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Year of publication
Subject
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Rules of origin 761 Ursprungsregeln 761 Designation of origin 259 Herkunftsbezeichnung 259 Consumer behaviour 225 Konsumentenverhalten 225 Theorie 159 Theory 159 Brand image 157 Markenimage 157 EU countries 130 EU-Staaten 130 Excise tax 82 Verbrauchsteuer 82 Welt 77 World 77 Handelspräferenzen 69 Trade preferences 69 Multinationales Unternehmen 68 Steuerwettbewerb 68 Tax competition 68 Transnational corporation 66 Brand management 63 Markenführung 63 Umsatzsteuer 59 Sales tax 58 China 52 International marketing 51 Destination principle 50 Internationales Marketing 50 Steuerharmonisierung 50 Bestimmungslandprinzip 49 USA 48 Brand 47 Tax harmonization 47 United States 47 Steuerwirkung 46 Tax effects 46 Markenartikel 45 Country of origin 42
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Online availability
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Free 171 Undetermined 142
Type of publication
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Article 492 Book / Working Paper 268 Journal 1
Type of publication (narrower categories)
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Article in journal 422 Aufsatz in Zeitschrift 422 Graue Literatur 151 Non-commercial literature 151 Arbeitspapier 137 Working Paper 137 Aufsatz im Buch 68 Book section 68 Hochschulschrift 19 Thesis 15 Amtsdruckschrift 10 Government document 10 Collection of articles of several authors 7 Sammelwerk 7 Konferenzschrift 6 Case study 4 Fallstudie 4 Advisory report 3 Conference proceedings 3 Gutachten 3 Collection of articles written by one author 2 Conference paper 2 Konferenzbeitrag 2 Sammlung 2 Abstract 1 Bibliografie 1 Bibliografie enthalten 1 Bibliography included 1 CD-ROM, DVD 1 Elektronischer Datenträger 1 Festschrift 1 Forschungsbericht 1 Gesetz 1 Law 1
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Language
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English 678 German 76 French 6 Spanish 6 Portuguese 2 Hungarian 1 Swedish 1
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Author
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Haufler, Andreas 51 Pflüger, Michael 15 Krishna, Kala 14 Schjelderup, Guttorm 14 Genser, Bernd 12 De Melo, Jaime 11 Richter, Wolfram F. 10 Lockwood, Ben 9 Stähler, Frank 9 Devereux, Michael P. 8 Fehr, Hans 8 Inama, Stefano 8 López-García, Miguel-Ángel 8 Auerbach, Alan J. 7 Cadot, Olivier 7 Edwards, Lawrence 7 Kee, Hiau Looi 7 Keen, Michael 7 Lawrence, Robert Z. 7 Myles, Gareth D. 7 Lahiri, Sajal 6 Manchin, Miriam 6 Antoniou, Fabio 5 Behrens, Kristian 5 Brenton, Paul 5 Carrère, Céline 5 Demidova, Svetlana A. 5 Hamilton, Jonathan H. 5 Hatzipanayotou, Panos 5 Ottaviano, Gianmarco I. P. 5 Thisse, Jacques-François 5 Tsakiris, Nikos 5 Bach, Stefan 4 Cherkashin, Ivan 4 De Meza, David E. 4 Diamantopoulos, Adamantios 4 Felbermayr, Gabriel 4 Geōrgakopulos, Theodōros A. 4 Giraldi, Janaina de Moura Engracia 4 Grubert, Harry 4
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Institution
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National Bureau of Economic Research 7 Europäische Kommission 4 Deutschland / Ursprungslandkommission 2 Internationale Vereinigung für Steuerrecht 2 Aktionsgemeinschaft Rationeller Verkehr 1 Asian Development Bank 1 Australien / Productivity Commission 1 Bengal (India) / Supreme Court of Judicature 1 Centre for Economic Policy Research 1 Centre for European Policy Studies 1 Dansk Institut for Internationale Studier 1 Deutsches Institut für Wirtschaftsforschung 1 EATLP Annual Congress <2020, Wien> 1 Europäischer Gerichtshof 1 Europäisches Parlament / Generaldirektion Externe Politikbereiche der Union 1 Institut für Weltwirtschaft 1 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 1 International Chamber of Commerce 1 Nordic Council of Ministers 1 OECD 1 Panepistēmio Kypru / Department of Economics 1 Symposium für Otto H. Jacobs zum 65. Geburtstag <2004, Mannheim> 1 UNCTAD 1 University of Exeter / Department of Economics 1 Universität Regensburg / Wirtschaftswissenschaftliche Fakultät 1 Vereinte Nationen / Economic Commission for Latin America and the Caribbean 1
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Published in...
