In many OECD countries, statutory corporate tax rates are lower than personal income tax rates. The present paper argues that this tax rate differentiation is an optimal tax policy if there are problems of asymmetric information between investors and firms in the capital market. The reduction of...

This paper analyzes the interactions between international environmental policy and multinational corporate strategy. The main contribution is building a new conceptual framework to analyze the type of corporate strategy developed in the presence of both national and international environmental...

This research volume in honour of the late Daniél Van Den Bulcke, one of the founding fathers of the European Business Academy (EIBA) and a core institution builder of the Academy of International Business (AIB), focuses on conceptual innovations in assessing the impact of institutions on...