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Journal Cover CESifo Economic Studies
  [SJR: 0.501]   [H-I: 19]   [15 followers]  Follow
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 1610-241X - ISSN (Online) 1612-7501
   Published by Oxford University Press Homepage  [368 journals]
  • The Economics of Credence Goods – a Survey of Recent Lab and Field
           Experiments *
    • Authors: Kerschbamer R; Sutter M.
      Abstract: Many important markets, such as those for health care or repair services, are characterized by pronounced informational asymmetries between buyers and sellers – because the buyer cannot identify the quality of the product that fits her needs best, while the seller can do so by performing a diagnosis. The seller can then recommend the appropriate or an inappropriate quality. Since the buyer has no means to verify the correctness of the recommendation but has to rely on the honesty of the seller, such goods are called credence goods. Markets for credence goods are typically plagued by incentives for fraudulent behavior and by inefficiencies caused by actual or expected fraud, covering overprovision and overcharging. Although highly policy relevant, a carefully controlled analysis of the provision of credence goods through the use of experiments has only recently taken off. Here, we provide an overview about recent laboratory and field experiments on the economics of credence goods and discuss important implications and directions for future research.
      PubDate: 2017-02-13
  • Employment Adjustment and Controlling-minority Ownership Structures:
           Providing Evidence for Stewardship Governance
    • Authors: Chen M; Chiu W.
      Abstract: This study investigates the influence of controlling-minority ownership structures (CMSes) on the employment adjustment of firms. We propose that entrepreneur-operated CMS firms typically develop a stewardship governance structure, which relies heavily on the social and psychological context of trust between management and employees, and demands employment stability. Accordingly, firms with more deeply ingrained CMSes are expected to have a lower employment adjustment speed. By applying a partial adjustment model to a sample of Taiwanese firms, we show that firms continually adjust to achieve a target employment level. The empirical proxy variables for the extent of CMSes are negatively related to the adjustment speed, particularly among firms with above-target employment or having consecutive periods of loss. Our results are robust after considering the assumption of lump-sum adjustment behavior. (JEL codes: D22, G34, J21)
      PubDate: 2016-12-24
  • Ability, Academic Climate, and Going Abroad for Work or Pursuing a PhD
    • Authors: Bertrand-Cloodt D; Cörvers F, Heijke H.
      Abstract: We investigate whether highly able students are being creamed off from Dutch universities. Therefore, we examine the relation between ability and the destination of recent graduates of Dutch universities. Students can choose to continue their academic career by investing in a PhD degree instead of working, taking into account that both options can be realized in the Netherlands as well as abroad. Using a data set of workers and PhD students who recently graduated from Dutch universities, we simultaneously estimate two probit equations, one for the migration decision and one for the choice between working and pursuing a PhD. We take into account that both decisions can be affected by the climates in certain fields of study and universities to promote going abroad and starting a PhD. Our findings indicate that highly able graduates are significantly more likely than average graduates to go abroad. They also invest more often in a PhD programme, which is positively correlated with their likelihood to go abroad. The odds of going abroad and participating in a PhD programme are shown to be associated with control variables indexing the climates promoting going abroad and starting PhD study (JEL codes: F22, I23).
      PubDate: 2016-10-10
  • Indirect Tax Initiatives and Global Rebalancing
    • Authors: Li C; Whalley J.
      Abstract: This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. We suggest that if China and Germany (as major surplus countries) switch their present VAT systems from a destination principle to an origin principle, and the US (as the major deficit country) adopts a VAT on a destination principle VAT, jointly these actions can significantly reduce the three countries’ joint imbalances and so contribute to global rebalancing. We use a numerical general equilibrium model with a monetary structure incorporating inside money to capture endogeneity of trade imbalances, and to also investigate the potential impacts of such initiatives. These confirm that VAT structures are not only good for global rebalancing but also the changes we consider are beneficial for welfare and revenue collection. Our research is aimed to inject new ideas to the present global rebalancing debate. (JEL codes: F17; H21; C68)
      PubDate: 2016-07-31
  • Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
    • Authors: Harju J; Kari S.
      Abstract: In this study, we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in Finland. The so-called equalization tax (EQT) used to be a regular element of European imputation systems, designed to ensure that dividends were not paid out of untaxed profits. Theoretical analyses have suggested that EQT may distort several financial decisions of MNEs. We find a 23% increase in dividend payments and a similar increase in repatriated foreign profits after the repeal of EQT among Finnish MNEs. We also find evidence that the reported profits increased among foreign subsidiaries of Finnish MNEs, which indicates an effect on profit-shifting. No change in investment was detected.
      PubDate: 2016-02-27
  • Optimal Income Tax in an Extensive Labor Supply Life-cycle Model
    • Authors: Choné P; Laroque G.
      Abstract: This article considers a stationary economy populated with overlapping generations that reproduce identically in continuous time. Each dynasty has a productivity and an opportunity cost of going to work that vary with age. Labor supply is extensive. At each date, the typical agent can either work full time or not work at all. The decision to work is based on a comparison between after tax income and the privately known opportunity cost of work. We assume that the utilitarian government, which aims at redistributing lifetime utility across dynasties, has a single policy instrument, a stationary income tax schedule function of current income. The article develops a method to study the government problem. This technique is applied to derive the properties of the optimal income tax schedule in a number of examples.
      PubDate: 2016-02-27
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
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