Rent-sharing between firm owners and workers is a robust empirical finding. If workers bargain with firms, information on the actual surplus is essential. When the firm can use profit shifting to create private information on the surplus, it can thereby reduce its wage bill. We study how rent sharing and this wage incentive for profit shifting affect the ability of governments to tax multinational companies in a standard model of international tax competition. We find that if firms only have a tax incentive for profit shifting, rent-sharing decreases the competitive pressure on the large country and leads to higher equilibrium tax rates. When we allow for the wage channel, this result can change. If the wage incentive is sufficiently strong, rent-sharing increases the competitive pressure on the large country, implying a lower equilibrium tax rate.
In: International journal of legal information: IJLI ; the official journal of the International Association of Law Libraries, Volume 22, Issue 1, p. 78-79
Advances in information and communication technologies – global Internet, social media, Internet of Things, and a range of related science-driven innovations and generative and emergent technologies – continue to shape a dynamic communication and information ecosystem for which there is no precedent. These advances are powerful in many ways. Foremost among these in terms of salience, ubiquity, pervasiveness, and expansion in scale and scope is the broad area of artificial intelligence. They have created a new global ecology; yet they remain opaque and must be better understood— an ecology of "knowns" that is evolving in ways that remain largely "unknown." Especially compelling is the acceleration of Artificial Intelligence – in all its forms – with far-ranging applications shaping a new global ecosystem for which there is no precedent. This chapter presents a brief view of the most pressing challenges, articulates the logic for worldwide agreement to retain the rule of law in the international system, and presents salient features of an emergent International Accord on Artificial Intelligence. The Framework for Artificial Intelligence International Accord (AIIA) is an initial response to this critical gap in the system of international rules and regulations. ; This material is based on work supported by the MIT Political Science Department & U.S. Department of Defense. Any opinions, findings, conclusions or recommendations therein are those of the author(s) and do not necessarily reflect the views of the U.S. Department of Defense.
Intro -- Preface -- Acknowledgements -- Contents -- About the Author -- Abbreviations -- List of Charts -- List of Tables -- 1 Introduction -- 1.1 Introduction -- 1.2 Methodology -- 1.2.1 Law and Economics -- 1.2.2 Comparative Law -- 1.2.3 Behavioural Studies -- 1.2.4 Business and Entrepreneurship Studies -- 1.3 Structure -- 1.4 Academic and Social Relevance -- 1.5 Limitations -- References -- 2 Emerging Digital Markets and Regulation -- 2.1 Global Trend of Digital Economy -- 2.1.1 The Development of Online Business -- 2.1.2 Global Market Capitalization -- 2.1.3 Digital Consumers -- 2.2 Online Platforms -- 2.2.1 Defining Online Platforms -- 2.2.2 "Free Service" Supplier -- 2.2.3 Gatekeepers -- 2.2.4 Platform Ecosystem -- 2.3 Digital Giants and Market Power -- 2.4 Regulations in Digital Markets -- 2.4.1 Policy Developments in the EU on Regulating Digital Economy -- 2.4.2 Regulations on the Digital Economy in Other Countries -- 2.4.3 General Policy Recommendations -- 2.5 Conclusions -- References -- 3 Online Markets and Nonprice Competition -- 3.1 Introduction -- 3.2 Characteristics of Online Market -- 3.2.1 Dynamic Efficiency and Innovation -- 3.2.2 Multi-sided Market -- 3.2.3 Indirect Network Effects -- 3.2.4 Switching-Costs -- 3.3 Attention-Based Nonprice Competition -- 3.4 New Organizational Forms and Revenue Models -- 3.5 Winner-Take-All Markets -- 3.6 Policy Implications -- 3.7 Conclusions -- References -- 4 Data Monopolies and Competition Law -- 4.1 Introduction -- 4.2 Definition of Data -- 4.2.1 4 V -- 4.2.2 Data Values -- 4.2.3 The Use of Data -- 4.2.4 Data Governance -- 4.3 Characteristics of Data -- 4.3.1 Low Cost of Collecting and Storing -- 4.3.2 Non-exclusive and Non-rivalrous -- 4.3.3 The Value Decreases Over Time -- 4.4 Data Driven Productivity Effects -- 4.5 Data and Online Business -- 4.6 Implications for Competition Law.