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Journal of business research : JBR 18 Journal of global marketing 18 Journal of international business studies : JIBS ; an official journal of the Academy of International Business 16 Asia Pacific journal of marketing and logistics 15 CESifo working papers 15 International tax and public finance 14 Journal of international consumer marketing 12 FinanzArchiv : public finance analysis 10 International marketing review 10 Discussion paper / Centre for Economic Policy Research 9 Diskussionsbeiträge / 2 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 Journal of world trade : law, economic policy, public policy 8 International marketing and the country of origin effect : the global impact of 'Made in Italy' 7 NBER working paper series 7 The journal of brand management : an international journal 7 Journal of public economics 6 Journal of marketing management : MM 5 Journal of public economic theory 5 Journal of retailing and consumer services 5 Marketing letters : a journal of research in marketing 5 NBER Working Paper 5 CESifo Working Paper Series 4 Journal of consumer behaviour : an international research review 4 Journal of euromarketing 4 Journal of global scholars of marketing science : bridging Asia and the world ; JGSMS 4 Journal of international economics 4 Journal of international marketing 4 Journal of promotion management : JPM 4 Management international review : mir ; journal of international business 4 UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis 4 Working paper / National Bureau of Economic Research, Inc. 4 Asian business & management 3 CoFE discussion papers 3 Cross cultural management : an international journal 3 Der Betrieb 3 Discussion paper series / Zentrum für Finanzen und Ökonometrie, Universität Konstanz 3 Discussion papers in economics 3 Europäische Hochschulschriften / 5 3 International business review : the official journal of the European International Business Academy 3
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Source
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ECONIS (ZBW) 761
Showing 1 - 50 of 761
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Cultures and institutions : dispositional and contextual explanations for country-of-origin effects in MNC "ethnocentric" staffing practices
Lee, Hyun-jung; Yoshikawa, Katsuhiko; Harzing, Anne-Wil - In: Organization studies : an international … 43 (2022) 4, pp. 497-519
Persistent link: https://ebtypo.dmz1.zbw/10013175538
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An analysis of the product-specific rules of origin of the regional comprehensive economic partnership
Asian Development Bank - 2022
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Effects of Emigration on Gender Norms in Countries of Origin
Yakubenko, Slava; Azarnert, Leonid V. - 2022
This paper studies the effect of emigration on gender norms in countries of migrants’ origin. We use an instrumental variable strategy that allows us to estimate a causal effect of emigration on gender inequality. Our findings suggest that emigration to countries with low (high) levels of...
Persistent link: https://ebtypo.dmz1.zbw/10013312175
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A primer on rules of origin as non-tariff barriers
Kniahin, Dzmitry; De Melo, Jaime - In: Journal of risk and financial management : JRFM 15 (2022) 7, pp. 1-23
An explosion of different preferential rules of origin (PROO) has accompanied the spread of preferential trade agreements (PTAs) around the world. Complying with PROO requirements entail costs for producers, exporters, and customs officials. Observers, firms, customs officials, and policymakers...
Persistent link: https://ebtypo.dmz1.zbw/10013369576
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The impact of apparel specific rules of origin on U.S. textile and apparel trade : case study on CAFTA-DR countries
Colby-Oizumi, Heidi; Freund, Kimberlie; Tsigas, Marinos E. - 2022
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Avoiding uncertainty, consumer ethnocentrism and xenocentrism, the image of the country of origin, as determinants of acceptance of foreign brands
Zdravković, Stefan - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 13 (2022) 2, pp. 13-20
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Rules of origin across African regional trading agreements : a landscape with measures to address challenges at harmonization
Gourdon, Julien; Kniahin, Dzmitry; De Melo, Jaime; … - In: Journal of African trade : official journal of the … 8 (2021) 1, pp. 96-108
To become operational, the African Continental Free Trade Area (AfCFTA) must harmonize Rules of Origin (ROO) across Africa's Preferential Trade Agreements (PTAs) along two dimensions: regime-wide rules and product-specific rules. This paper describes and evaluates these ROO across the major...
