Tax aggressiveness and sustainable welfare: the roles of corruption and tax allocation inefficiency

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Astrid Rudyanto ◽  
Sidharta Utama ◽  
Dwi Martani ◽  
Desi Adhariani
Keyword(s):  
Public Choice ◽  
Design Methodology ◽  
Empirical Studies ◽  
Content Type ◽  
Tax Aggressiveness ◽  
Long Run ◽  
Sustainability Issue ◽  
Private Investments ◽  
Positive Effect ◽  
Practical Implications

Purpose This paper aims to investigate the roles of corruption and tax allocation inefficiency in moderating the effect of tax aggressiveness on sustainable welfare. Design/methodology/approach This research uses a fixed-effect multiple regression analysis for 55,438 firm-year observations covering 22 countries from 2007 to 2017. Findings For less (more) tax-aggressive observations, corruption and tax allocation inefficiency strengthen the negative (positive) effect of tax aggressiveness on sustainable welfare. The results are in line with public choice and functionalism theories that suggest that private investments can increase welfare when governments are dysfunctional. Practical implications This paper shows that the effect of tax aggressiveness on sustainable welfare depends on tax aggressiveness, corruption and tax allocation inefficiency. Social implications This paper implies that governments should reduce their corruption levels and increase tax allocation efficiency because private investments are ineffective in the long run. Originality/value Because of increasing awareness of sustainability issue, sustainable welfare is considered more relevant than traditional welfare. Hence, empirical studies on the effect of tax aggressiveness on sustainable welfare are crucial. This paper adds the literature by combining public choice and functionalism theories to investigate the moderating roles of corruption and tax allocation inefficiency in this issue.

Managing employees with chronic illness

2018 ◽  
Vol 26 (1) ◽  
pp. 7-10 ◽  
Author(s):  
Maninder Singh ◽  
P.S. James ◽  
Shirshendu Ganguli
Keyword(s):  
Chronic Illness ◽  
Human Resource ◽  
Design Methodology ◽  
Empirical Studies ◽  
Chronically Ill ◽  
Human Resource Managers ◽  
Future Directions ◽  
Content Type ◽  
Resource Managers ◽  
Practical Implications

Purpose The purpose of this paper is to identify future directions for human resource managers to provide work accommodations to chronically ill employees. Design/methodology/approach The authors researched empirical studies in management, occupational health journals, and reports on chronically ill employees. Findings The paper provides research-based practical insights for human resource practitioners to deal with the growing number of chronically ill employees. Practical implications The paper highlights solutions for human resource managers to create an inclusive workplace for employees with chronic illness. Originality/value The authors identified effective human resource and health practices for chronically ill employees, which would help to increase their productivity.

Creative approaches for generating growth using minimal resources

2020 ◽  
Vol 36 (12) ◽  
pp. 9-10
Keyword(s):  
International Business ◽  
Design Methodology ◽  
Business Models ◽  
Negative Impact ◽  
Export Market ◽  
Content Type ◽  
Pertinent Information ◽  
Industry Experience ◽  
Positive Effect ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper clarifies that a coopetition-oriented mindset does drive coopetition-oriented behaviors. The results reveal that industry experience has a negative impact on the manifestation of coopetition-oriented behaviors, due a risk-related reticence in choosing suitable coopetition partners. Engaging in internationalization – for example, by partnering with a competitor to enter a foreign export market – with a coopetition-oriented mindset, has the positive effect of yielding further coopetition-oriented behaviors. Organizations involved in international business models are therefore more likely to partake in coopetition strategies. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Firm exporting and investment in exploratory and exploitative R&D

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yi Ke ◽  
Marios Kafouros ◽  
Haifeng Yan
Keyword(s):  
Organizational Learning ◽  
Design Methodology ◽  
Generalized Least Squares ◽  
Learning Opportunities ◽  
Significant Positive Effect ◽  
Content Type ◽  
Different Types ◽  
D Investment ◽  
Positive Effect ◽  
Practical Implications

