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Book part
Publication date: 20 October 2015

Michaele L. Morrow and Timothy J. Rupert

We conduct an experiment asking participants to choose to purchase either a traditional or hybrid car to examine how federal-state conformity of tax incentives impacts the…

Abstract

We conduct an experiment asking participants to choose to purchase either a traditional or hybrid car to examine how federal-state conformity of tax incentives impacts the decisions of taxpayers. We also examine perceptions of taxpayers surrounding federal-state conformity. Consistent with theory related to the effects of information environment and using an experiment in which taxpayers are asked to evaluate tax incentives related to a purchase decision between a traditional and hybrid car, we find that conformity is a significant factor in increasing the propensity to take advantage of the tax incentive. Specifically, we find that participants with simple and conforming federal-state incentives are more likely to take advantage of the tax incentive than with complex and conforming federal-state incentives. In addition, the effects of conformity between federal and state incentives suggest that participant perceptions of the federal system were heavily influenced by the actions of the state.

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Advances in Taxation
Type: Book
ISBN: 978-1-78560-277-1

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Book part
Publication date: 16 May 2017

Eric J. Bolland

Abstract

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Comprehensive Strategic Management
Type: Book
ISBN: 978-1-78714-225-1

Book part
Publication date: 2 August 2021

Carol Benson, Kara D. Brown and Bridget Goodman

This essay provides an overview of key contemporary issues researched by scholars of Language Issues in Comparative and International Education. The authors present this…

Abstract

This essay provides an overview of key contemporary issues researched by scholars of Language Issues in Comparative and International Education. The authors present this scholarship around three main themes: L1-based multilingual education; language revitalization and education; and the power dynamics between dominant and non-dominant languages in educational settings. Research in all three themes challenges the view of monolingualism as the norm and invites the view that all languages are resources. These perspectives are relevant to the goals of educational development, particularly to equitable access to quality schooling. Recent research examines some stakeholders’ resistance to supporting and sustaining local languages and cultural practices. While language-in-education policy change may be slow, there are promising directions in research on how educators and communities exercise agency in transforming educational institutions to support plurilingualism and intercultural understandings. Scholars highlight the ideological, pedagogical, and policy-level supports needed for sustainable development of multiple languages, literacies and learning across contexts.

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Annual Review of Comparative and International Education 2020
Type: Book
ISBN: 978-1-80071-907-1

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Book part
Publication date: 2 August 2021

Carol Benson, Kara D. Brown and Bridget Goodman

This chapter reviews and synthesizes three major strands of recent research, alongside discipline-specific research design, from scholars of Language Issues in Comparative and…

Abstract

This chapter reviews and synthesizes three major strands of recent research, alongside discipline-specific research design, from scholars of Language Issues in Comparative and International Education. The first strand is mixed methods research on the policy and practice of L1-based multilingual education programs, and their contribution to raising educational quality and addressing equity and inclusiveness worldwide. The second strand is qualitative, community-based research of educational programs aimed toward revitalization of minoritized, indigenous, and/or endangered languages. The third strand is empirical and theoretical research that seeks to document, contest, and reconceptualize the dynamics among dominant and non-dominant languages within and between international contexts. The authors explore points of synergy between studies, examine publication in the field from a meta-perspective, and suggest encouraging directions of future research, while highlighting the value of non-dominant languages as resources for education and life.

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Annual Review of Comparative and International Education 2020
Type: Book
ISBN: 978-1-80071-907-1

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Book part
Publication date: 23 June 2005

Jack Flanagan, John Little and Ted Watts

Large companies are the dominant forms of wealth creation in society today. As well as providing jobs and export income, they are key influences on social cohesion. We ignore how…

Abstract

Large companies are the dominant forms of wealth creation in society today. As well as providing jobs and export income, they are key influences on social cohesion. We ignore how companies are run at a peril to us all. However, today investors are increasingly concerned about the ethical behaviour of those who run companies. Regular disclosures that directors and executives have behaved unethically reflect badly on the corporate sector as a vehicle for investor funds. By comparison, Australian company directors are increasingly stating that there is already too much concentration on the mechanisms of corporate governance, indicating that they will happily tick the boxes, but do little more.

In the latter part of the 20th century, companies discovered mission. The key elements of any mission must include the major corporate participants – investors, suppliers, customers, employees and society. The role of management is to develop a structure that can operationalise the mission. Such an approach puts ethics – how we treat other people – at the core of a company's activities. Trust is a critical element in how the interests of these stakeholders are taken up in decision-making and embedded in strategy, plans and action on the ground.

In the aftermath of significant corporate collapses in the 1980s and then again at the start of this century, companies also discovered corporate governance. According to the much referenced Cadbury Committee in the U.K., corporate governance is the system by which companies are directed and controlled, i.e., a the system of checks and balances for effective resolution of conflicts and control over the exercise of managerial power.

This paper suggests that an alternative “professional” approach to governance is likely to be more effective. Today, the role of management is to “add value” and contribute to the “good” of society. This good is the collective set of stakeholder interests entrusted to the governing board to look after. A governance model that integrates the human good with the operations of ‘mind’ in terms of learning and leadership highlights eight distinctive “products,” the eighth being valued products and by-products delivered to each stakeholder. The model is structured around the person's capacity to ask four categories of questions, including those that provide orientation and direction.

