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1.
Elvis Parraguez-Vergara Beatriz Contreras Neidy Clavijo Vivian Villegas Nelly Paucar Francisco Ther 《国际农业可持续发展杂志》2018,16(4-5):326-341
The current challenge for world agriculture is to provide food for a growing population, within a context of environmental degradation and economic inequality. The challenge is how to produce accessible, healthy, diverse, nutritious, safe and abundant food in a way that is sustainable, allowing farmers to exert food sovereignty while at the same time addressing ecosystem conservation. The aim of this study is to explore the potential contribution of traditional agriculture to food sovereignty and also to understand the challenges that indigenous communities are facing today. Our case studies are from six Latin-American countries: Chile, Peru, Ecuador, Colombia, Guatemala and Mexico, where we carried out semi-structured, guided visits and field observations. Our results shed light on how traditional agricultural knowledge, techniques and practices can contribute to these issues, but also to the need of protecting and recovering the cultural and ecological heritage. There is a need to resolve public management issues, related to development investment, technological packages, cultural loss and gender. If these are not addressed, the potential contribution of ancient agricultural knowledge will fail to contribute to strengthen food sovereignty and maintain the local markets, which are also places for seed exchange, knowledge sharing and social networking. 相似文献
2.
Nelly Exbrayat Thierry Madiès Stéphane Riou 《The Scandinavian journal of economics》2020,122(4):1575-1605
In this paper, we explore how globalization influences the decision of governments to rescue inefficient domestic firms when bailouts affect firms’ markup. We develop a model of international trade in which immobile domestic-owned enterprises (DOEs) compete with foreign-owned enterprises (FOEs) in an oligopolistic market. The decision to bail out DOEs leads to lower corporate tax revenues if FOEs are immobile, whereas tax revenues might increase if FOEs are mobile. Interestingly, the mobility of FOEs makes governments more prone to rescuing inefficient domestic firms because tax competition reduces the opportunity cost of a bailout policy in terms of public good provision. 相似文献
3.
Higher corporate taxes are often argued to depress wages (a tax incidence effect), while higher wages may require compensation via lower corporate tax rates (a fiscal compensation effect). Yet, existing empirical evidence ignores that (i) both effects are likely to occur simultaneously (necessitating a joint estimation approach), and (ii) capital mobility might play a critical moderating role for the strength of both effects. Using a panel data set comprising 24 OECD countries over the period 1982–2007, we address both these deficiencies. This clearly illustrates the simultaneous existence of tax incidence and fiscal compensation effects. Moreover, capital mobility (and the ensuing relative bargaining power of economic agents) has a significant influence on both the prevalence and strength of these effects. 相似文献
4.
Carl J. Clare Gillian Wright Peter Sandiford Alberto Paucar Caceres 《Journal of Marketing Communications》2018,24(8):823-842
Online customer reviews have been shown to have a powerful impact on the sales of a given product or service. However, the qualities of a ‘credible’ online customer review are still subject to debate. Existing research has highlighted the potential influence of a range of factors on the credibility of an online customer review, but relies heavily on quantitative methods and a ‘top down’ approach. In turn, this can reduce our understanding of the influence of these factors into merely discerning whether one pre-determined factor is more influential than another is. This paper adopted a ‘bottom up’ thematic analysis of individual qualitative interviews with a purposeful sample of consumers who regularly utilised online customer reviews. The findings uncovered a range of factors that influenced the credibility of an online customer review that were attached to a reader’s personal experience and to the content of a specific review, and inferred the existence of a reciprocal relationship between the constructs of review helpfulness and review credibility. 相似文献
5.
Laura Maria Ferri Nelly Oelze André Habisch Mario Molteni 《Business Strategy and the Environment》2016,25(4):261-276
The role of the institutional context in the pattern of the implementation of responsible procurement management (RPM) has been object of very limited previous research, although it has been found that it affects the approach to both CSR and supply chain management. The article presents the results of an in‐depth comparative study drawing on 47 interviews with managers of 13 companies in Italy and Germany, which have been previously related to different national institutional settings. The analysis demonstrates that the perception of factors influencing RPM implementation differs between Italian and German companies, and suggests that the institutional context affects not only the overall CSR behavior of the company, but also its institutionalization into a specific function. Results show that the institutional context mainly determines the boundaries within which practitioners are able to operate, whereas the ability to effectively bring about changes in their activity mainly depends upon organizational environment. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
6.