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Reaping the AfCFTA potential through well-functioning rules of origin
Tsowou, Komi; Davis, Junior - In: Journal of African trade : official journal of the … 8 (2021) 2, pp. 88-102
The African Continental Free Trade Area (AfCFTA) Rules of Origin (RoOs) determine the conditions for the application of the Agreement's tariff preferences. The effectiveness of existing preferential trade agreements within the continent is undermined by heterogeneous RoO regimes and costly trade...
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The EU-Turkey Customs Union and trade relations : what options for the future? : in-depth analysis requested by the INTA committee
Yalçin, Erdal; Felbermayr, Gabriel - Europäisches Parlament / Generaldirektion Externe … - 2021
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Rules of origin and exports in developing economies
Tanaka, Kiyoyasu; Fukunishi, Takahiro - 2021
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Análisis comparativo de los regímenes de origen de la Alianza del Pacífico y el Tratado Integral y Progresista de Asociación Transpacífico
Contreras Osorio, Rodrigo - Vereinte Nationen / Economic Commission for Latin … - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012515945
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Tax Credits, Source Rules, Trade and Electronic Commerce : Behavioral Margins and the Design of International Tax Systems
Grubert, Harry - 2021
The paper provides a framework for designing international tax rules by outlining the various behavioral margins they apply to. It then goes on to analyze three specific policy issues in terms of preserving the neutrality of choices along the relevant margins: (1) Which foreign taxes should be...
Persistent link: https://ebtypo.dmz1.zbw/10013318800
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Market Structure and the Taxation of International Trade
Haufler, Andreas; Pflüger, Michael - 2021
The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated...
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Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
Richter, Wolfram F. - 2021
In Europe, the competence for social security and the right to levy income tax lie with the country of employment in cross-border matters. This has two disadvantages. First, the Employment Principle distorts active persons' choice of place of work. Second, the employment-based regulation of...
Persistent link: https://ebtypo.dmz1.zbw/10013320537
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International Commodity Taxation Under Monopolistic Competition
Haufler, Andreas; Pflüger, Michael - 2021
We analyze non-cooperative commodity taxation in a symmetric two-country trade model characterized by monopolistic competition and international firm and capital mobility. In this setting, taxes in one country affect foreign welfare through the relocation of mobile firms and through changes in...
Persistent link: https://ebtypo.dmz1.zbw/10013320856
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Efficiency Properties of Labor Taxation in a Spatial Model of Restricted Labor Mobility
Guggenberger, Patrik; Kaul, Ashok; Kolmar, Martin - 2021
We examine the efficiency properties of labor taxation. A spatial model of an economy is introduced whose key feature is a new approach to restricted labor mobility. We characterize the efficient allocation of labor and properties of a decentralized equilibrium. An efficient allocation of labor...
Persistent link: https://ebtypo.dmz1.zbw/10013320998
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Tacit Collusion Under Destination- and Origin-Based Commodity Taxation
Haufler, Andreas; Schjelderup, Guttorm - 2021
The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each others's home market and tax rates differ across...
Persistent link: https://ebtypo.dmz1.zbw/10013321086
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The Threat to the German Welfare State
Sinn, Hans-Werner - 2021
Germany is in a dilemma. Low wage competition via product and factor markets increases the demands on the welfare state, but increased systems competition in the context of international factor mobility reduces the possibilities of maintaining it. The welfare state has important allocative...
Persistent link: https://ebtypo.dmz1.zbw/10013321111
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Commodity Taxation and International Trade in Imperfect Markets
Haufler, Andreas; Schjelderup, Guttorm; Stähler, Frank - 2021
This paper studies non-cooperative commodity taxation in a trade model with imperfect competition and trade costs. Nationally optimal tax policy simultaneously tries to correct the domestic distortion from imperfect competition and to shift rents to the home country. Importantly, this trade-off...
