Agglomeration, integration and tax harmonisation

Consideration of agglomeration reverses standard theoretical propositions in international tax competition. We show greater economic integration may lead to a ‘race to the top’ rather than a race to the bottom. Also, ‘split the difference’ tax harmonisation may harm both nations, a result that may explain why real-world tax harmonisation is rare. The key is that industrial concentration creates ‘agglomeration rent.’ The ‘core’ region can thus charge a higher tax rate without losing capital. The size of such rent is a bell-shaped function of the level of integration, so the tax gap first widens before narrowing as integration increases.     

Investigating social marketing sponsorships: Terminology, stakeholders, and objectives

In spite of rapidly increasing professional interest and involvement, the extant literature concerning social marketing sponsorships remains scant. In order to begin to address this gap, the purpose of the current research is to investigate the concept of the social marketing sponsorship. The research in this paper (a) reviews the sponsorship literature and theory - specifically focusing on what is meant by sponsorship when used in social marketing; and (b) reports the results of empirical case research on the formation and implementation of a sponsorship designed to support a social marketing program aimed a reducing stigma and changing behaviors around mental health. The paper reports on how social marketing sponsorships compare to commercial sponsorships in terms of (a) the identification of key stakeholders and their roles, (b) the objectives of the stakeholders involved, and (c) how sponsorships are formed, developed, and implemented.     

The business school scorecard: Examining the systematic sources of business school value

Stakeholder relationships are a critical resource that contribute to or inhibit value creation. Building on this assertion, we explore the value of the business school at a stakeholder level. We draw on research by the Canadian multistakeholder working group, the Business School Research Network (BSRN), which was established to facilitate collaborative interinstitutional research on the management and practice of business schools. We provide a conceptual model of the value chain and associated scorecard that take into account the sources of value judgments that pertain to a business school at the stakeholder‐level. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

Plant Size,Nationality, and Ownership Change

This paper asks whether the motivations behind mergers manifest themselves in different ways across small versus large plants, and between foreign- and domestic-owned plants. The sample consists of all the manufacturing plants in Canada between 1973 and 1999 and is divided into size quartiles by industry and grouped into foreign- and domestic-owned producers. We find that characteristics that are postulated to be associated with the type of synergy upon which ownership changes rely are found to be important factors leading to plant ownership changes across most size classes. However, the importance of synergies increases across size classes in domestic plants. Foreign-owned plants are more likely to experience control changes than domestic plants across all size classes. These differences are closely related to the characteristics possessed by foreign plants that offer takeover synergies. There is also evidence of a managerial failure motive for mergers in the foreign sector that is not found in the domestic sector.     

Supply‐chain Trade: A Portrait of Global Patterns and Several Testable Hypotheses

The trade associated with international production networks – supply‐chain trade for short – is associated with some of the most momentous global economic changes in the last 100 years. It has transformative implications for the world economy. This paper presents a portrait of the global pattern of supply‐chain trade and how it has evolved since 1995.