Jointly Optimal Taxes and Enforcement Policies in Response to Tax Evasion

Assuming the government cannot fully observe either individual types or incomes and jointly picks optimal taxes and audit policies against evasion can significantly alter standard results from optimal income taxation and tax‐evasion models, which treat these separately. We consider this when individuals differ in their risk preferences and incomes. Given the resulting complexity, supplementing analytic results with numerical analysis helps explain the structure of the resulting policies and how they change when the distribution of income or the revenue requirements of the government change. We do this analysis with and without audit errors and with incomes exogenous or affected by occupational choice.     

A Cultural Hedonic Framework for Increasing the Consumption of Unfamiliar Foods: Soy Acceptance in Russia and Colombia

It is important to understand how a country's cultural influences may affect the introduction of a new or unfamiliar food. In this paper, we present a cultural hedonic framework that uses a culture's context (low versus high) and its view toward food consumption (hedonic versus utilitarian consumption) to assess the difficulty of introducing an unfamiliar food to this market. This framework is then applied to determine the most effective means to stimulate soy consumption in Russia and Colombia. General guidelines show how the cultural hedonic framework can be used to provide insights into distribution, message positioning, and marketing strategy for other foods and products in a variety of situations.     

A quantitative approach to stakeholder interests

In an age when the role, behaviour and performance of the firm are under greater scrutiny than ever before, it is important to pursue quantitative empirical research in the area of social auditing. Using data relating to one particular company, the various inputs and outputs attributable to the firm's different stakeholders, (shareholders, employees, consumers and the community) are examined and corresponding rates of return calculated. Considerable methodological and data problems arise and consequently the results need careful interpretation.     

The effectiveness of corporate codes of ethics

While the focus on business ethics is increasing in business school curricula, there has been little systematic scholarly research on the forces which bring about ethical behavior. This article is intended as a first step toward that research by creating a catalogue of hypotheses concerning the efficacy of corporate codes of ethics. The hypotheses are drawn from studies of compliance with law and court decisions and theories of legitimacy, authority, public policy making and individual behavior. Hypotheses are proposed based on the structure of the organization, the source of the code of ethics within the organization, the content of the code, sanctions for noncompliance, protections for refusal to engage in unethical behavior, and rewards for compliance.Dr. Steven Weller has written extensively on problems of court process and organizational behavior. He possesses a J.D. and a Ph.D. in Political Science and has taught both in Business Law and in Political Science. He is presently a solo law practitioner, teacher and research consultant in Boulder, Colorado.     

Muggers and Other Progressives

Is crime caused by free-market capitalism? Economist Dr Steven Plaut tilts at Marxist sociologist Professor David Greenberg's ‘crank anthropology’ that passes for social science.