The traditional view that excise taxes are regressive has been challenged. I document the history of the term regressive tax, show that traditional definitions have always found cigarette taxes to be regressive, and illustrate the implications of the greater price responsiveness observed among the poor. I explain the different definitions of tax burden: accounting, welfare-based willingness to ...

Exploring an alternative way to approach famine relief interventions, this paper draws on the work of French philosopher Michel Foucault and David Keen's recent work on south-west Sudan. It suggests that different discourses on 'famine' can lead to the dominance of certain kinds of institutional practices, and the prioritisation of special kinds of knowledge, at the expense of other modes of un...

As the University of Hertfordshire (UH) moves towards its goal of 15% distance learning by 2015, it has become increasingly important to gain a deeper understanding of the needs and expectations of our growing population of distance learners, and how these compare to the institutional agenda. The purpose of our research is to analyse and compare student, staff and institutional views and expect...

With the implementation of “Going Out” policy and “Belt Road” initiative, Chinese outward foreign direct investment (OFDI) in countries along increased substantially past decade. This paper analyzes impact institutional distance on OFDI whether exhibits risk preferences, using data 41 for period from 2003 to 2018. We find that political economic are both positively related China’s scale, while ...

The following paper conceptualizes how the dominant institutional logic of the multinational corporation (MNC) is influenced by the local institutional logic of its wholly-owned foreign subsidiaries. It is argued that when both the density and institutional distance of the subsidiaries are high and resource interdependency exists, deinstitutionalization will occur. Institutional behaviours will...

Recent years have seen Outward Foreign Direct Investment (OFDI) become a dominant resource for firms from emerging markets to enhance their innovation capability and achieve sustainable development. However, affected by the COVID-19 epidemic anti-globalization, multinational enterprises (MNEs) developing countries, especially OFDI whose main purpose is knowledge seeking, suffered. In face of in...

Compact city development has, over the last 20 years or so, emerged as the preferred response to the goal of sustainable development. As such, it is pertinent to examine planning practices to see whether the traditional economic bias in planning is now balanced by aims and practices in support of environmental and social sustainability. In this light the social, environmental, and economic goal...