The model is used to examine a contemporary governance issue experienced by the board of directors at the National Australia Bank Limited.

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Corporate Governance: Does Any Size Fit?
Type: Book
ISBN: 978-1-84950-342-6

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Crisis Communications Management
Type: Book
ISBN: 978-1-78756-615-6

Book part
Publication date: 12 April 2012

Fabián Slonimczyk

The 2001 Russian tax reform reduced average tax rates for the personal income tax and the payroll or social tax. It also made the tax structure more regressive. Because…

Abstract

The 2001 Russian tax reform reduced average tax rates for the personal income tax and the payroll or social tax. It also made the tax structure more regressive. Because individuals in the lower income bracket were for the most part not affected, it is possible to estimate the effects of the reform using a differences-in-differences approach. I study the effect of the reform on informal employment. Informality is defined using information on employment registration and self-employment. Applying parametric and semi-parametric techniques, I find evidence that the tax reform led to a significant reduction in the fraction of informal employees. Among the different forms of informality I study, the reform seems to have had the strongest effect on the prevalence of informal irregular activities. I also document stronger effects on individuals who benefited from the largest reductions in tax rates. The strong response to the tax reform is consistent with the emerging consensus in the literature on taxation that changes to the tax system lead to significant behavioral responses, although not necessarily in the form of a reduced labor supply.

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Informal Employment in Emerging and Transition Economies
Type: Book
ISBN: 978-1-78052-787-1

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Abstract

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-727-8

Book part
Publication date: 7 May 2019

Isabella Maria Weber and Gregor Semieniuk

American radical economists in the 1960s perceived China under Maoism as an important experiment in creating a new society, aspects of which they hoped could serve as a model for…

Abstract

American radical economists in the 1960s perceived China under Maoism as an important experiment in creating a new society, aspects of which they hoped could serve as a model for the developing world. But the knowledge of “actually existing Maoism” was very limited due to the mutual isolation between China and the US. This chapter analyses the First Friendship Delegation of American Radical Political Economists (FFDARPE) to the People’s Republic of China in 1972, consisting mainly of Union for Radical Political Economics (URPE) members, which was the first visit of a group of American economists to China since 1949. Based on interviews with trip participants as well as archival and published material, this chapter studies what we can learn about the engagement with Maoism by American radical economists from their dialogues with Chinese hosts, from their on-the-ground observations, and their reflection upon return. We show how the visitors’ own ideas conflicted and intersected with their perception of the Maoist practice on gender relations, workers’ management, and life in the communes. We also shed light on the diverging conceptions of the role for economic expertise between URPE and late Maoism. As the first in-depth study on the FFDARPE, we provide rich empirical insights into an ice-breaking event in the larger process of normalization in the Sino-US relations, which ultimately led to the disillusionment of the Left with China.

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Including A Symposium on 50 Years of the Union for Radical Political Economics
Type: Book
ISBN: 978-1-78769-849-9

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Book part
Publication date: 17 September 2012

Jeffrey R. Dudas

Stuart Scheingold's path-breaking The Politics of Rights ignited scholarly interest in the political mobilization of rights. The book was a challenge to the reigning popular and…

Abstract

Stuart Scheingold's path-breaking The Politics of Rights ignited scholarly interest in the political mobilization of rights. The book was a challenge to the reigning popular and scholarly common sense regarding the supposedly self-executing nature of rights (what Scheingold called the “myth of rights”). Rights, Scheingold argued, could be resources for the pursuit of social change; but their realization in court doctrine and legislative output was not itself tantamount to meaningful social change. Thus embedded in The Politics of Rights is skepticism (or at least ambivalence) about the utility of rights politics for social movements. Scheingold was not ambivalent about the moral or normative value of rights themselves, although he did argue that the realization of rights was not by itself enough to overcome the manifold inequalities that structure modern life. The Politics of Rights, accordingly, is clear-eyed, but not cynical about rights advocacy. It is thus surprising, and keenly revealing, that Scheingold's final work – The Political Novel, which is ostensibly not about rights at all – points to mass cynicism, alienation, and the collapse of faith in governing institutions and logics as the animating elements of modern liberal democracies, including especially the United States. That rights are a vital part of the civic mythology whose collapse defines modern times suggests that the civil rights context of aspiration and struggle in which Scheingold, and nearly all of his followers (this author included), have conceived rights may be unnecessarily narrow. Rights may also be embedded, that is, in the modern condition of alienation, despair, and felt powerlessness. Inspired by Scheingold's investigation of how literature points to this modern condition of political estrangement, I offer an alternative backdrop for The Politics of Rights that is rooted in the bleak renderings of the American character found in much 1970's American popular and intellectual culture. Such a contextualization, I will argue, suggests that we envision The Political Novel as a companion piece to The Politics of Rights; together they illuminate both the mobilizing and demobilizing potential of the myth of rights.

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Special Issue: The Legacy of Stuart Scheingold
Type: Book
ISBN: 978-1-78190-344-5

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