infonet-economy

Numerous scholars have accumulated evidence on the positive effects that employees' organizational justice perceptions exert on work-related outcomes such as affective commitment. However, research still lacks understanding of the underlying mechanisms connecting the two constructs. In this article we aim to narrow this gap by examining the concept of psychological ownership as...

The Lugano Convention is a set of rules, enacted to facilitate the recognition and enforcement of foreign judgments within the European Union and states outside of the EU, namely three members of the European Free Trade Association (Switzerland, Norway and Iceland). This article briefly describes the Swiss perspective, explaining the Swiss legislation relevant to the revised Lugano...

This qualitative field study examines how volunteering and managerialism shape the organizational identity of six patient organizations from six different European countries. Volunteers represent a large part of the workforce in most voluntary
associations. Even though the phenomenon of volunteering is becoming more and more important for organizations and society alike, so far...

Social entrepreneurship in the third sector is largely represented as an indispensable response to declines in government subsidies and private donations. This contribution uses ideology critique to turn this logic on its head: summoning the heroic and monumental, iconic representations conceal that social entrepreneurship might be less a "necessity" than an ideological...

Selten ist die Ohnmacht der Politik gegenüber den globalen Finanzmärkten so deutlich geworden wie derzeit. Wie lässt sich, wenn überhaupt, der Finanzkapitalismus in gemeniwohlverträgliche Schranken verweisen und zugleich die freiheitsförderliche Rolle des privaten Eigentums stärken?

Dieser Essay ist erschienen im Web-Forum des NSW Netzwerk für sozial verantwortliche Wirtschaft...

This paper provides a theory of incorporation and taxation that emphasizes
the role of the corporate legal form in facilitating access to external capital
and the potential advantages of limited liability. Incorporation relaxes financing
constraints and makes corporations larger than comparable non-corporate
firms. For the same reason, a tax on corporations...

This commentary reflects on the recommendations of the Mirrlees Review on tax reform with a special focus on capital income taxation. Regarding the alternatives of moving to a consumption based tax system, the commentary discusses the relative merits of choosing an ACE system (allowance for corporate equity) rather than a cash-flow tax on the company level. It reviews the arguments...