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Backdating, tax evasion, and the unintended consequences of Canadian tax reform

Compton, Ryan; Sandler, Daniel; Tedds, Lindsay M. - 2010

In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000), we argue that these tax changes were largely...

Persistent link: https://www.econbiz.de/10015232778

Money laundering and tax evasion : Do international measures have a significant impact in sub-Saharan Africa?

Kohnert, Dirk - 2024

Sub-Saharan Africa (SSA) accounts for a third of the countries on the Financial Action Task Force (FATF) grey list. In the Money Laundering and Terrorist Financing (ML/TF) Ranking and Risk Assessment Tool, the region performed poorly in terms of resilience to ML/TF, with more than 60% of...

Persistent link: https://www.econbiz.de/10015213679

Les mesures internationales contre le blanchiment d’argent et l’évasion fiscale, ont-elles un impact significatif en Afrique subsaharienne ?

Kohnert, Dirk - 2024

Persistent link: https://www.econbiz.de/10015213680

The Political Determinants of the Depth of Banking Crises

Winkler, Nicolas - 2006

Seit dem Ende der Bretton-Woods Ära haben zahlreiche Bankenkrisen Volkswirtschaften immense Kosten auferlegt. Die vorliegende Studie beschäftigt sich mit den politökonomischen Einflussfaktoren auf die Tiefe dieser Bankenkrisen. Es wird argumentiert, dass nur schnelle und tiefgreifende...

Persistent link: https://www.econbiz.de/10009471832

Corruption and Central Banks

Schinke, Michael - 2005

welfare through their decisions. Yet, cases of central bank corruption abound. The dissertation provides examples of ?pure …? corruption in central banks. Only a few studies address corruption and similar, but not necessarily criminal, behavior of central … bank employees and governors, even though corruption in the central bank is obviously possible. By the very nature of their …

Persistent link: https://www.econbiz.de/10009484798

Three Essays on Anti-Corruption Legislation and Reform

Nell, Mathias - 2007

in and that put their clout for the fight against corruption in question. Against this background, three novel anti-corruption …. What is more, legislation can also take advantage of these chinks to fight corruption effectively.In Section II it is … United Nations Convention against Corruption (UNCAC) are used as benchmarks. In addition, the respective legal provisions …

Persistent link: https://www.econbiz.de/10009484807

An institution theory approach to the relationship between organization and society

Gebhardt, Christian - 2011

results of an extensive ethnographic field study of the 2006 to 2008 Siemens corruption scandal. We find that this event did … corporate corruption with regard to its regulative, normative, and cultural-cognitive dimensions. It is therefore particularly … perspective we reconstruct the development of the institutional context of the phenomenon corruption as well as its effects on the …

Persistent link: https://www.econbiz.de/10009447139

Advances in strategic network formation : preferences, centrality, and externalities

Buechel, Berno - 2009

The importance of social and economic networks has meanwhile been widely acknowledged throughout social sciences. Network positions are supposed to be important for both, consumers and suppliers. Examples are R&D collaborations, strategic alliances, knowledge management within organizations,...

Persistent link: https://www.econbiz.de/10009452644

Online consumer-to-consumer communication networks : an economic exploration of their formation and value

Harmsen-van Hout, Maria [Marjolein] Juliëtte Wilhelmina - 2009

Online Consumer-to-Consumer Communication Networks are characterized by informational and social benefits as well as time and effort costs for participants. Therefore, this dissertation takes an economic perspective on the network formation process as a determinant of value for consumers and...

Persistent link: https://www.econbiz.de/10009467397

Simulation der langfristigen Entwicklung des europäischen Elektrizitätsmarktes

Paulun, Tobias - 2009

Mit der Liberalisierung des europäischen Marktes für elektrische Energie haben sich die Randbedingungen für alle in diesem Markt tätigen Unternehmen grundlegend verändert. Um das langfristige Ziel eines europäischen Binnenmarktes zu erreichen, sind erhebliche Eingriffe in die unter...

Persistent link: https://www.econbiz.de/10009467426