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Refers to the conclusion by the US Central Intelligence Agency (CIA) and State Department that low‐tax jurisdictions do not attract a disproportionate share of dirty money; the…
Abstract
Refers to the conclusion by the US Central Intelligence Agency (CIA) and State Department that low‐tax jurisdictions do not attract a disproportionate share of dirty money; the Financial Action Task Force agrees, even though it is part of the Organisation for Economic Cooperation and Development (OECD), notorious for its anti‐tax haven initiative. Points out that in fact so‐called tax havens are not money laundering centres, and that most money in tax havens is institutional investment; all rating systems of money laundering find that non‐tax havens outnumber tax havens. Argues that high‐tax nations’ laws against money laundering are not very successful, as the US Treasury estimates that 99.9% of the criminal money in the USA is laundered successfully; the laws tend to focus on process rather than results. Makes suggestions for improving international cooperation against money laundering.
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Mitchell Kapor and Daniel J. Weitzner
Discusses the importance of developing a national (USA)communication and information infrastructure that meets near‐term needsand capabilities. Describes the current status of…
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Discusses the importance of developing a national (USA) communication and information infrastructure that meets near‐term needs and capabilities. Describes the current status of Electronic Frontier Foundation′s Open Platform Proposal (OPP). Discusses the OPP pros and cons. Makes recommendations for public policy criteria for evaluating different infrastructure proposals.
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Shows how the US economy has witnessed both a massive influx of immigrant workers and a sharp decline in organized labour. Examines the struggles of Latino workers in Los Angeles…
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Shows how the US economy has witnessed both a massive influx of immigrant workers and a sharp decline in organized labour. Examines the struggles of Latino workers in Los Angeles, USA and shows just how immigrant workers and labour unions have a complicated relationship there. Explains how the problems were eventually eased.
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Offshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as…
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Offshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as facilitating criminal activities such as laundering drug money as well as tax evasion and tax avoidance by residents of high‐tax welfare states. While there are good reasons for nation states to cooperate to suppress criminal activity, this is not true in relation to tax competition. The notion that by engaging in ‘harmful’ tax competition, offshore financial centres are damaging the legitimate interests of OECD nations has no sound foundation in economic theory. Competition in tax matters is beneficial and world welfare enhancing. Governments of offshore financial centres serve their own and the world's interests by providing zero or low tax environments for global business and investment and they are right to insist that treaties on criminal matters should not be used to enforce other countries' tax claims.
The monograph analyses (a) the potential impact of informationtechnology (IT) on organisational issues that directly concern thepersonnel function; (b) the nature of personnel’s…
Abstract
The monograph analyses (a) the potential impact of information technology (IT) on organisational issues that directly concern the personnel function; (b) the nature of personnel’s involvement in the decision making and activities surrounding the choice and implementation of advanced technologies, and (c) their own use of IT in developing and carrying out their own range of specialist activities. The monograph attempts to explain why personnel’s involvement is often late, peripheral and reactive. Finally, an analysis is made of whether personnel specialists – or the Human Resource Management function more generally – will play a more proactive role in relation to such technologies in the future.
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