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111.
This paper proposes a methodology to identify revenue-neutral directions for poverty-alleviating tax reforms. The search for
such poverty-reducing tax reforms is done “robustly” over broad classes of poverty measures and poverty lines. The methodology,
which is illustrated using data from Tunisia, is of significant policy interest given the widespread use of commodity subsidization
and taxation in developing and developed countries alike. The results suggest that Tunisian poverty could be decreased robustly
by following reform directions that are often at odds with frequently-heard views. They also highlight the importance of stating
clearly under which set of ethical criteria the desirability of potential indirect tax reforms is assessed.
JEL Code D12 ⋅ D63 ⋅ H53 ⋅ I32 ⋅ I38 相似文献
112.
113.
Niina?NummelaEmail author Sami?Saarenketo Kaisu?Puumalainen 《Journal of International Entrepreneurship》2004,2(4):275-288
Small firms start operating internationally much more quickly than was previously the case. However, this requires that companies acquire resources and skills in a significantly shorter time than earlier. This paper discusses the pressures that such development puts on company boundaries from the viewpoint of Finnish ICT companies. Our findings indicate that the rapidity of internationalisation is positively correlated with the number of foreign partners but reverse to our expectations, i.e., the more partners the firm has, the slower its start of international operations. Additionally, the study confirmed that a rapidly internationalising firm has a narrowly defined core competence. Surprisingly, rapidly internationalising firms searched for partners with similar type of competence instead of complementary one. This indicates that the associations between core competence and rapid internationalisation deserves more attention. 相似文献
114.
We examined how home country formal institutions and the venture’s value orientation influenced the venture’s likelihood of internationalization based on a data set that was adapted from the Global Entrepreneurship Monitor (GEM) data in the year 2009, covering 7668 individual ventures in 25 countries. Better-developed home country formal institutions are found to have a supportive impact on the venture’s likelihood of internationalization. The supportive impact is also found to be weaker for socially oriented ventures than for profit-oriented ventures. The venture’s social value orientation negatively moderates the home country formal institutions–likelihood of internationalization relationship. The negative moderating effects can be explained as follows: Socially oriented ventures in the better-developed home country institutional environment are less likely to develop coping skills against uncertain and risky institutional environments, which are common in their host countries. Besides the theoretical contributions, this paper also highlights the implications for both business researchers and policy makers. 相似文献
115.
Neha Sami 《International journal of urban and regional research》2023,47(2):312-317
In this paper I focus on the substantial research funding cuts announced by UK Research and Innovation (UKRI) in March 2021 to examine the process of funding for and participation in global research projects for researchers based in Southern institutions. I focus here on three key aspects of participating in global research projects: first, the structures through which these grants are created—the programmatic frameworks or other imperatives that confine and limit this work to Northern/Western-centric frames; secondly, the precarity of these grants and the work that they generate; and, thirdly, the increasingly output-related and time-bound nature of work in light of limited support. I argue that the effects of these are felt disproportionately by those located in the global South and are therefore worth considering as part of larger debates centred on democratizing and decolonizing knowledge networks. 相似文献
116.
Previous studies mostly assumed that the effects of policy uncertainty on trade flows are symmetric. In this article, we add to this literature by arguing and demonstrating that the effects could be asymmetric. Since asymmetry analysis requires using non-linear models, such models yield a more significant outcome than linear models. We show this by considering the trade flows of 66 two-digit U.S. exporting industries to Japan and 59 two-digit Japanese exporting industries to the United States. While both the linear and non-linear models predicted short-run effects of the U.S. and Japanese policy uncertainty on exports of most industries, the long-run effects were significantly different. In the long run, while the linear model predicted no significant effects of either uncertainty measure, the non-linear model 12 (14) U.S. exporting industries that were affected by changes in the Japanese (the U.S.) policy uncertainty measure and six (10) Japanese exporting industries that were affected by changes in the Japanese (the U.S.) policy uncertainty measure. Several large industries were among the affected industries. 相似文献
117.
Geiger Marshall A. Keskek Sami Kumas Abdullah 《Review of Quantitative Finance and Accounting》2022,59(3):913-937
Review of Quantitative Finance and Accounting - We investigate whether sophisticated investors’ trading concentration in the auto industry is associated with their use of auto complaint data.... 相似文献
118.
This paper addresses the question whether income inequality is associated with credit booms, alongside other macroeconomic factors. We distinguish between the different types of credit booms—real estate credit booms, household credit booms, firm credit booms and credit booms that turn into crises. Furthermore, our analysis of a sample of 70 countries between 1990 and 2016 does not provide any evidence of credit booms driving income inequality. We observe that capital inflows increase the likelihood of credit boom occurrence, while countries experiencing high economic growth tend to have more credit booms. Finally, we note that credit booms are more frequent in countries with fixed exchange rate regimes. 相似文献