1.

Record Nr.

UNINA9910780090903321

Autore

Bichler Martin

Titolo

The future of eMarkets : multi-dimensional market mechanisms / / Martin Bichler [[electronic resource]]

Pubbl/distr/stampa

Cambridge : , : Cambridge University Press, , 2001

ISBN

1-107-12264-3

0-511-32340-9

0-511-15281-7

0-521-80128-1

0-511-49253-7

0-511-11934-8

1-280-15482-9

0-511-04758-4

Descrizione fisica

1 online resource (xiii, 248 pages) : digital, PDF file(s)

Disciplina

658.8/4

Soggetti

Electronic commerce

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Nota di bibliografia

Includes bibliographical references (p. 230-245) and index.

Nota di contenuto

Cover; Half-title; Title; copyright; Contents; Figures; Tables; Preface; Acknowledgments; 1 Electronic Commerce and Electronic Marketplaces; 2 Internet Marketplaces ... A Technical Perspective; 3 The Difficulty of Setting Prices; 4 Methods for the Analyses and Design of Electronic Markets; 5 Automated Negotiations ... A Survey of State-of-the-Art Practices; 6 Experimental Analysis of Multi-Attribute Auctions; 7 Economic Models of Multi-Attribute Auctions; 8 Conclusions and Perspectives; Appendix: Utility Theory and Decision Analysis Techniques; References; Index

Sommario/riassunto

Dynamic pricing and on-line auctions are emerging as the preferred models for e-business. This multi-disciplinary 2001 book presents a framework of negotiation protocols for electronic markets. It was the first book to combine economics with computer science and the first to describe multidimensional auction mechanisms - i.e. automated negotiations on multiple attributes and/or multiple units of a product. In addition it summarises the introductory economics needed to



understand electronic markets, and surveys the literature on negotiation and auction theory. Case studies include the trading of financial derivatives. For use in the design, implementation and upgrade of electronic markets, for researchers in: economics, information systems and operations management, computer science and all students of the e-commerce phenomenon.

2.

Record Nr.

UNINA9910956813203321

Autore

Kumar Manmohan

Titolo

Globalization and Corporate Taxation / / Manmohan Kumar, Dennis Quinn

Pubbl/distr/stampa

Washington, D.C. : , : International Monetary Fund, , 2012

ISBN

9781557754813

1557754810

9781589065284

158906528X

Edizione

[1st ed.]

Descrizione fisica

1 online resource (51 p.)

Collana

IMF Working Papers

Altri autori (Persone)

QuinnDennis

Disciplina

332.1;332.152

Soggetti

Corporations - Taxation

Globalization

Business Taxes and Subsidies

Corporate & business tax

Corporate income tax

Corporate Taxation

Corporate taxes

Corporations

Globalization: General

Income tax

International Relations and International Political Economy: Other

Open Economy Macroeconomics

Personal Finance -Taxation

Personal Income and Other Nonbusiness Taxes and Subsidies

Personal income tax

Public finance & taxation

Public Finance

Revenue administration

Revenue

Taxation



Taxation, Subsidies, and Revenue: General

Taxes

United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Title from PDF title page (IMF Web site, viewed Oct. 31, 2012).

"Fiscal Affairs and Finance Department."

"October 2012."

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Cover; Contents; I. Introduction; II. Corporate Income Taxes and the Current Macroeconomic Context; III. Financial Globalization, Political Economy Factors, and Corporate Tax Rates; A. Open Economy Macroeconomics; B. Globalization and Strategic Considerations; C. Diffusion of Ideas; IV. Hypotheses; V. Data and Measures, and Methodology; VI. Results; VII. Conclusions; Figures; 1.Central Government Corporate Tax Rates by Region; 2. Corporate Income Tax Rate; 3. Unweighted Average of Central Government Corporate Revenue Central as Percent of GDP

4. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 1955-20095. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 1970-79; 6. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 1980-89; 7. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 1990-99; 8. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 2000-09; 9. Home Corporate Tax Rates vs. U.S. Corporate Tax Rates-Estimates from GMM System Estimations, Table 4; 10. Top Personal and Top Corporate Tax Rates Unweighted Global Averages 1981-2005; Tables

1a. Factor Analysis of Regressors and Regressand 1b. Factor Analysis of Regressors and Regressand; 2. Determinants of Corporate Tax Rates: Full Sample, OECD and non-OECD; 3. Determinants of Corporate Tax Rates: OECD, Emerging and Developing Economies I; 4. Determinants of Corporate Tax Rates: OECD, Emerging and Developing Economies II; 5. Corporate Taxation, Capital Share and Countries' Net Asset Position; Appendix Tables; 1. Corporate Tax Revenues as a Percentage of GDP; 2. Country Classification; References

Sommario/riassunto

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues—results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a “Stackelberg” type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted.