This paper reviews recent political proposals for a flat tax within a broad historical perspective. That perspective traces economic and philosophical arguments about a “just” tax from the 16th century to the present, focusing on progressive versus flat marginal tax rates. The conclusion is...

In business to business marketing, customer service offers firms the opportunity to differentiate themselves from competitors and thereby establish a competitive edge. However, competing on the basis of customer service presents its own problems in the area of effectively segmenting markets and...

Oligopolistic markets typically revert to some form of non‐price competition in order to differentiate their goods and services. Customer services that are associated with tangible product offerings present an opportunity for firms attempting to differentiate themselves. This article presents...