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Article

Maik Huettinger and Jonathan Andrew Boyd

The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx…

Abstract

Purpose

The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx. Both scholars have affected the understanding and attitudes of generations of economists, and their ideas have considerable influenced modern economic policy. It will be argued that Smith and Marx have much to offer to help contemporary economists understand the taxation of RPA, and their writings on machines, automation, and their impact on the human labor force will be discussed from their primary texts.

Design/methodology/approach

The paper interprets the works of Marx and Smith in relation to contemporary debates on automation, particularly, proposals to tax technological innovations to offset the social costs of automation’s displacement effects.

Findings

In the case of Adam Smith, there is not enough evidence to suggest that he would support a specific taxation of RPA; however, he very well might agree with a modest taxation of capital goods. Marx would very likely support a taxation in the short-run, however, would be inclined to caution that the ownership of robots should in the long run be transferred to society.

Originality/value

This paper uses primary texts from the discipline of history of economic thought to spark a discussion about compensating the externalities of technological innovation.

Details

International Journal of Social Economics, vol. 47 no. 1
Type: Research Article
ISSN: 0306-8293

Keywords

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Article

Ana Colovic, Sandrine Henneron, Maik Huettinger and Ruta Kazlauskaite

This paper aims to investigate corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in transition and developed economies.

Abstract

Purpose

This paper aims to investigate corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in transition and developed economies.

Design/methodology/approach

Building on social capital theory, the creating shared value approach and institutional theory, the authors study why and how six SMEs in the food sector implement CSR.

Findings

The authors show that CSR adoption by SMEs is motivated by company values and beliefs, relationships with the local community, a desire to abide by rules and regulations and business motives. They also show that SMEs are involved in various CSR-related activities such as respecting their employees, infusing CSR in the supply chain and philanthropy.

Originality/value

The findings suggest that although there are similarities between the CSR motives and activities of SMEs in developed and transition countries, there are also some differences, which can be explained by differences in institutions and related to the maturity of the CSR construct in each setting. The authors consequently call for a more holistic approach when investigating CSR across countries, in particular when such investigation concerns SMEs.

Details

European Business Review, vol. 31 no. 5
Type: Research Article
ISSN: 0955-534X

Keywords

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Article

Aras Zirgulis, Maik Huettinger and Dalius Misiunas

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Abstract

Purpose

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Design/methodology/approach

Regression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017.

Findings

The authors find evidence that switching to a female CEO reduces the effective tax rate paid, implying a higher level of tax aggressiveness.

Social implications

The findings contradict the narrative that female CEOs are less tax aggressive.

Originality/value

The authors are the first (to the best of the authors' knowledge) to specifically investigate if changing the CEO gender has an impact on the effective tax rate paid by the firm.

Details

Review of Behavioral Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1940-5979

Keywords

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Article

Maik Huettinger and Agnė Krašauskaitė

The purpose of this paper is to assess the impact of the markets in financial instruments directive II (MiFID II) on investment services in the Baltic states.

Abstract

Purpose

The purpose of this paper is to assess the impact of the markets in financial instruments directive II (MiFID II) on investment services in the Baltic states.

Design/methodology/approach

The authors take an exploratory, qualitative approach, based on data conducted from interviews with nine investment industry professionals using the laddering technique. The pool of experts was selected using the purposeful sampling method, and experts must have had a minimum of five years investment experience in the Baltics, working familiarity with MiFID II, and a university education in the fields of finance or economics.

Findings

The strict requirements of MiFID II reduce the range of available investment products and services for customers in the Baltics. Also, the profitability of Baltic investment companies decreased due to high compliance costs and bans on inducements. The results indicate that this may lead to increased barriers to entry and mergers and acquisitions for small investment companies.

Originality/value

To the best of the authors’ knowledge, this is the first attempt to research the implications of MiFID II implementation in the Baltic states. The qualitative approach chosen offers a unique opportunity to highlight the critical effects of MiFID II on financial intermediates in smaller geographical markets.

Details

Qualitative Research in Financial Markets, vol. 12 no. 3
Type: Research Article
ISSN: 1755-4179

Keywords

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Article

Maik Huettinger

No‐frills carriers have revolutionized Europe's aviation market and have changed the airline business in a dramatic way. Having entered most of the countries in Central…

Abstract

Purpose

No‐frills carriers have revolutionized Europe's aviation market and have changed the airline business in a dramatic way. Having entered most of the countries in Central Europe, the wave has also reached the Baltics. The purpose of this paper is to reveal how a Scandinavian carrier entered the market with a subsidiary airline, by combining elements of low‐cost and traditional carriers.