Purpose This study aims to investigate how firms’ internationalization activities through exporting influence their organizational learning. Specifically, this study examines how the level of exporting and geographic market scope impact a firm’s exploratory and exploitative R&D investment differently. Design/methodology/approach Using a sample of 7,055 firms in Spain during the period 2006–2011, the study uses regression analysis (generalized least squares random effects) to test various hypotheses. Findings Although exporting improves organizational learning, learning opportunities vary for different aspects of exporting. Specifically, the level of a firm’s exporting has a significant positive effect on its exploitative R&D investment, whereas geographic market scope of a firm increases its exploratory R&D investment. Practical implications The findings can aid in shaping policies and firms’ decisions pertaining to exporting and exploratory and exploitative R&D investment. As the findings indicate that, the determinants of exploratory and exploitative R&D investment are different, managers and policymakers, who aim at a specific type of R&D investment, should understand which exporting strategy they should pursue. Originality/value Prior research suggests that exporting improves organizational learning. This study extends this knowledge by showing that different aspects of exporting, specifically, the level of exporting and geographic market scope, drive different types of organizational learning.

Fake news and the willingness to share: a schemer schema and confirmatory bias perspective

2019 ◽  
Vol 29 (2) ◽  
pp. 180-187 ◽  
Author(s):  
Kelly Weidner ◽  
Frederik Beuk ◽  
Anjali Bal
Keyword(s):  
Design Methodology ◽  
Empirical Studies ◽  
Fake News ◽  
Specific Time ◽  
Confirmatory Bias ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to present a theory of how corporations and brands can address the prevalence of fake news. A matrix is proposed to examine how the transparency of the motivation of the communicator disseminating fake news interacts with how well the content of the fake news coincides with a consumer’s previously held bias. Design/methodology/approach A dichotomy is presented examining the role of “Schemer’s Schema” transparency by confirmatory bias. Findings Consumers will react differently to fake news depending on their “schemer schema” and the source of the information, as well as the believability of the story based on already existing beliefs. Research implications/limitations This paper provides readers with a strategy to address the prevalence and reality of fake news. The purpose of this paper is theoretical in nature. While this manuscript lays the foundation for future empirical studies, said studies have not been conducted. Further, given the ever-changing nature of fake news dissemination this manuscript provides a picture at a specific time and place. Practical implications This manuscript provides insights for brand managers who are forced to address fake news. Originality/value This manuscript provides marketers with a strategy to better address fake news for organizations and brand.

Markets need morality: perspectives from Islam, Christianity, and China

2019 ◽  
Vol 36 (1) ◽  
pp. 73-86
Author(s):  
Jonathan Edward Leightner
Keyword(s):  
Economic Theory ◽  
Design Methodology ◽  
Social Implications ◽  
Religious Institutions ◽  
Ethical Theories ◽  
Content Type ◽  
Long Run ◽  
The World ◽  
Islam And Christianity ◽  
Practical Implications

Purpose This paper aims to argue that markets need a foundation of morality to promote the long-run success of an economy. Design/methodology/approach Three types of ethical theories are discussed and compared with what the sacred scriptures of Islam and Christianity say and with what economic theory says. Examples from China are provided. Findings Markets need morality. Research limitations/implications There are more religions in the world than just Islam and Christianity; however, space limitations force me to only consider those two religions. Furthermore, there are more countries in the world than just China. However, space limitations force me to only pull examples from China. Practical implications Economists should recognize that markets need morality, and they should start teaching that to their students. Social implications If markets are built on a foundation of ethics, then society prospers. In the absence of that foundation, societies falter. When a government, business and religious institutions see each other as complementary forces, then ethics can evolve. Originality/value The author knows of no other studies that explain the three types of ethical theories, compares those theories to what the sacred scriptures of Islam and Christianity say and to what economic theory says, and then uses examples from China to illustrate the need for morality.

