Search results for " tax"
showing 10 items of 794 documents
Proximal and distal antecedents of problematic information technology use in organizations
2021
PurposeExcessive use of work-related information technology (IT) devices can lead to major performance and well-being concerns for organizations. Extant research has provided evidence of the incidence of such problematic IT use in organizations. We extend the understanding of problematic IT use by examining its individual (proximal) and organizational (distal) antecedents.Design/methodology/approachDrawing from the self-worth theory and the concept of fear of being left behind, we address proximal antecedents that lead to problematic IT use. Drawing from the concept of autonomy paradox, we address distal antecedents of problematic IT use through a positive association with the two proximal …
Examining the side effects of organizational Internet monitoring on employees
2020
PurposeInternet monitoring in organizations can be used to monitor risks associated with Internet usage and information systems in organizations, such as employees' cyberloafing behavior and information security incidents. Extant research has mainly discussed the effect of Internet monitoring in achieving the targeted goals (e.g. mitigating cyberloafing behavior and information security incidents), but little attention has been paid to the possible side effects of Internet monitoring. Drawing on affective events theory, the authors attempt to reveal that Internet monitoring may cause side effects on employees' Internet usage policy satisfaction, intrinsic work motivation and affective organ…
Tax authority to the European Parliament?
1995
In this paper we analyze whether countries of the EC community should plead for a decentralized system to finance the European funds rather than using a uniform tax imposed by the European parliament. The analysis is within a multistage game-theoretic framework in which the implication of the financing system of a confederation on the investment behavior in the respective states is considered. The paper is in the tradition of the literature which claims that from a view of global efficiency property-rights structures inducing ex-post efficient allocations may be worse than a system leading to an ex-post inefficient allocation. For this specific economic issue we elucidate the tradeoff betwe…
- STRATEGIC PIGOUVIAN TAXATION, STOCK EXTERNALITIES AND POLLUTING NON-RENEWABLE RESOURCES
2001
This paper extends Wirl and Dockner¿s (1995) model designed to analyze the long-term bilateral interdependence between a resource exporting cartel and a coalition of resource importing country governments. Firstly, depletion effects are introduced into the analysis of the intertemporal properties of a pigouvian tax. Secondly, the feedback Stackelberg equilibria are computed. The results show that the dynamics of the tax depends critically on the level of the marginal environmental damage. Moreover, they also show that the tax defined by the Markov-perfect Nash equilibrium is a neutral pigouvian tax in the sense that it only corrects the market inefficiency caused by the stock externality. H…
Offshoring in the European Union: a Study of the Evolution of the Tax Burden
2017
One of the most serious effects of offshoring is tax avoidance, which harms the economies of the affected regions. In an attempt to eradicate tax avoidance, the EU seeks to establish tax harmonization across its Member States. Based on data for 2006-2014, this study analyzes the historical evolution and current trends of a convergence or divergence of the tax burden for 15 EU Member States. The effective tax rate was used to assess the tax burden. This study used a novel approach to analyze the tax burden and conducted a cluster analysis to examine changes in the effective tax rates between 2006 and 2014. The results imply that when the economy prospers, effective tax rates tend to converge…
Functional classifications and their application in phytoplankton ecology
2015
SUMMARY 1. Ecologists often group organisms based on similar biological traits or on taxonomic criteria. However, the use of taxonomy in ecology has many drawbacks because taxa may include species with very different ecological adaptations. Further, similar characters may evolve independently in different lineages. 2. In this review, we examine the main criteria that have been used in the identification of nine modes of classifying phytoplankton non-taxonomically. These approaches are based purely on morphological and/or structural traits, or on more complex combinations including physiological and ecological features. 3. Different functional approaches have proved able to explain some frac…
Las sociedades arrendatarias de los impuestos municipales de Valencia (1410-1450)
2017
La ciudad de Valencia había consolidado su sistema fiscal a finales del siglo XIV. El arrendamiento de los impuestos indirectos desempeñó un papel clave en ese sistema, mediante un procedimiento de subasta pública. Durante la primera mitad del siglo XV, se confirmaron dos procesos relacionados: la monopolización de los arrendamientos por parte de una élite financiera, que a la vez retenía los cargos contables municipales; y la tendencia a la baja de los precios de los arrendamientos, en detrimento del sistema económico municipal. La combinación de documentación pública y privada permite ampliar el conocimiento sobre la organización de aquellas sociedades arrendatarias. The city of Valencia …
DNA barcodes reveal the presence of the introduced freshwater leechHelobdella europaeain Spain
2013
Abstract We report the finding of the freshwater leech Helobdella europaea in Spain for the first time. Three leech specimens were found attached to the European pond turtle Emys orbicularis. Helobdella europaea is not a blood feeder and, like all members of the genus, feeds on the hemolymph of aquatic invertebrates including snails and worms. Despite the fact that the original geographical distribution or source population of this species is unknown, the close relationship between H. europaea and leeches of the "triserialis" series (sensu Sawyer, 1986) suggests a New World origin. Given its ability to invade and persist in new environments, this leech has been described as a new species by…
Hypericum scruglii sp. nov. (Guttiferae) from Sardinia
2010
A new species of Hypericum (Guttiferae) from Sardinia, H. scruglii, is described and illustrated. It occurs on damp soil, near springs or streams with freshwater, where it grows with numerous hygrophytes. This diploid species (2n � 16) belongs to the sect. Adenosepalum and is closely related to H. tomentosum, a species widespread in the west Mediterranean region. During field investigations in Sardinia, very peculiar populations of Hypericum L. were found occuring on damp soils and limited to calcareous substrates. These plants showed a close morphological and ecological relationship with H. tomentosum L., a species belonging to sect. Adenosepalum Spach. As emphasized by Robson (1996), the …
Notulae to the Italian native vascular flora: 14
2022
In this contribution, new data concerning the distribution of native vascular flora in Italy are presented. It includes new records, confirmations, and status changes to the Italian administrative regions. Nomenclatural and distribution updates, published elsewhere, and corrigenda are provided as Suppl. material 1.