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In: International journal of knowledge society research: IJKSR ; an official publication of the Information Resources Management Association, Volume 4, Issue 1, p. 43-56
In this paper, the role of Information and Communication Technology (ICT) and its challenges and opportunities in Indian education sector has been highlighted. Towards the end, the paper also presents a comparative study of ICT awareness and penetration among south Asia countries. Various reports were collected from difference government and private domains and the facts are summarized in this paper. The paper has succinctly reviewed the status of ICT in Indian education system. The research is based on the compilation of information available till 2010.
Open Government is one of the main roads for accelerating development and ensuring sustainable development.One of the strategies to encourage open government is by implementing what is the mandate of the Law on public information openness well.For citizens, this law means a guarantee to citizens to obtain public information in order to increase their active role in governance.As for government institutions, the law provides the obligation to government institutions to open access to public information, actively (without preceded by the request), and passively (with the request by the requestor) to the community.However, when citizens try to access the public information, it is not uncommon for the answer to be obtained is "This is the system", "The procedure is like this", "I am not authorized".This is the background of research on how collaboration among local government institutions in Padang Panjang Municipality in realizing public information openness.With qualitative descriptive method, through the analysis of data in ethics and emic found that Local Government of Padang Panjang Municipality developed collaboration among government institutions that marked by the cooperation, interaction, compromise of some related elements to encourage public information openness.One of the ways implemented by Local Government of Padang Panjang Municipality is by the establishment of Management Officer of Information and Documentation or Pejabat Pengelola Informasi dan Dokumentasi (PPID) or consisting of Main PPID (PPID Utama) and Asssisytance PPID (PPID Pembantu).For the future, it is required a clear Standard Operating Procedure for the local government work unit to network each other in encouraging the openness of public information, so the impression that the responsibility of creating public information openness in Padang Panjang Municipality is only a function of PPID can be eliminated.
In: Coughlan , N E , Lyne , L , Cuthbert , R N , Cunningham , E M , Lucy , F E , Davis , E , Caffrey , J M & Dick , J T A 2020 , ' In the black: Information harmonisation and educational potential amongst international databases for invasive alien species designated as of Union Concern ' , Global Ecology and Conservation , vol. 24 , e01332 . https://doi.org/10.1016/j.gecco.2020.e01332
Since 2016, the European Union (EU) has required Member States to prevent, control and eradicate selected invasive alien species (IAS) designated as Species of Union Concern. To improve these conservation efforts, online information systems are used to convey IAS information to the wider public, often as a means to bolster community-based environmental monitoring. Despite this, both the conformity and quality of information presented amongst online databases remain poorly understood. Here, we assess the harmonisation and educational potential of four major IAS databases (i.e., conformity of information and information quality, respectively): CABI, EASIN, GISD and NOBANIS. All databases were interrogated for information concerning 49 IAS of Union Concern. For each species, information presented within the evaluated databases was scored in relation to several key topics: morphological identification; EU distribution; detrimental impacts; control options; and the use of source material citations. Overall, scores differed significantly among databases and thus lacked harmonisation, whereby CABI ranked significantly highest based on the combined scores for all topics. In addition, CABI ranked highest for the individual topics of species identification, impacts, control options, and for the use of citations. EASIN ranked highest for species distribution data. NOBANIS consistently ranked as the lowest scoring database across all topics. For each topic, the highest scoring databases achieved scores indicative of detailed or highly detailed information, which suggests a high educational potential for the information portrayed. Nevertheless, the extent of harmonisation and quality of information presented amongst online databases should be improved. This is especially pertinent if online databases are to contribute to public participatory monitoring initiatives for IAS detection.
In den letzten Jahren mehren sich Forderungen, dass private Unternehmen am Gemeinwohl orientiert wirtschaften und damit ihrer Corporate Social Responsibility (CSR) nachkommen sollen. Mit der CSR-Richtlinie hat diese Diskussion Einzug in das Aktien-, Bilanz- und Kapitalmarktrecht gehalten. Patrick A. Hell nimmt diese Richtlinie, die kapitalmarktorientierte Unternehmen zur Veröffentlichung nichtfinanzieller Informationen zwingt, zum Ausgangspunkt seiner Untersuchung. Dabei bereitet er die Grundlage für die Analyse des geltenden Rechts durch eine rechtshistorische, rechtsfunktionale und rechtsökonomische Darstellung nichtfinanzieller Publizität. Besonderen Raum nehmen bei den Ausführungen zum geltenden Recht die Auswirkungen der bilanzrechtlichen Vorschriften auf das Aktienrecht ein. Der rechtsvergleichende Blick auf das US-amerikanische Recht führt zu einer kritischen Betrachtung des europäischen Ansatzes nichtfinanzieller Pflichtpublizität.
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