Design/methodology/approach

The paper starts by giving a brief overview of the different airline operating philosophies. It is followed by an introduction into the Nordic airline market. The main focus will be on the operating strategy of Air Baltic and its relation towards the extension policy of Scandinavian Airlines.

Findings

The paper provides an independent and structured analysis about the strategy of Air Baltic. Theory was applied to determine how much the airline was influenced by the “low‐fare wave” of the aviation branch and its implications. The hybrid character of Air Baltic reflects the Central European/Baltic business environment.

Research limitations/implications

Research is partly limited to the information published by the airline itself. Because international aviation journals have not yet covered Air Baltic, newspapers and popular journals were used as a base of information. To fill this gap, two semi‐structured interviews with Air Baltic executives were carried out.

Practical implications

The study is a useful source of information for scientists and managers dealing with the airline industry or/and the Baltic Sea region. Lecturers might use the paper for case‐based courses.

Originality/value

This paper is one of the first comprehensive publications in the English language about Air Baltic and the Baltic aviation market.

Details

Baltic Journal of Management, vol. 1 no. 2
Type: Research Article
ISSN: 1746-5265

Keywords

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Article

Maik Huettinger

The purpose of this paper is to explore the culture dimensions of young Latvians and Lithuanians in accordance with Geert Hofstede's indices. These culture characteristics…

Abstract

Purpose

The purpose of this paper is to explore the culture dimensions of young Latvians and Lithuanians in accordance with Geert Hofstede's indices. These culture characteristics are discussed from the perspective of their similarity with Estonia and the Scandinavian countries.

Design/methodology/approach

The research is part of the Hofstede national culture studies. The survey is based on more than 800 questionnaires, which were handed out to students in Latvia, Lithuania and Sweden. The Swedish scores were used to calibrate the Lithuanian and Latvian values to the existing Hofstede database.

Findings

The study shows that respondents of both countries score very similar for all five dimensions of the Hofstede model: power distance moderate low, moderate for uncertainty avoidance, very low for masculinity, individualism moderate‐high, and very low in long‐term orientation.

Research limitations/implications

The empirical research was limited to participants who classified themselves as belonging to the dominating ethnic class. Ethnical minorities were excluded – however they might have a considerable influence in daily business life. A second weakness might be that the students sample represents the values of young Lithuanians and Latvians – the future society of the countries. An examination of the majority of population who grew up with communist ideology might have shown different results.

Practical implications

The results of the study have shown that the three Baltic countries score pretty uniformly and much more similar to Scandinavia than Russia and/or Poland. International business actors should therefore include the Baltics in their Nordic strategy – rather than adding them to central and eastern Europe.

Originality/value

The main value of this study is that the Hofstede methodology was for the first time applied for Latvia. The results for Latvia and Lithuania were meanwhile reviewed by Prof. Hofstede and included into his database.

Details

Baltic Journal of Management, vol. 3 no. 3
Type: Research Article
ISSN: 1746-5265

Keywords

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Article

Maik Huettinger

The main purpose of this paper is to create a model, which specifies the determinants of the airline business. This sector is chosen, as the airline industry is not only…

Abstract

Purpose

The main purpose of this paper is to create a model, which specifies the determinants of the airline business. This sector is chosen, as the airline industry is not only influenced by national characteristics, but also characterized by international standards and internationalization processes.

Design/methodology/approach

In this paper, a systematic analysis of the research published over the past decades is carried out. This analysis incorporates the most acknowledged concepts and works in the field of airline management.

Findings

The main determinants of the airline business are identified as: national culture, airline alliances, the implementation of the low-fare business model, the influence of the state on business, and the impact of market liberalization. The modern airline industry can be partially seen as an embodiment of the neoliberal ideas of the 1990s.

Practical implications

The model may be used by academics and practitioners who work in the area of airline business management. Specifically in the case of a merger between two airlines, the model might serve as a useful tool to analyze potential synergies.

Originality/value

Although various research has been conducted on describing the way that airline business is done, little focus has been paid on the factors that actually determine and change it. This paper analyzes the unique industry variables by which the airline industry is driven and determined.

Details

Baltic Journal of Management, vol. 9 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

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