infonet-economy

This paper analyzes the likely economic consequences of a specific proposal for corporate income tax reform in Switzerland that is based on the recent ERU (2001) report. The proposal includes a partial dividend tax relief, more effective taxation of capital gains, and a property tax reduction, all relating to qualified stakes in corporate firms. Based on an analytical and...

We report survey and experimental evidence on trust and voluntary cooperation from more than 630 non-student and student participants in rural and urban Russia. Our subjects have a diverse socioeconomic background that we relate to the answers of a survey on trust attitudes and to contribution behavior in a one-shot public goods game. We find that the socio-economic background...

Recent years have seen a proliferation of preferential trading agreements, with certain nations signing a sequence of agreements over time. This latter fact raises the question as to what factors determine the sequence of trade agreements that a nation, or group of nations, enters into. Drawing upon both long-standing European experience and recent developments in East Asia, this...

This contribution is based on the Ludwig von Bertalanffy Lecture delivered by the author at the 47th Conference of the International Society for the System Sciences (ISSS) in Crete, 7 July 2003. The conference was organized around the issue Conscious Evolution of Humanity: Using Systems Thinking to Construct Agoras of the Global Village. This article explores the potential and actual...

In the present study, we examined the effect of recruiter and applicant gender on recruiters' evaluations of applicants' qualifications as reported on actual applicant resumes. Forty recruiters evaluated applicant resumes that were randomly allocated to them. In total, 388 recruiter evaluations of applicant resumes comprised the sample. Results indicate that recruiter and...

This paper investigates the dynamic consequences of demographic change and various pension reform scenarios for Austria. The analysis is based on a computable overlapping-generations model with life-cycle labor supply, savings, and search unemployment. The public sector is decomposed into general government and an unfunded pension system with a tax - benefit linkage. Our quantitative...

In this numerical analysis of models for valuing employee stock options, the focus is on the impact of a model on the resulting option prices and the sensitivity of pricing differences between models with respect to changes in the parameters. For most models, the price reduction relative to standard options is uniquely determined by the expected life of the option. In fact, with the...

Prochaska and colleagues'(e.g., Prochaska, DiClemente, & Norcross, 1992) stages-of-change theory was employed in the current study to reconceptualize the assessment of motivation to learn. We used the stages-of-change framework to develop and test a multidimensional measure of learning motivation using 3 independent samples. The pattern of relationships among the learning...