Effect of religiosity on the decision to participate in a boycott

2017 ◽  
Vol 8 (2) ◽  
pp. 309-328 ◽  
Author(s):  
Fawzi Dekhil ◽  
Hajer Jridi ◽  
Hana Farhat
Keyword(s):  
Brand Loyalty ◽  
Design Methodology ◽  
Present Model ◽  
Moderating Effect ◽  
Content Type ◽  
Data Analyses ◽  
Negative Effect ◽  
Israeli Army ◽  
Positive Effect ◽  
Practical Implications

Purpose This research aims to analyze the effects of religiosity on the decision to participate in a boycott and the effect of a boycott on attitudes toward the boycotted brand. It also aims to measure the moderating effect of brand loyalty on the different models the authors discuss. Design/methodology/approach An experiment involving 165 Tunisian individuals during a call for a boycott of products of the Coca-Cola Company, which supports the Israeli army against Palestine, was conducted. Data analyses were conducted via two principal stages using SPSS 20.0 and Smart PLS 2.0. Findings The findings show that degree of religiosity was one of the antecedents of decision to participate in a boycott, and this decision has a negative effect on the attitude toward the brand being boycotted. The paper also has been able to show that brand loyalty moderates the relation of the present model. It diminishes the effect of religiosity on boycotting. Research limitations/implications Among the limits of the study is the fact that the authors relied on the investigation of only one product/brand (namely, Coca-Cola). In addition, the samples subjected to inquiry by the authors were chosen for their convenience. Practical implications Besides, the presentation of boycotted products in stores has a negative effect on the sales of the surrounding “non-boycotted” products (Friedman, 1999a). The authors note here that marketers can derive huge benefits from the exploration of boycott, for many reasons. The company must insist on the satisfaction and trust of their consumers, which are the bases of the loyalty. They must define the marketing strategy to increase the loyalty. This will diminish the effect of religiosity on the decision to participate in the boycott. Social implications The results allow us to assert that the decision to participate in a boycott has a negative effect on the attitude of the consumer and on the brand to be boycotted. Investigating the moderating effect of loyalty on the relation between religiosity and the decision to participate in a boycott is very interesting. Originality/value This research has shown that religiosity has a positive effect on boycotting. Also, it was found that a boycott has a negative effect on attitudes toward the boycotted brand. Therefore, brand loyalty moderates negatively the effect of religiosity on the decision to participate in the boycott and moderates the effect of the boycott on brand attitude.

FinTech adoption: strategy for customer retention

2020 ◽  
Vol 36 (12) ◽  
pp. 47-49
Author(s):  
Arun Kumar Tripathy ◽  
Anshul Jain
Keyword(s):  
Design Methodology ◽  
Customer Retention ◽  
Content Type ◽  
Long Run ◽  
Practical Implications

Purpose Purpose of this paper is highlight the importance of adopting FinTech innovations to improve Customer Retention Design/methodology/approach Authors viewpoint and give a macro perspective of FinTech-Customer Retention linkages. Findings Adoption of FinTech innovations is essential for customer retention. Practical implications Many large B2C players are moving strongly ahead with adopting FinTech driven payment solutions. Competitors which ignore this trend, stand to lose customers in the long run. Originality/value FinTech is a new and developing industry. There has been limited research into its usage by non-financial corporates and impact on customer retention.

More women on Indian boards: moving beyond mere regulations and tokenism

2016 ◽  
Vol 32 (3) ◽  
pp. 13-15 ◽  
Author(s):  
Atul Arun Pathak ◽  
Anish Purkayastha
Keyword(s):  
Design Methodology ◽  
Reading Time ◽  
Gender Diversity ◽  
Board Members ◽  
Leadership Roles ◽  
Content Type ◽  
Long Run ◽  
Pertinent Information ◽  
The Government ◽  
Practical Implications

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by independent writers who add their own impartial comments and place the articles in context. Findings – In patriarchal societies such as India, there is great reluctance to allow women to take up leadership roles. Although the benefits of gender diversity in board composition are understood by organizations, there is limited progress. The government, companies and women who are potential board members all need to coordinate and work together towards solving this issue in the long run. Research limitations/implications – Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Social implications – Originality/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Resource idiosyncrasy, performance, and inter-firm small-world networks

