Multi‐Factor Effective Corporate Taxation,Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries

This paper provides novel evidence on the multi‐factor effective marginal tax rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors. We use a single framework encompassing capital, labour and energy taxes. Our cross‐country/cross‐sector approach allows us to analyse the contributions of these input factors to the effective tax borne by firms, taking explicitly into account their degree of substitution, their tax incidence and the role of mark‐ups. We find that the labour tax plays a particularly important role in the overall level of the EMTR and that the presence of mark‐ups can significantly alter the levels of the multi‐factor EMTR, although without significantly altering the ranking of countries. We also find that the bulk of the variation in EMTRs is across countries, rather than across sectors (within countries).     

The intrapreneurial employee: toward an integrated model of intrapreneurship and research agenda

International Entrepreneurship and Management Journal - The intrapreneurial behavior of employees has become of strategic importance for the performance of organizations. However, the literature on...     

How and when do purchasers successfully contribute to the implementation of circular purchasing: A comparative case-study

The transition towards a circular economy puts pressure on organizations to purchase in a circular manner. The aim of this research is to investigate the role, behaviors, and characteristics of purchasers in the circular purchasing process, and the contextual factors that influence circular purchasing. To address this aim, we interviewed purchasers, supervisors and policy makers of seven Dutch organizations. The results of the comparative case-study show that the main roles of the purchaser are those of coordinator, facilitator and advisor, and that the successful circular purchaser can best be described as intrapreneurial, sustainability-minded and knowledgeable about the circular economy. Purchasers are successful in implementing circular purchasing when they share responsibility with budget holders and when they are part of organizations that have processes in place to ensure the inclusion of circularity in their purchasing projects. The drivers that influence the success of circular purchasing can be described as creating a sense of direction and grasping the complexity of the circular economy. Furthermore, the market, organizational, legal, conceptual and cultural constraints that limit the success of circular purchasing were identified.     

Attributional complexity of monoculturals and biculturals: Implications for cross-cultural competence

Cross-cultural Competence (CC) of managers in globally dispersed MNE affiliates is one of the most effective means to overcome the liability of foreignness. Although managers high in biculturalism may have more resources than monoculturals to acquire (and deploy) CC in mitigating liability of foreignness, this has not been adequately examined. We contribute by examining the influence of two new antecedents of CC –biculturalism and Attributional Complexity. In four studies, we find that these antecedents are related to CC, effectiveness outcomes, and show incremental value over established personality traits in predicting them. We discuss contributions, limitations, future directions, and managerial implications.     

Impact of age on brand awareness sets: a turning point in consumers’ early 60s

Age impacts the brands a consumer knows, i.e., the “awareness set” which critically determines brand consideration and choice. Brands are in between common nouns and proper names but previous psychology research offers contradictory results on the impact of age on knowledge of common nouns versus proper names. Our empirical study on radio stations shows that the direct effect of age on awareness sets is marked by a turning point in consumers’ early 60s, with two contrasted patterns. For long-established brands, age has a direct positive impact up to the turning point but no significant direct impact afterward. For recent brands, there is no direct impact of age before that point but a strongly negative direct impact afterward. Age has also indirect effects through several mediators.     

MANAGEMENT CONTROL SYSTEMS IN FAMILY FIRMS: A REVIEW OF THE LITERATURE AND DIRECTIONS FOR THE FUTURE

Family firms play a significant role in the global economy. Although family firm literature has devoted much time and effort to investigating topics concerning corporate governance, leadership, ownership and succession, accounting issues have received relatively scant attention. In this paper, we assemble and critically review extant literature on the choice of management controls. This is an essential topic for firms as management control systems (MCS) are used to make sure subordinates behave in function of the goals of the firm. Family firms, however, have distinct features, such as differences in governance structures and goals, which can have a significant impact on whether and how MCS are used. We conclude this review paper by providing avenues for future research that can advance our understanding of both the determinants and the outcomes of the choice of MCS.     

Institutional changes, wars and stock market risk in an emerging economy: evidence from the Israeli stock exchange, 1945–1960

In an effort to understand the determinants of economic growth in an emerging economy, we analyze the effects of institutional reforms, wars and political events on the risk level of the Israeli stock market between 1945 and 1960. We find that the anticipation of wars did not have any effect but the end of skirmishes actually raised the risk on the stock market. Domestic political instability also increased the stock market risk. Finally we find that most legal reforms did not matter much.

The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources,prospecting and evaluation

This article uses Habermasian philosophy as a reading grid to understand the eminently political aspect of international accounting standard-setting. We specifically analyze the accounting regulations specific to the exploration for and the evaluation of mineral resources in the European context. The rise of the IASC and its successor, the IASB, favors the emergence of a new phase in accounting standard-setting, with a shift from a ruling logic to regulations that put the economic and social actors at the forefront of the negotiations. This change is particularly obvious in the notorious exception allowed by IFRS 6 (Exploration for and evaluation of mineral resources) exempting applicants from paragraphs 10–12 of the IAS 8. This example allows us to question the legitimacy of international accounting standardization and the ethical problems it poses.     

读懂集体林权制度改革的真谛——福建省林权改革考察报告

通过对集体林权制度改革开拓实践的福建省进行实地考察,认识到林权制度改革的真正意义,见证了集体林权制度改革后福建林区发生的变化。阐述了集体林权制度改革的必要性、重要性以及改革的核心内容和政府的作用,明确了必须坚持的6项原则。深入讨论了如何推进集体林权制度改革、如何成为集体林权制度改革的参与者和支持者应做的努力。     

The effects of balanced and asymmetric dependence on supplier satisfaction: Identifying positive effects of dependency

Studies argue that balance in dependence is critical to supplier satisfaction in buyer-supplier relationships. We examine whether asymmetric relationships can also lead to supplier satisfaction, arguing that traditional analysis methods are unsuitable for thoroughly analyzing this issue. With polynomial regression and response surface analysis combined with dyadic data, we test the relationship between (1) balanced dependence (i.e., the buyer and supplier are equally dependent on each other) and supplier satisfaction and (2) asymmetric dependence (i.e., either the supplier or buyer is the dominant party) on supplier satisfaction. The results indicate that mutual dependence is positively related to supplier satisfaction, but surprisingly, asymmetric dependence can be related to higher levels of supplier satisfaction.