Paul Byrne, Dmitriy Chulkov and Dmitri Nizovtsev
This descriptive case study applies economic concepts to an issue of public policy, and helps build students’ critical thinking, analytical and quantitative skills. The case…
Abstract
Theoretical basis
This descriptive case study applies economic concepts to an issue of public policy, and helps build students’ critical thinking, analytical and quantitative skills. The case addresses a variety of topics typically taught in microeconomics and public economics courses. Topics most prominently represented in the case include elasticity of demand and supply, tax policy, tax incidence and negative externalities. Theoretical basis for each topic is laid out in the discussion section of the instructors’ manual, along with insights from student responses. The core nature of the concepts covered in this case study allows it to be integrated with common economics textbooks.
Research methodology
This descriptive case is based on critical economic analysis of secondary sources.
Case overview/synopsis
This case study focuses on the imposition of the controversial “soda tax” on sweetened beverages in the City of Philadelphia in 2017 and considers the economic lessons that can be learned from Philadelphia’s experience with the tax. The tax was proposed as a way to raise the city’s revenue while reducing obesity. After the tax was enacted, the sales of sweetened beverages declined in the city, but increased outside the city’s borders. The receipts from the tax have been below projections.
Complexity/academic level
Learning outcomes covered by the case are typical for a microeconomics, public economics or managerial economics course. The appropriate course levels range from the principles to the MBA level of the economics and business curriculum. Discussion questions may be selected to fit a specific course focus and level. The instructors’ manual outlines question sets suitable for various types of economics courses.
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Jennifer Creese, John-Paul Byrne, Anne Matthews, Aoife M. McDermott, Edel Conway and Niamh Humphries
Workplace silence impedes productivity, job satisfaction and retention, key issues for the hospital workforce worldwide. It can have a negative effect on patient outcomes and…
Abstract
Purpose
Workplace silence impedes productivity, job satisfaction and retention, key issues for the hospital workforce worldwide. It can have a negative effect on patient outcomes and safety and human resources in healthcare organisations. This study aims to examine factors that influence workplace silence among hospital doctors in Ireland.
Design/methodology/approach
A national, cross-sectional, online survey of hospital doctors in Ireland was conducted in October–November 2019; 1,070 hospital doctors responded. This paper focuses on responses to the question “If you had concerns about your working conditions, would you raise them?”. In total, 227 hospital doctor respondents (25%) stated that they would not raise concerns about their working conditions. Qualitative thematic analysis was carried out on free-text responses to explore why these doctors choose to opt for silence regarding their working conditions.
Findings
Reputational risk, lack of energy and time, a perceived inability to effect change and cultural norms all discourage doctors from raising concerns about working conditions. Apathy arose as change to working conditions was perceived as highly unlikely. In turn, this had scope to lead to neglect and exit. Voice was seen as risky for some respondents, who feared that complaining could damage their career prospects and workplace relationships.
Originality/value
This study highlights the systemic, cultural and practical issues that pressure hospital doctors in Ireland to opt for silence around working conditions. It adds to the literature on workplace silence and voice within the medical profession and provides a framework for comparative analysis of doctors' silence and voice in other settings.
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Jonathan E. Lee, Candice Correia, John Correia and Zhuoli Axelton
The cost of compliance is an essential variable to consider when administering a tax system. One recent study estimates that the yearly federal tax compliance burden in the US…
Abstract
The cost of compliance is an essential variable to consider when administering a tax system. One recent study estimates that the yearly federal tax compliance burden in the US exceeds $431 billion dollars, and this cost does not include the potential greatest cost of all – changes in taxpayer behavior that reduces economic efficiency (Laffer, Winegarden, & Childs, 2011). One example of such behavior is the renunciation of US citizenship due to the impact of the Foreign Account Tax Compliance Act (FATCA) reporting requirements. Using this context, our study examines how FATCA compliance costs can affect taxpayer behavior in a manner that reduces economic efficiency. We collected responses from 197 experienced US taxpayers living in the US. Our study finds that when tax compliance costs are high, taxpayers may be more likely to renounce their citizenship to avoid FATCA reporting requirements. We further learn that tax compliance costs may increase the likelihood of citizenship renunciation even in the presence of a minimal US tax burden. Supplemental mediation analysis demonstrates that one's perceived fairness of compliance does not mediate the effect of high compliance costs on a taxpayer's renunciation decision; however, one's perceived fairness of compliance and fear of sanctions, collectively, partially explain the effect of tax burden on the renunciation decision. In addition, we find that ethics, the perceived probability of detection, and average income level affect the decision to renounce citizenship. Our findings suggest broader impacts of tax policy and provide a foundation for future research to further explore domestic and foreign tax compliance behaviors.
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Carwyn Jones, David Brown and Marc Harris
Purpose – The aim of this chapter is to share our thoughts and observations about some of the ethical issues that arise when researching sport-drinking cultures. In particular…
Abstract
Purpose – The aim of this chapter is to share our thoughts and observations about some of the ethical issues that arise when researching sport-drinking cultures. In particular, the chapter focuses on what researchers should do when they witness potentially harmful and risky drinking behaviour.
Approach – The chapter is written mainly from an ethics disciplinary background. We use philosophical methods to analyse, evaluate and interrogate certain claims, assumptions and judgements about moral action and inaction in the research context. We employ ethical concepts in general and research ethics concepts in particular to make and defend value judgements about what is reasonable or unreasonable, right or wrong, and good or bad in relation to witnessing risky and harmful behaviour.
Findings – The chapter argues that in some situations there are good and perhaps compelling moral reasons for researchers to take action when they observe certain problematic drinking behaviour. Researchers who fail to notice and/or act may be morally blameworthy and culpable in other ways, e.g. in breach of contract or code of conduct.
It is well recognized that fast‐growing companies can outpace their systems and infrastructure. Similarly, rapidly growing companies can outgrow their corporate culture. This case…
Abstract
Purpose
It is well recognized that fast‐growing companies can outpace their systems and infrastructure. Similarly, rapidly growing companies can outgrow their corporate culture. This case study aims to address training that replaces an established yet outgrown corporate culture with a dynamic culture suitable for the growing organization.
Design/methodology/approach
Global fitness equipment leader Precor has achieved cultural change through a strategy founded in increasing – and rewarding – personal accountability for results. Through training, Precor established direct connections between each employee and the corporation's financial performance. A system of ongoing communications and rewards supports the change over time. The process included institutionalized and depth delivery of company‐wide communications, performance management processes, and reward‐and‐recognition programs.
Findings
Through training, an organization can successfully transition individuals and departments to embrace a culture of personal ownership, accountability and reward. Financial benefits also accrue: since Precor committed to organizational change, corporate revenues have increased by more than 50 percent, and profitability is up more than 200 percent.
Practical implications
Management can institutionalize a culture of personal ownership and accountability that generates superior financial results.
Originality/value
Human resources and training executives interested in significantly increasing their organization's business results can gain insight into building employee accountability and individual links and ownership of their company's results.