Labor unions and tax aggressiveness Chyz, James A.; Ching Leung, Winnie Siu; Zhen Li, Oliver ...
Journal of financial economics,
06/2013, Letnik:
108, Številka:
3
Journal Article
Recenzirano
We examine the impact of unionization on firms' tax aggressiveness. We find a negative association between firms' tax aggressiveness and union power and a decrease in tax aggressiveness after labor ...union election wins. This relation is consistent with labor unions influencing managers' in one, or both, of two ways: (1) constraining managers' ability to invest in tax aggressiveness through increased monitoring; or (2) decreasing returns to tax aggressiveness that arise from unions' rent seeking behavior. We also find preliminary evidence that the market expects these reductions around union elections and discounts firms that likely add shareholder value via aggressive tax strategies.
In Spain, regional policies on gender equality in the workplace must be coordinated with other policies at the European and national levels, in a multi-level governance framework. With this approach, ...this paper analyses, transversally and with a power distribution perspective, the areas of action and the powers of the autonomous communities in terms of making policies that achieve real equality between women and men in the workplace. The main premise of this paper is that in the field of labour relations, although autonomous communities do not have regulatory powers, they do have a wide range of action in the design and strategies of socio-labour policies and in their implementation. It is concluded that in Catalonia, the Statute of Autonomy of 2006 — which extensively recognises the rights linked to gender equality in the workplace — orders the creation of its own Catalan labour relations space where progress can be made in this direction through agreements and collective bargaining. Likewise, the approval of the Catalan Equality Law, although late, regulates a series of policies, objectives and instruments that allow for progress in greater gender equity in the field of labour relations.
Immigration controls are often presented by government as a means of ensuring 'British jobs for British workers' and protecting migrants from exploitation. However, in practice they can undermine ...labour protections. As well as a tap regulating the flow of labour, immigration controls function as a mould, helping to form types of labour with particular relations to employers and the labour market. In particular, the construction of institutionalised uncertainty, together with less formalised migratory processes, help produce 'precarious workers' over whom employers and labour users have particular mechanisms of control.
What do the recent trends in German economic development convey about the trajectory of change? Has liberalization prepared the German economy to deal with new challenges? What effects will ...liberalization have on the co‐ordinating capacities of economic institutions? This article argues that co‐ordination and liberalization are two sides of the same coin in the process of corporate restructuring in the face of economic shocks. Firms seek labour co‐operation in the face of tighter competitive pressures and exploit institutional advantages of co‐ordination. However, tighter co‐operation with core workers sharpened insider–outsider divisions and were built upon service sector cost cutting through liberalization. The combination of plant‐level restructuring and social policy change forms a trajectory of institutional adjustment of forming complementary economic segments which work under different rules. The process is driven by producer coalitions of export‐oriented firms and core workers’ representatives, rather than by firms per se.
•Comprehensive framework on culture's moderating role in job satisfaction models.•Focus on four key dimensions of culture and seven top drivers of job satisfaction.•Analyses are based on a sample ...from 24 nations.•Some job characteristics’ impacts vary significantly between countries.•Partially, these differences are moderated by individual dimensions of culture.
International research on job satisfaction suggests that the relationship between job characteristics and job satisfaction differs across countries. These differences might be due to an effect of cultural differences. However, to date, there has been little systematic research on the question if and how national culture moderates different job characteristics’ influences on job satisfaction. We address this research gap by referring to the four key dimensions of culture defined by Hofstede and seven top drivers of job satisfaction. Empirical analyses are based on a sample from 24 nations. Findings indicate that some job characteristics’ impacts vary significantly between countries, while others prove to be independent of national context. These differences are indeed partially, significantly moderated by individual dimensions of culture.
Volatility, uncertainty, complexity and ambiguity (VUCA), characteristic for current socio-economic development, significantly affect the vital activity of society, as well as the fundamental ...principles of economic development. This situation requires the creation and implementation of adaptation mechanisms. The study aims to quantify the adaptation of employment to the conditions of the VUCA world in Russian regions. It is hypothesised that the employment of the population in Russian regions with different levels and types of economic development is not adapted to the conditions of the VUCA world. The article analysed a theoretical and methodological platform for examining the labour market and employment that presents Russian and foreign experience. The study revealed the effects of the VUCA world on employment: accelerated response of quantitative employment parameters to economic changes (including by increasing the mobility of workers); post-industrial transformation of the employment structure; formation and dissemination of non-standard forms of employment. The developed methodology for assessing the adaptation of employment to the conditions of the VUCA world was applied to evaluate the key characteristics of this process. The methodology was tested in a number of Russian regions that differ in the level and type of economic development by analysing statistical data for the period 2014–2019. At the present stage, a low and average degree of adaptation of employment is recorded, regardless of the socio-economic development of regions. The proposed comprehensive recommendations are aimed at solving the key problems of adapting employment to the conditions of the VUCA world and are addressed to the subjects of social and labour relations.
Extant research on high-performance work systems (HPWSs) has primarily examined the effects of HPWSs on establishment or firm-level performance from a management perspective in manufacturing ...settings. The current study extends this literature by differentiating management and employee perspectives of HPWSs and examining how the two perspectives relate to employee individual performance in the service context. Data collected in three phases from multiple sources involving 292 managers, 830 employees, and 1,772 customers of 91 bank branches revealed significant differences between management and employee perspectives of HPWSs. There were also significant differences in employee perspectives of HPWSs among employees of different employment statuses and among employees of the same status. Further, employee perspective of HPWSs was positively related to individual general service performance through the mediation of employee human capital and perceived organizational support and was positively related to individual knowledge-intensive service performance through the mediation of employee human capital and psychological empowerment. At the same time, management perspective of HPWSs was related to employee human capital and both types of service performance. Finally, a branch's overall knowledge-intensive service performance was positively associated with customer overall satisfaction with the branch's service.
Transport workers have largely been placed outside the radar of critical urban studies, although they are at the core of urban mobility. By adopting a co-production perspective and asking ‘who owns ...the motor tricycle taxis in Wa, Ghana’, this paper explores owner-operator relationships in the tricycle taxi industry. We posit that rather than being actuated by workers in the informal economy, the industry is co-produced by practices of state-sanctioned institutions, street-level bureaucrats and actors linked to power and wealth. The varied actor constellations and resultant contractual arrangements greatly shape how motor tricycle taxis operate; their mobility offers and regulatory challenges in Ghana. Therefore, we propose an urban research agenda that mainstreams urban transport workers into critical urban studies and call for an open discourse to interrogate the problematisation of motor tricycle taxis in urban transport policy and planning in sub-Saharan African cities.
This article was published open access under a CC BY licence: https://creativecommons.org/licences/by/4.0.
Theoretical developments in the analysis of organizations have recently turned to an "organizational becoming" perspective, which sees the social world as enacted in the microcontext of communicative ...interactions among individuals through which meaning is negotiated. According to this view, organizational change is endemic, natural, and ongoing; it occurs in everyday interactions as actors engage in the process of establishing new meanings for organizational activities. We adopt this approach to study how meanings were negotiated by senior and middle managers in a workshop held as part of a culture change program at a telecommunications company. Our study identifies two very different patterns in these negotiations, constituted by the particular communicative practices adopted by participants. We discuss the implications of these patterns for organizational change in relation to generative dialogue and power-resistance relations between senior and middle managers.
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