Persistent link: https://ebtypo.dmz1.zbw/10013321197
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Implementing Free Trade Areas : Rules of Origin and Hidden Protection
Krishna, Kala; Krueger, Anne O. - 2021
This paper focuses on the effects of rules of origin in Free Trade Areas. We first point out that even rules of origin which are not restrictive, namely those which do not raise costs of production, have very pronounced effects on trade and investment flows. We then look at some different ways...
Persistent link: https://ebtypo.dmz1.zbw/10013247266
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Nationalism in the produce aisle : using country of origin labels to stir patriotism and animosity
Heiman, Amir; Just, David - In: Q open : a journal of agricultural, climate, … 1 (2021) 1, pp. 1-18
This study aims to determine how feelings of nationalism or patriotism for one's own country and feelings of animosity for countries that are in political conflict affect consumers’ willingness to refrain from buying products from various origins. Four hundred forty-two shoppers participated...
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Does e-commerce ease or intensify tax competition? : destination principle vs. origin principle
Aiura, Hiroshi; Ogawa, Hikaru - 2021
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Effects of Emigration on Gender Norms in Countries of Origin
Azarnert, Leonid V.; Yakubenko, Slava - 2021
This paper studies the effect of emigration on gender norms in countries of migrants’ origin. We use an instrumental variable strategy that allows us to estimate a causal effect of emigration on gender inequality. Our findings suggest that emigration to countries with low (high) levels of...
Persistent link: https://ebtypo.dmz1.zbw/10013312071
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - In: International tax and public finance 28 (2021) 5, pp. 1188-1210
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Rules of origin and exporters' value-added
Kniahin, Dzmitry; Olarreaga, Marcelo - 2023
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Branding Taxation
Nguyen, Xuan-Thao - 2020
Branding is important not only to businesses,but also to the economy. The intellectual property laws and tax laws should thus further the legitimate goals of encouraging and protecting brand investments while maintaining a sound tax base. Intellectual property protections for branding depend on...
Persistent link: https://ebtypo.dmz1.zbw/10012846174
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The influence of Country of Origin Image on Vietnamese Consumer Attitudes Towards Vietnamese Garments
Ha Nam Khanh, Giao - 2020
The study analyses the factors of Country of Origin Image influencing Vietnamese consumer attitudes towards Vietnamese garments by surveying 366 customers. Cronbach's Alpha analysis and EFA analysis together with multiple regression analysis were used with SPSS. The results show that only two...
Persistent link: https://ebtypo.dmz1.zbw/10012823792
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Rules of Origin and Market Power
Chung, Wanyu - 2020
We study how domestic content requirements in Free Trade Areas (FTAs) affect market power and market structure in concentrated intermediate goods markets. We show that content requirements increase oligopolistic markups beyond the level that would obtain under an equivalent import tariff, and we...
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A comprehensive comparison of rules of origin in U.S. trade agreements
Powers, William; Ubee, Ricky - 2020
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Tariff elimination versus tax avoidance: free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2020
This study explores the new roles of rules of origin (ROO) when multinational enterprises (MNEs) manipulate their transfer prices to avoid a high corporate tax. ROO of a free trade agreement (FTA) require exporters to identify the origin of exports to be eligible for a preferential tariff rate....
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Rules of origin and market power
Chung, Wanyu; Perroni, Carlo - 2020
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Brand's country-of-origin effect on demand for hotels : an exploratory study
Ribaudo, Giorgio - In: Contemporary economics 14 (2020) 1, pp. 38-57
The purpose of this study is to explore the effects of a brand’s country-of-origin for a hotel on its geographic markets. The globalization of tourist markets has recently increased the importance of foreign demand for most European destinations, and the role of brands in attracting foreign...
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Sistematización y evaluación de las reglas y la certificación de origen de las exportaciones uruguayas
Lalanne, Álvaro - 2020
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The impact of country of origin on brand equity : an analysis of the wine sector
Passagem, Nadia; Crespo, Cátia Fernandes; Almeida, … - In: Wine Economics and Policy 9 (2020) 2, pp. 63-81
The purpose of this study is to explore the country of origin´s effects on brand equity dimensions. This research selected wine as the product category and data were collected from Portuguese and Canadian consumers. Our conceptual framework incorporates the influence of country of origin on...
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The EU's reform in rules of origin and international trade : evidence from Cambodia
Tanaka, Kiyoyasu - 2020
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Does effects of brand origin misperception jeopardize brand equity?
Tseng, Ting-Hsiang; Chan, Nga Cheng; Liu, Matthew Tingchi; … - In: Asia Pacific journal of marketing and logistics 34 (2022) 1, pp. 209-226
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Rules of origin in international trade
Inama, Stefano - 2022 - Second edition
Efforts to establish multilateral rules -- The Uruguay Round Agreement on rules of origin: the harmonization work programme of non-preferential rules of origin -- Phytosanitary measures (SPS) -- Preferential rules of origin -- The economics of rules of origin -- Drafting rules of origin in...
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Nationality biases in peer evaluations : the country-of-origin effect in global virtual teams
Tavoletti, Ernesto; Stephens, Robert D.; Taras, Vas; … - In: International business review : the official journal of … 31 (2022) 2, pp. 1-13
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Improving preferential market access through rules of origin : firm-level evidence from Bangladesh
Sytsma, Tobias - In: American economic journal / Economic policy 14 (2022) 1, pp. 440-472
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A primer on rules of origin as non-tariff barriers
Kniahin, Dzmitry; De Melo, Jaime - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012878963
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Partitioned country-of-origin effect on consumer behavior : a meta-analysis
De Nisco, Alessandro; Oduro, Stephen - In: Journal of international consumer marketing 34 (2022) 5, pp. 592-615
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Analysing the effect of country of origin on customer perception of product quality in foreign car exhibitions in Iran
Rezaei, Hadi; Ansari, Azarnoush - In: International journal of productivity and quality … 37 (2022) 1, pp. 79-98
Persistent link: https://ebtypo.dmz1.zbw/10013448930
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Rules of origin in international trade
Inama, Stefano - 2022 - Second edition
Efforts to establish multilateral rules -- The Uruguay Round Agreement on rules of origin: the harmonization work programme of non-preferential rules of origin -- Phytosanitary measures (SPS) -- Preferential rules of origin -- The economics of rules of origin -- Drafting rules of origin in...
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A study of consumer ethnocentrism : review of antecedents and consequences
Chopra, Subhanjali; Chaudhary, Meenakshi - In: Manthan : journal of commerce and management 9 (2022) 1, pp. 100-124
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How do customers engage in social media-based brand communities : the moderator role of the brand's country of origin?
Huang, Yu; Zhang, Xu; Zhu, Hong - In: Journal of retailing and consumer services 68 (2022), pp. 1-11
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A longitudinal analysis of country image and brand origin effects
Magnusson, Peter; Zdravkovic, Srdan; Westjohn, Stanford A. - In: International marketing review 39 (2022) 4, pp. 912-930
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Measuring country of origin effects in online shopping implicitly : a discrete choice analysis approach
Brand, Benedikt; Baier, Daniel - In: International marketing review 39 (2022) 4, pp. 955-983
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Country of origin effects on the average annual values of NHL player contracts
Fenn, Aju J.; Gerdes, Lucas; Rothstein, Samuel - In: International Journal of Financial Studies : open … 7 (2019) 2/24, pp. 1-11
Using data from 2005 to 2016, this paper examines if players in the National Hockey League (NHL) are being paid a positive differential for their services due to the competition from the Kontinental Hockey League (KHL) and the Swedish Hockey League (SHL). In order to control for performance, we...
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On the principles of commodity taxation under interregional externalities
Antoniou, Fabio; Hatzipanayotou, Panos; Michael, Michael S. - Panepistēmio Kypru / Department of Economics - 2019
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Consumer ethnocentrism in developing countries
Karoui, Sedki; Khemakhem, Romdhane - In: European research on management and business economics 25 (2019) 2, pp. 63-71
Previous research has shown that consumers in developed countries display a high level of consumer ethnocentrism by prioritizing local products over foreign manufactured ones. Paradoxically, it is generally believed that consumers from developing countries, and least developed countries, are...
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