Personal Aggressiveness and War
In: International affairs
ISSN: 1468-2346
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In: International affairs
ISSN: 1468-2346
In this paper we deal with voluntary and compulsory redistribution in an economy where the enforcement of property rights is costly. Two agents engage in a common-pool contest and two types of potential distortions arise: the waste of resources in the contest and the dilution of incentives to produce as a result of the existens of externalities in the conflict equilibrium. We were able to show the following results: (i) In some situations Pareto-improving redistribution occurs voluntarily. (ii) Otherwise, the government may choose an indirect way to improve production in the presence of appropriation: In a situation of partial anarchy in some market redistributive policies in other markets may help to reduce the inefficiency in the anarchic market.
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In: Theory and society: renewal and critique in social theory, Band 5, Heft 2, S. 229-242
ISSN: 0304-2421
In: Theory and society: renewal and critique in social theory, Band 5, Heft 2, S. 229-242
ISSN: 1573-7853
In: The American journal of sociology, Band 51, Heft 5, S. 423-432
ISSN: 1537-5390
In: Logos, universality, mentality, education, novelty: Logos, universalitate, mentalitate, educație, noutate. Section Social sciences = Secțiunea Științe sociale, Band 12, Heft 1
ISSN: 2458-1054
This paper tackles the findings of a research aimed at detecting aggressiveness and at identifying differences between types and levels of aggressiveness in institutionalized children in Romania. The paper relied on the results collected after examining a group of 200 institutionalized children living in social service centers or in foster families. We used the Buss-Perry (1992) aggressiveness questionnaire, which measures four dimensions of aggressiveness, namely physical aggressiveness, verbal aggressiveness, anger and hostility. The results reveal the presence of all forms of aggressiveness in the whole group of subjects, with higher scores in female subjects compared to male subjects. This enabled us to conclude, among others, that there are some shortcomings of the protection system as concerns its beneficiaries and their evolution, aspects that determine them to develop different forms of aggressiveness.
In: North American Journal of Economics and Finance, forthcoming
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In: International Journal of Finance and Economics, Forthcoming
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Working paper
In: China Accounting and Finance Review, 24(1)
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In: China Accounting & Finance Review, Band 24, Heft 1
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This study aims to analyze the effect of corporate social responsibility on tax aggressiveness. Agency theory is used to explain the relationship between corporate social responsibility variables and tax aggressiveness. The relationship between principal and agent has different interests. The agent has more information than the principal, so opportunistic actions may occur by agents through tax aggressiveness; furthermore, agents use corporate social responsibility to hide these opportunistic actions. The research sample used is the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2013-2020. The results of the analysis of 96 samples show that corporate social responsibility has a negative and significant effect on tax aggressiveness. This means that the higher the company carries out corporate social responsibility activities, the smaller the company is willing to take tax aggressiveness actions. This shows that companies tend to avoid tax aggressiveness and comply more with applicable tax regulations to improve the company's image as obedient taxpayers. Although corporate social responsibility is bound by regulations, companies do not take advantage of it in terms of aggressive tax practices. Furthermore, the company shows a tendency to enforce the government's plan in terms of tax revenue along with the company's long-term goals. This study expands the focus of the literature on developed economies by examining the relationship between corporate social responsibility and corporate tax aggressiveness in an emerging Asian economic setting, namely Indonesia. It is also an empirical study that focuses on mining companies in Indonesia.
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Working paper
This study investigates the relation between corporate political connections and tax aggressiveness. We study a broad array of corporate political activities, including the employment of connected directors, campaign contributions, and lobbying. Using a large hand-collected data set of U.S. firms' political connections, we find that politically connected firms are more tax aggressive than nonconnected firms, after controlling for other determinants of tax aggressiveness, industry and year fixed effects, and the endogenous choice of being politically connected. Our findings are robust to various measures of political connections and tax aggressiveness. These results are consistent with the conjecture that politically connected firms are more tax aggressive because of their lower expected cost of tax enforcement, better information regarding tax law and enforcement changes, lower capital market pressure for transparency, and greater risk-taking tendencies induced by political connections.
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In: World Marxist review, Band 28, Heft 7, S. 30-36
ISSN: 0266-867X
In: The journal of psychology: interdisciplinary and applied, Band 114, Heft 2, S. 227-234
ISSN: 1940-1019