海关估价与转移定价

当涉及货物的估价问题时,海关估价的考虑与所得税方面的考虑是矛盾的。进口商倾向于采用较低的海关价格以便少缴关税,但大多数时候由于所得税的原因,也希望同样货物采用较高的价格（比如高的转移价格）,以便降低利润从而缴纳较低的所得税。     

The Ethical Dimension of Leadership in the Programmes of Total Quality Management

Total Quality Management (TQM) is an overall management philosophy that includes a set of principles whose application is increasing. In fact, the business world and public institutions, such as hospitals, universities or city councils, are implementing quality programs. However, despite the wide diffusion of TQM, the success rate of this type of initiative is limited and the results, heterogeneous. Academics and professionals are therefore trying to identify the keys that explain the success or failure of this kind of initiative. Different explanations have been given, but most of the literature agrees that managerial commitment, implication and leadership are indispensable elements in a successful implementation of TQM. Nevertheless, a study on the specialised literature shows a terminological confusion between managerial commitment and managerial leadership. Is it the same to have a committed manager in the implementation process as to have a leader of the implementation process? The author of this paper defends the thesis that "commitment" and "leadership" are not synonymous, and states that only managerial leadership is able to promote and sustain profound organisational changes. The paper will show that, to understand the previous distinction, it is necessary to consider the ethical dimension of leadership. While committed managers may lead the process by using exclusively their power (with the necessary resource assignment), those who are leaders need authority. Authority goes further than power by generating a kind of confidence (trust) that is able to influence the members of the organisation and bring about profound changes, more than power alone can do.     

Country performance during the Covid-19 pandemic: externalities,coordination, and the role of institutions

Economics of Governance - The Covid-19 pandemic is one of the most powerful examples of negative externalities in local communities, entire countries and across the globe, calling for the...     

Testing identifying assumptions in bivariate probit models

This paper considers the bivariate probit model's identifying assumptions: linear index specification, joint normality of errors, instrument exogeneity, and relevance. First, we develop sharp testable equalities that detect all possible observable violations of the assumptions. Second, we propose an easy-to-implement testing procedure for the model's validity using existing inference methods for intersection bounds. The test achieves correct empirical size and performs well in detecting violations of the conditions in simulations. Finally, we provide a road map on what to do when the bivariate probit model is rejected, including novel bounds for the average treatment effect that relax the normality assumption.