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Article
Publication date: 15 October 2016

John R. Shoup

Leadership, organizational, and institutional theories provide competing explanations on the nature of leadership and role of leaders. Part of the problem is that each theory is…

89

Abstract

Leadership, organizational, and institutional theories provide competing explanations on the nature of leadership and role of leaders. Part of the problem is that each theory is often studied in isolation, leading to incomplete perspectives on the essence of leadership in value- driven contexts. A holistic paradigm that blends the three dominant models for understanding the work of the collective is warranted and necessary to optimize organizational outcomes. This article briefly highlights the contributions and limitations of each frame and provides an overview of complexity theory as a model for reconciling major differences. The paper provides specific perspectives, practices, and metaphors for navigating the collective to bring about desired outcomes.

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Journal of Leadership Education, vol. 15 no. 4
Type: Research Article
ISSN: 1552-9045

Available. Content available
Article
Publication date: 10 May 2011

Mohammed Issah

180

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Journal of Educational Administration, vol. 49 no. 3
Type: Research Article
ISSN: 0957-8234

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Book part
Publication date: 15 October 2019

Maxime Desmarais-Tremblay and Marianne Johnson

Alvin Hansen and John Williams’ Fiscal Policy Seminar at Harvard University is widely regarded as a key mechanism for the spread of Keynesianism in the United States. An original…

Abstract

Alvin Hansen and John Williams’ Fiscal Policy Seminar at Harvard University is widely regarded as a key mechanism for the spread of Keynesianism in the United States. An original and regular participant, Richard A. Musgrave was invited to prepare remarks for the fiftieth anniversary of the seminar in 1988. These were never published, though a copy was filed with Musgrave’s papers at Princeton University. Their reproduction here is important for several reasons. First, it is one of the last reminiscences of the original participants. Second, the remarks make an important contribution to our understanding of the Harvard School of macro-fiscal policy. Third, the remarks provide interesting insights into Musgrave’s views on national economic policymaking as well as the intersection between theory and practice. The reminiscence demonstrates the importance of the seminar in shifting Musgrave’s research focus and moving him to a more pragmatic approach to public finance.

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Including a Symposium on Robert Heilbroner at 100
Type: Book
ISBN: 978-1-78769-869-7

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Book part
Publication date: 15 February 2011

Rachel Weinberger and Karen Lucas

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Auto Motives
Type: Book
ISBN: 978-0-85-724234-1

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Article
Publication date: 1 June 1999

Rocco R. Vanasco

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…

17364

Abstract

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

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Managerial Auditing Journal, vol. 14 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 13 March 2009

Mason Gaffney

A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential…

4113

Abstract

Purpose

A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax.

Design/methodology/approach

The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit. These 16 elements come in four groups.

Findings

In Group A, Elements 1‐4 correct for the downward bias in standard sources. In Group B, Elements 5‐10 broaden the concepts of land and rent beyond the conventional narrow perception, while Elements 11‐12 estimate rents to be gained by abating other kinds of taxes. In Group C, Elements 13‐14 explain how using the land tax, since it has no excess burden, uncaps feasible tax rates. In Group D, Elements 15‐16 define some moot possibilities that may warrant further exploration.

Originality/value

This paper shows how previous estimates of rent and land values have been narrowly limited to a fraction of the whole, thus giving a false impression that the tax capacity is low. The paper adds 14 elements to the traditional narrow “single tax” base, plus two moot elements advanced for future consideration. Any one of these 16 elements indicates a much higher land tax base than economists commonly recognize today. Taken together they are overwhelming, and cast an entirely new light on this subject.

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International Journal of Social Economics, vol. 36 no. 4
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 16 June 2017

William Riggs and Ruth L. Steiner

This chapter introduces how the built environment and walking are connected. It looks at the interrelationships within the built environment, and how those are changing given…

Abstract

This chapter introduces how the built environment and walking are connected. It looks at the interrelationships within the built environment, and how those are changing given planning and policy efforts to facilitate increased walking for both leisure activity and commuting. Using a broad review and case-based approach, the chapter examines this epistemological development of walking and the built environment over time, reviews the connections, policies and design strategies and emerging issues. The chapter shows many cases of cities which are creating a more walkable environment. It also reveals that emerging issues related to technology and autonomous vehicles, vision zero and car-free cities, and increased regional policy may play a continued role in shaping the built environment for walking. This dialogue provides both a core underpinning and a future vision for how the built environment can continue to influence and respond to pedestrians in shaping a more walkable world.

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Article
Publication date: 1 February 1989

GORDON RICHARDS

This article examines the macroeconomic impact of a consumption‐based value‐added tax (VAT) using simulations of a large‐scale model. The VAT is imposed as a structural reform of…

412

Abstract

This article examines the macroeconomic impact of a consumption‐based value‐added tax (VAT) using simulations of a large‐scale model. The VAT is imposed as a structural reform of the tax code rather than as a revenue‐raising device, i.e., the revenues from the VAT are offset by compensatory reductions elsewhere. Three basic scenarios are examined, in which 1) the VAT is offset by individual rate reductions, 2) abolition of the corporate profits tax in conjunction with a small individual rate cut, and 3) an investment tax credit with the balance of the revenues offset by a personal rate cut. Additionally, this paper examines the effects of the microeconomic incidence of the VAT, i.e., whether it is fully passed through to output prices or shifted back onto profits. The finding is that the VAT in general raises the long‐term level of output, but at the cost of initial output losses, which are in evidence even when the associated rise in the price level is accommodated by a corresponding shift in monetary policy. In addition to changes in the intertemporal distribution of growth, there are significant changes in the composition of GNP, which shifts away from consumption, toward business fixed investment and net exports. These changes are particularly pronounced when the VAT is fully passed through. When the tax is partially shifted back, the gains in investment and trade are less marked, while business profits are reduced, and the long‐term increase in output is smaller.

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Studies in Economics and Finance, vol. 12 no. 2
Type: Research Article
ISSN: 1086-7376

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Book part
Publication date: 28 August 2020

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Improving Classroom Engagement and International Development Programs: International Perspectives on Humanizing Higher Education
Type: Book
ISBN: 978-1-83909-473-6

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Histories of Economic Thought
Type: Book
ISBN: 978-0-76230-997-9

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