2014 ◽  
Vol 7 (1) ◽  
pp. 19-29 ◽  
Author(s):  
Jarle Aarstad
Keyword(s):  
Path Length ◽  
Design Methodology ◽  
Empirical Studies ◽  
Small World ◽  
Small World Networks ◽  
Structural Holes ◽  
Content Type ◽  
High Degree ◽  
Practical Implications

Purpose – Many networks take a small-world structure, with a high degree of clustering and shortcut ties that reduce the path-length between the clusters. It can be argued that small-world networks have benefits that are simultaneously related to network closures and the spanning of structural holes, but research on the network members’ performance is nonetheless inconclusive. The purpose of this paper is to argue that the concept of resource idiosyncrasy can explain the mixed findings. Firm idiosyncratic resources are not easily generalizable across enterprises. Design/methodology/approach – Industries may vary in terms of resource idiosyncrasy, and the paper elaborates how this can moderate shortcut ties’ effect on performance in an inter-firm network. Findings – If resource idiosyncrasy predominates in an industry, the paper proposes that inter-firm shortcut ties may increase performance, whereas shortcut ties may decrease performance if non-idiosyncratic resources predominate. Originality/value – Applying the concept of resource idiosyncrasy as a moderating variable, the paper aims to explain shortcut ties’ effect on performance in an inter-firm network. The theory advanced here can have practical implications and also motivate future empirical studies to gain further knowledge about small-world networks’ effect on performance.

Determinants of retail store network expansion via shop-in-shops

2018 ◽  
Vol 46 (10) ◽  
pp. 915-943
Author(s):  
Karine Picot-Coupey ◽  
Jean-Laurent Viviani ◽  
Paul Amadieu
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Comprehensive Understanding ◽  
Content Type ◽  
Expansion Strategy ◽  
Network Expansion ◽  
Intangible Resources ◽  
Retail Company ◽  
Positive Effect ◽  
Practical Implications

PurposeWhy do some retail networks operate shop-in-shops along with stand-alone units while others do not? Drawing on a resource-based and intellectual capital (IC) perspective as a broad theoretical lens, the purpose of this paper is to focus on retailer-run shop-in-shops and examine the determinants of their adoption.Design/methodology/approachTo gain a comprehensive understanding of shop-in-shop adoption by retail branded networks, a research design mixing a quantitative study (n= 170) and a qualitative study (n= 19) was adopted to test nine hypotheses regarding these determinants of the adoption of retailer-run shop-in-shops and explore in greater depth the processes whereby they actually occur.FindingsThe main findings show that intangible resources are major determinants of the choice to operate shop-in-shops while tangible resources are minor determinants. The more robust results of the analysis lie in the positive effect of own-label merchandise range, premium pricing strategy, positioning based on symbols, retail concept fast renewal and high sector specialisation on the choice to operate a shop-in-shop. The effect of financial constraints on the decision to expand via shop-in-shops is limited.Research limitations/implicationsThe authors emphasise the importance of marketing-related and company-related characteristics in differentiating the likelihood of retail networks to expand via shop-in-shops. These results lend support to the relevance of a resource-based and IC perspective in explaining the propensity of retailers to develop via shop-in-shops.Practical implicationsThe decision to operate shop-in-shops should depend on the extent to which intangible resources – the most important being retail positioning grounded in symbols, an own-label merchandise range, and a high retail branded network reputation – can be valued and enhanced. Expanding a retail network via shop-in-shops does not appear to be a financially constrained expansion strategy: it must be considered as a relevant first best strategy when an independent and young retail company has intangible resources to value but limited tangible resources.Originality/valueThe study contributes to channel management and retailing research in four ways. First, it precisely delineates the specific characteristics of shop-in-shops. Second, it provides theoretical explanations – based on a resource and IC perspective – of determinants that influence the choice of shop-in-shops. Third, it empirically tests the influence of marketing-related and company-related characteristics when adopting shop-in-shops. Fourth, it provides insights into how adopting shop-in-shops. To the authors’ knowledge, the research is on the first to analyse theoretically and test the determinants for the choice of retailer-run shop-in-shops.

Sign in / Sign up

Export Citation Format

Share Document