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61.
Traditionally, the presence of the shadow economy (SE) has been associated, mainly and positively, with taxation. Recently,
some authors have suggested that the SE may be also linked to the institutional setting (efficiency of the bureaucracy, regulations,
corruption, etc.) so that just two stable equilibria are possible. In the “good” one, there is a small hidden sector, large
fiscal revenues and honest/appreciated institutions. The other, “bad”, equilibrium is the opposite. Unlike the traditional
approach, therefore, the recent literature argues that the tax burden and SE can be negatively correlated. Examining the links
between these variables in relatively uncorrupt systems, this paper reconciles the two views. Theoretically, it claims that
many different good equilibria can emerge whereby SE and its determinants are linked in complex and different ways. For instance,
taxation and SE can go hand-in-hand, even taking into account the institutional framework. Empirical evidence for OECD countries
supports both the model and the changing nature of the SE. 相似文献
62.
Italian advertising self-regulation at present includes only independent members on its investigative and adjudicative bodies. Thus it represents the limit case of outside participation in such a system. This paper analyses the reasons for such a composition, as well as the criteria used in the selection of outside members. It points out that their presence has greatly contributed to the credibility and efficiency of the Italian advertising self-regulatory system. However, their severity risks undermining the confidence and support of the advertising industry. Several cases are quoted and discussed in order to illuminate their recent behaviour. 相似文献
63.
64.
Maurizio Franzini Michele Raitano Tim Callan Brian Nolan Claire Keane Michael Savage John R. Walsh Gerhard Bosch Stéphane Bonhomme Laura Hospido Ive Marx 《Intereconomics》2013,48(6):328-356
As economic inequality in Europe has continued to rise, it has become the subject of increasing academic attention. What are the drivers of inequality? How does it affect intergenerational economic and social mobility? At what point does inequality become a drag on economic growth or a threat to social order? What economic policy tools are available to reduce inequality? This Forum addresses these and other aspects of this complex and disturbing trend. Case studies of Ireland, Germany and Spain also highlight the impact of economic inequality on individual member states. 相似文献
65.
Maurizio Pugno 《European Journal of the History of Economic Thought》2013,20(2):278-303
Abstract Scitovsky's The Joyless Economy is especially well-known in recent economic studies on happiness. However, his insightful contributions have not been taken up as they deserve, mainly because they were, and still are, too original. By reconstructing Scitovsky's analysis on the basis of all his relevant writings, this article integrates his most original concepts, such as novelty, consumption skill, endogenous preferences, pleasurable uncertainty, into conventional economics; it compares Scitovsky's analysis to the economic thought of his time and to current consumer theory and it reveals his contributions to happiness economics, such as an original interpretation of the Easterlin paradox. 相似文献
66.
Maurizio Bovi 《Oxford bulletin of economics and statistics》2005,67(3):331-345
This paper examines the relative cyclical affiliation in six industrialized economies. While the broad conclusions are consistent with the existing literature, the proposed empirical framework is not based on correlations and permits the analysis of relative groupwise synchronization under very few assumptions. The results allow us to conclude that an English‐speaking club (Canada, UK, USA) is emerging in the last decades, whereas explicit and formal commitments seem to have had a relatively weaker power in determining Euro‐zone (France, Germany, Italy) business cycle comovements. Altogether, the business cycle race is a cause for concern as regards the entry of the UK into the Euro‐zone. 相似文献
67.
The study reported here examines the financing choices of small and medium-sized firms, i.e., those most vulnerable to information
and incentive problems, through the lens of the business life cycle. We argue that the controversy in the empirical literature
regarding the determinants of capital structure decisions is based on a failure to take into account the different degrees
of information opacity, and, consequently, firms' characteristics and needs at specific stages of their life cycles. The results
show that, in a bank-oriented country, firms tend to adopt specific financing strategies and a different hierarchy of financial
decision-making as they progress through the phases of their business life cycle. Contrary to conventional wisdom, debt is
shown to be fundamental to business activities in the early stages, representing the first choice. By contrast, in the maturity
stage, firms re-balance their capital structure, gradually substituting debt for internal capital, and for firms that have
consolidated their business, the pecking-order theory shows a high degree of application. This financial life-cycle pattern
seems to be homogeneous for different industries and consistent over time. 相似文献
68.
Caselli Gian Paolo Battini Maurizio 《MOCT-MOST: Economic Policy in Transitional Economies》1997,7(4):1-19
MOCT-MOST: Economic Policy in Transitional Economies - 相似文献
69.
70.
Maurizio Massaro Carlo Bagnoli Francesca Dal Mas 《Business Strategy and the Environment》2020,29(6):2668-2678
Sustainability is a central topic for an increasing number of companies, as a part of their business strategies. Human sustainability, that is, preserving and improving the quality of human life, in other words, maintaining and advancing human capital, appears as one relevant issue in that context. Humans and human capital are the foremost resources for professional service firms. Their role in the international economic scenario will most likely depend on how they deal with human sustainability and the wellbeing of their people. In this perspective, the paper investigates the antecedents, and organisational implications, of human sustainability in such firms using a structural equation model (SEM) developed on 4,301 questionnaires filled by Italian Chartered Accountants. Findings shed new lights on some implications of human sustainability. Results show that human sustainability has a direct and significative impact on a firm's ability to innovate, fostering creativity and intellectual capital, thus being significant for corporate performance. As a practical implication, firms should accordingly shape their business strategies towards accounting for human sustainability aspects. 相似文献