1,720,955 research outputs found
A continuing debate on the ‘race to the bottom’ and tax-avoidance policies of MNE's
No full textThe issue of tax avoidance has once again come to prominence in public debate (IMF, 2014). The change in government policies in the UK, in Europe and a host of other countries across the world has been leaning towards lowering of corporation tax in order to attract multinationals investment in their territories. The debate as to how this lowering of tax, or the new consciousness of the MNEs in their tax planning as a tool for strategic management and competitiveness can shape the future of the local economies, and whether the perceived benefits of inward FDI is still a reality that surpass the negative impacts that such investments may have on local economies and the development and growth of local SMEs are issues that this paper aim to cover. The methodology of this paper is mainly a desk based review of policies and theories of taxation and inward FDI. The literature on theories of taxation in general and corporate taxation in particular will focus on the history of corporate tax and its development, and offers a comparison of the corporation taxation systems in Europe and the US. The paper will then re-examine the perceived positive and negative externalities of the MNEs FDI on local economies against actual benefits confirmed by secondary evidence. The paper is structured in three sections. In the first section, a review of taxation as an economic concept is presented; the history of corporation tax in the UK is reviewed and evaluated; a change towards lowering of corporate tax and the arguments in favour of a lowered tax regime will be examined. This second section reviews the impact of inward FDI primarily from a conceptual point of view and then moves into a systematic review of the literature on the evidence of potential benefits of inward FDI as presented by local governments as justification for favourable policies to entice MNEs to choose their investment locations. The last section will offer a debate on government-multinational interaction and proposes a conceptual framework for assessing the local impacts of national policies by proposing testable hypotheses. It would not be within the scope of this paper to test these hypotheses but it is hoped that by offering such propositions a wider debate on the future role of taxation as a means for achieving welfare goals of sustainable societies
Social justice in the 21st Century: a study of MNEs tax avoidance and government policies
No full textThis paper will examine the changes in government policies across the world in the past few decades with a view to show the tendencies of the national governments to create favourable environments to attract foreign direct investment. The general belief has been that the positive spillovers from MNEs justify the negative impacts such as crowding out and disadvantaging indigenous firms. Following a review of the policy changes particularly those relating to corporation tax we offer the arguments for and against inward investment by MNEs. The review highlights the dynamic effects between corporate tax planning and the national social-economic development. Using the case studies of two countries (United Kingdom and The Netherlands) we review the governments industrial and taxation policies and examine the way such policies have impacted on the presence of the MNEs in those markets. The research will examine the effectiveness of the corporate taxation as a mechanism to overcome market failure but this study also argues that these mechanisms can also work as a mechanism that promotes market failure. The aim of this study is to review alternative ways for more effective distribution of wealth within and between countries. We argue that the national policies cannot be designed in isolation and a joint effort at an international level is needed if the gap in income and equality is to be narrowed in a meaningful manner
Analysis of household energy consumption in Nigeria
No full textEnergy plays a vital role in the development of any country. In the context of the developing economies, the growth in energy consumption is associated with urbanisation and economic development through the transfer of mobile factors of production from rural to urban areas, and by the transition of the economy from a dominantly agricultural based economy to a relatively more industrialised type. Nigeria as one of the key economies in the African continent faces many challenges in this transitionary path; population growth and the growing movement of population from rural to urban areas creates a challenge for policy makers in terms of planning energy and other infrastructure needs. Planning for future may involve accurate estimation of energy needs and while there are some attempts made at understanding the patterns of demand for energy in industrial sectors, there is a scant amount of research into the patterns of consumption by households. Sources of energy for households are numerous and many traditional sources of energy are commonly used for their availability, low or no cost. However, such energy sources can be harmful for the environment and are gradually being replaced by the use of electricity due to its convenience and compatibility with the modern style of living in cities. Following an initial literature review of the most commonly used simulation modelling techniques in the field of energy consumption this paper will report on the outcomes of a model of energy consumption for the residential sector, followed by a large survey of the household behaviour in selected parts of Nigeria. The research reported here challenges the use of traditional models used for estimation of energy consumption in developed countries for countries such as Nigeria. The existence and size of the black economy as relating to the use and abuse of electricity is highlighted and various hypotheses of this research reject the Energy Ladder theory which assumes a stepwise transition into more sophisticated types of energy (i.e. electricity). The paper makes a number of contributions which are important in the debate on planning for energy in developing countries
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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