Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper th...

Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper th...

Competitiveness is the ability and performance of a firm, subsector or country to sell or supply goods or services in a given market. The competitiveness and sustainability of an enterprise are closely related. Competitiveness has received ever-growing attention in the era of globalization. This Special Issue provides a forum for researchers and practitioners to review and disseminate quality r...

This paper attempts to examine the international competitiveness of the Turkish automobile industry within the context of Porter's (1990) diamond framework which covers four principal determinants of competitiveness namely factor conditions, demand conditions, related and supporting industries, and firm strategy and rivalry. This analysis also provides explanations on the industry's changing ro...

In an era marked by globalization, intense competition and huge advents in information and communication technologies (ICT), many organizations have adopted and deployed ICT applications that would provide them with sustainable global competitive advantages. Most evidence of such ICT impact is at the firm level; the global impact of ICT at the country level has not been studied and incorporated...

The article discusses and analyzes data from several economic experiments in a household sur-vey with mothers of preschool children. The researchers measured competitiveness by giving the subjects the choice between competing in a tournament or receiving a piece rate for a real effort task. The subjects also participated in lottery choices, which enabled the researchers to assess their risk pre...

Environmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities. This paper discusses motives, alternative designs and criteria for the evaluation of such safeguards and analyzes if such provisions can reconcile environmental and economic objectives. It looks at theoretical aspects a...

It is not easy to formulate a precise, yet also general and elegant description of this method. In this expositary paper, we illustrate this method by discussing several applications where doubling is used, and these examples should be sufficient to elucidate the underlying idea. (This is not meant to be a comprehensive survey; we suspect that there are many more examples of doubling-based appr...

Techniques to generate probabilistic decision rules are presented. These techniques are used to forecast or measure the competitiveness of companies. Rules estimating the competitiveness of companies are discovered. The generated rules are then applied to forecast the competitiveness of previously unseen companies. Experimental results show that probabilistic decision rule technique outperforms...