A bstract . An exploratory inquiry was conducted to identify legislative goals of Washington-based tax reformers and to learn bow a small group of taxpayers (n = 54) from various socio-economic backgrounds felt about some of these goals. On a general level most informants claimed they supported elimination of tax loopholes. However, on a more specific level informants tended not to see any tax provision they used to avoid taxes as a "loophole," According to these semi-structured conversations, these taxpayers held no allegience to any particular principle of tax equity or tax justice except that, believing that other taxpayers engage widely in avoiding taxes, they are anxious to lose no importunity to do so. 相似文献
What is human resource management? The term risks becoming devalued if it is associated with particular approaches to the management of people, to labor relations, or to the development of the personnel function. These aspects of HRM have to be seen in context—indeed, HRM is best viewed as the management of organizational context, as “governance.” This is the challenge for general management, supported by personnel generalists. 相似文献
The causes and consequences of ‘denationalization’, that is, the shift from local to foreign ownership, are examined for the case of the Brazilian pharmaceutical industry. The negative consequences that have been attributed to denationalization by 'dependency theory' are substantiated, but only in part. It is argued that the most interesting contrasts are not between the behavior of foreign and local firms in the industry but between the private sector and a recently created state enterprise, and that future analysis of dependent capitalist development should focus on the interaction of the state and foreign capital. 相似文献
This paper considers the impact of taxation on British agriculture. Its purpose is to provoke thought into an important aspect of agricultural adjustment which has been largely overlooked, with consequential mis-direction of thought and effort. consideratio is restricted to the limited number of large farmers who are responsible for the major proportion of production. It is shown that the tax structure inhibits the acquisition and maintenance of personal wealth at the ever-increasing levels required by modern farming methods and conditions. With the problem accentuated by inflation, there is no solution other than to accept the inevitability of corporation farming. 相似文献
This article shows how scale economies affect regulated firms’ investment behavior and welfare‐maximizing regulation of price and quantity. Regulated firms invest in smaller, more frequent, increments than social planners, with greater investment distortions the greater the economies of scale. Regulators cap prices at lower levels than planners when economies of scale are moderate, and at higher levels when they are substantial. When quantity is also regulated, the average cost of building capacity increases but the price cap decreases. Immediately after firms make their initial investment, regulators want to transfer surplus from customers to shareholders by raising the price cap to induce additional investment.相似文献
This instructional case is designed to achieve four educational objectives: (1) to give students a more complete appreciation of the importance of considering accounting information along with marketing and economics-related information, avoiding a myopic focus on accounting data, (2) to give students practice in pricing, cost volume profit analysis (CVP) and outsourcing decisions, (3) to help students learn to build spreadsheets that are capable of what-if analysis, and (4) to provide an active learning experience that engages introductory accounting students. The Bakery is a non-profit organization whose primary function is to sell baked goods and beverages to students in a large campus residence hall complex. In completing the case, students utilize information provided about the costs and previous pricing structure of The Bakery, along with information they collect about competitors' product offerings, prices, and accompanying services, and their own knowledge of The Bakery's customers, college students and their parents, as a basis for making pricing decisions. Once they have completed the pricing analysis, students use the resulting variable costing income statement to perform CVP and to analyze a decision to potentially outsource The Bakery's operations. 相似文献
This paper shows that two related aspects of attention platforms are important for the sound economic analysis of public policy including antitrust: first, attention platforms generate valuable content. Even though people often don’t pay for content, we know from revealed preference that content is valuable because people spend a considerable amount of time—which has an opportunity cost—consuming it. Second, demand for advertising and the supply of content are interdependent. A decrease in the demand for advertising reduces the returns to supplying content and therefore the amount of content that is provided. Accounting for the value of content and these positive feedbacks cannot determine optimal interventions; but failing to do so can result in policies that reduce consumer—as well as advertiser—welfare. The paper then considers the implications of these considerations for public policy: particularly privacy regulation and antitrust enforcement. From the standpoint of promoting consumer welfare, the failure to account for the value of content and the ad-content interdependencies increases the chances that authorities do not intervene when they should and do intervene when they should not.