Tax havens compliance with international standards: A temporal perspective

This paper contributes to the debate centering on the fight against aggressive tax avoidance practices through the release of international standards. We develop a model in which identical tax havens decide upon their compliance date while competing for onshore capital. The timing of these decisions depends on the effects of two opposing forces. One force is linked to the tax sensitivity of international capital and the other to the reaction of nearby potential capital. When the former force dominates, asynchronous compliance arises, which occurs even with identical tax havens and perfect information. However, when the latter force dominates, tax havens comply simultaneously. In any case, the loss of tax base within the onshore region is minimized when compliance is simultaneous and occurs at the earliest possible date. Surprisingly, compliance of just one tax haven is not necessarily better than no compliance at all.     

From equality to inequality: The Diamond–Sen criticism of Harsanyi's criterion of social justice

It is difficult to resolve conflicts of interests even in a society consisting of identical persons. Such an issue has been perceived as a serious difficulty posed to Harsanyi's axiomatic utilitarianism by Diamond's critique which Sen seemed to approve. Recent treatments tried to resolve this criticism by modifying Harsanyi's analytical framework so as to render it immune to Diamond's view about fairness. This paper shows that Diamond's view of fairness may be read as a "simple form" of Rawls' justice as fairness; and hence its clash with Harsanyi's social welfare criterion reflects the Harsanyi–Rawls debate about social justice. Sen's position on the debate is also discussed. In the case where individual preferences share some common characteristics in the manner described in Harsanyi's 1955 axiomatization of utilitarianism, various conceptions of equal treatment of equals are possible. To each of these conceptions corresponds a specific social welfare function, and there is no way to find which one is the best, from the scientific or ethical points of view.     

New developments in modeling Internet consumer behavior: Introduction to the special issue

This first special issue of the Journal of Business Research on Internet consumer behavior features thirteen articles selected from the papers submitted following a call for submissions issued in January 2008. They cover topics related to new developments in modeling Internet consumer behavior, and the contributions are regrouped into three broad categories: modeling based on the S–O–R paradigm, modeling based on the TAM model and advances in online consumer information processing. It concludes with future research directions.     

Financial openness,disclosure and bank risk-taking in MENA countries

In this paper, we analyze the risk-taking behavior of banks in emerging economies in a context of international capital mobility. Our paper highlights a new channel through which depositors can exercise pressure to control risk-taking. Depositors can reallocate their savings away from their home country to the more protective system of a developed economy. We recover a classical result according to which increased competition resulting from more international financial openness induces banks to take excessive risks. We find however that sufficiently high financial openness is necessary for a positive link between financial transparency and safe risk management. Finally, we test the relationship between disclosure, financial openness and bank risk-taking for a panel of 258 banks from the MENA region and Turkey.     

Advances in internet consumer behavior and marketing strategy: Introduction to the special issue

This second special issue of the Journal of Business Research on Internet consumer behavior features twelve articles selected from the papers submitted following a call for submissions issued in January 2008. They cover topics related to advances in internet consumer behavior and marketing strategy, and the contributions are regrouped into four broad categories: influence of trust and role of virtual communities; understanding the role of electronic word-of-mouth; understanding consumer reactions to pricing on the internet; consumer issues in marketing strategy. It concludes with future research directions.     

Contributions Feminist Economics Can Make to the Quality of Life Movement

This article articulates how and why feminist economists can move the quality of life literature forward and help it become a solid part of the social sciences rather than a subject whose perceived value fluctuates with political winds. Readers are challenged to consider and critique a proposed set of expectations to clearly define the field and set standards of excellence. Examples of this approach are provided from the experiences of an economic research firm striving to build on these guidelines in its work with nonprofit and for-profit organizations that design, fund, evaluate, and/or deliver programs that impact quality of life.     

The antecedents of employee commitment to customer service: evidence from a UK

This paper provides a first attempt at conceptualizing and operationalizing the notion of commitment to customer service (CCS) as part of a broader concern to explore the determinants of key aspects of service quality and of individual-level performance in service organizations. Based on an explicitly behavioral definition of commitment to customer service, we first set out a model of the antecedents of CCS. We then test it using data from a representative sample of 717 employees of a major food-retailing organization in the UK. The results suggest that commitment to customer service is primarily a non-calculative phenomenon driven above all by affective. normative altruistic concerns, rather than by overtly instrumental considerations. Additional significant determinants of CCS were job pressure, job routinization. job competence and employees' understanding of customer service requirements. Research and policy implications of the study are discussed.