the rate of fads is higher in BISE than IS. Being engaged in fads is not necessarily negative – rather, it may considerably contribute to the relevance of research. However, it has to be considered that an overly intense orientation on fads may negatively influence a cumulative research progress. Hence, the authors conclude that for BISE and IS, which both have a theoretical and pragmatic mission, a balanced ratio of short- and long-term topics seems appropriate. 相似文献
95.
This introduction summarizes the content of the papers published in this volumes. 相似文献
96.
This paper is a first attempt to study the impact of enforcement on the shadow economy. Using a MIMIC model, we find that
a higher share of sub-national government employment and the aspiration of public employees to follow rules significantly
deter shadow economic activities. Our results also confirm previous findings: Increased burdens of taxation and regulation
as well as the state of the “official” economy are important determinants of the shadow economy. The estimated weighted average
informality in 162 countries around the world, including developing, Eastern European, Central Asian, and high-income OECD
countries, is 17.1% of “official” GDP. 相似文献
97.
Friedrich Heinemann 《Intereconomics》2018,53(6):297-301
EU funds that promote economic convergence will hardly reach their objective in countries sliding toward a system that lacks effective checks and balances.The idea of financially sanctioning EU Member States has been advocated for some time and took shape concretely in May 2018. The European Commission presented a draft regulation to sanction Member States with “generalised deficiencies” in the rule of law, which was presented together with a comprehensive proposal for the next MFF. 相似文献
98.
Friedrich Heinemann Marcel Olbert Olena Pfeiffer Thomas Schwab Christoph Spengel Kathrin Stutzenberger 《Intereconomics》2018,53(2):87-93
On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most significant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails features like a switch from worldwide income taxation to territorial taxation, as well as immediate deductions for certain assets. This leads to a substantial improvement for the US in global tax competition. In this paper, we analyse the effects of the US tax reform on FDI flows between Europe and the US. We find that European high-tax countries in particular will suffer from a net outflow of FDI. 相似文献
99.
Measuring the size of the shadow economy in 30 provinces of China over 1995–2016: The MIMIC approach
Applying the multiple indicators and multiple causes (MIMIC) approach, the present paper measured the size of the shadow economies in China's provinces over 1995–2016. The results show that the average size of the shadow economy in 30 provinces of China increased from 13.55% in 1995 to 14.39% in 2009, and then decreased to 12.30% in 2016. There are obvious variations in the size of the shadow economies in different districts of China. The average size of the shadow economy is lowest in provinces in the eastern district and highest in the western district. In addition, the causes and consequences of the shadow economies in China's provinces have also been analysed using the MIMIC approach, and the results show that tax burden, complexity of the tax system, intensity of regulation, unemployment, employment in the agricultural sector and economic openness have significant positive effects on China's shadow economy, while the ratio of direct taxes to indirect taxes, fiscal autonomy and income levels have significant negative effects on China's shadow economy. Using the growth rate of energy consumption as the benchmark indicator, the MIMIC analysis shows that the shadow economy has significant positive effects on the development of the official economy and income inequality while having a significant negative effect on the labour participation rate. 相似文献
100.
Market segmentation is widely used by industry to select the most promising target segment. Most organisations are interested in finding one or a small number of target segments to focus on. Yet, traditional criteria used to select a segmentation solution assess the global quality of the segmentation solution. This approach comes at the risk of selecting a segmentation solution with good overall quality criteria which, however, does not contain groups of consumers representing particularly attractive target segments. The approach we propose helps managers to identify segmentation solutions containing attractive individual segments (e.g., more profitable), irrespective of the quality of the global segmentation solution. We demonstrate the functioning of the newly proposed criteria using two empirical data sets. The new criteria prove to be able to identify segmentation solutions containing individual attractive segments which are not detected using traditional quality criteria for the overall segmentation solution. 相似文献