Abstract We analyze the impact of labour market rigidities on tax competition between two imperfectly integrated countries. Following a shift from a competitive to a unionized labour market in both countries, the capital tax can be adjusted upward in the country with the less rigid labour market, whereas the capital tax is always adjusted downward in the other country. Moreover, by reducing the labour cost differential between countries, trade liberalization gives rise to tax and welfare convergences. Finally, when a country adopts a flexible labour market, the unionized country may attract the majority of capital. 相似文献
7.
Nelly Exbrayat Thierry Madiès Stéphane Riou 《International Tax and Public Finance》2010,17(5):479-500
We study the impact of public good spillovers on tax competition between two imperfectly integrated countries with different
levels of productivity. We show that international public good spillovers, by reducing the tax gap between countries, strengthen
the agglomeration of firms in the most productive country. Then we carry on a welfare analysis. We first assume that governments
are engaged in a redistributive tax policy. At the non-cooperative equilibrium, the tax level in the high-productivity country
is inefficiently high while it is inefficiently low in the other country. A different conclusion emerges when tax revenues
are recycled in a public good provision: taxes are inefficiently low in both countries and public good spillovers increase
the global welfare. Finally, for a given amount of total tax revenues, public good provision in the high-productivity country
is inefficiently high compared to its level in the low-productivity country. 相似文献
8.
Sustainable Development in Supply Chain Management: The Role of Organizational Learning for Policy Implementation
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Nelly Oelze Stefan Ulstrup Hoejmose Andre Habisch Andrew Millington 《Business Strategy and the Environment》2016,25(4):241-260
Implementing sustainable policies in supply chains is a significant challenge for businesses. Recent evidence has shown that failure to manage supply chains responsibly can have significant impacts on firms' reputation and financial performance. In this paper, we develop a conceptual framework, which focuses on organizational learning, and outline specific channels through which firms can generate learning processes and build appropriate capabilities to successfully implement social and environmental supply chain policies. Drawing on 57 in‐depth interviews from a cross‐sectional sample of seven UK and nine German companies, we empirically assess our conceptual framework in accordance with a grounded, in‐depth case study analysis approach. We find compelling evidence to suggest that organizational learning is an important factor for a successful implementation of sustainable supply chain management. Organizational learning is often established as a result of training, knowledge acquisition, stakeholder engagement and collaboration between intra‐organizational and inter‐organizational partners, including suppliers and NGOs. Nonetheless, our results also emphasize that firms often have few systematic processes through which organizational learning is developed, and that such learning processes are often ad hoc at best, which in turn has significant implications for the responsible supply chain practices. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
9.
Building on recent contributions to the New Economic Geography literature, this paper analyses the relation between asymmetric market size, trade integration, and corporate income tax differentials across countries. First, relying on Ottaviano and Van Ypersele’s (J. Int. Econ. 67:25–46, 2005) foot-loose capital model of tax competition, we illustrate that trade integration reduces the importance of relative market size for differences in the extent of corporate taxation between countries. Then, using a dataset of 26 OECD countries over the period 1982–2004, we provide supportive evidence of these theoretical predictions, i.e., market size differences are strongly positively correlated with corporate income tax differences across countries, but crucially, trade integration weakens this link. These findings are obtained controlling for the potential endogeneity of trade integration and are robust to alternative specifications. 相似文献
10.
Nelly Exbrayat 《The World Economy》2017,40(1):88-115
This paper aims at assessing the empirical relevance of new economic geography models of tax competition. We rely on a simple model to specify tax reactions functions, which we estimate with a panel covering (up to) 26 OECD countries over the period 1982 to 2006. We provide striking support for the two main predictions regarding the slope and the constant of the reaction function: national governments seem to adjust their corporate tax rate towards the level chosen in countries that are more populated, and they tend to set higher corporate tax rates when their country enjoys a high real market potential. Through the latter effect, trade integration exerts a positive influence on the level of corporate taxation. However, using a theoretically grounded index of bilateral trade integration, we also show that trade liberalisation gives rise to significant tax interactions in the setting of effective average tax rates in the case of European countries, thus exerting a downward pressure on corporate tax rates. 相似文献