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Full-Text Articles in Business

The Organisation For Economic Cooperation And Development (2nd Edition) (Introduction), Richard Woodward Mar 2022

The Organisation For Economic Cooperation And Development (2nd Edition) (Introduction), Richard Woodward

Books/Book Chapters

Celebrating its 60th anniversary in 2021, the Organisation for Economic Cooperation and Development (OECD) is routinely heralded as one of the leading organs of global governance, yet it remains one of the least written about and least well understood of our major global institutions.

This fully revised and updated second edition builds a well-rounded understanding of this crucial, though often neglected, institution. A range of clearly written chapters chart the origins and evolution of the organization, comprehend its influence, examine its current agenda, and evaluate its future prospects. Rather than the simplified characterizations of the OECD as a “rich-country’s club” …


Price Elasticity Of Demand In The Market For Governance In Businesses Location Decisions In Oecd Nations From 2015-2019, Luke Kendall May 2021

Price Elasticity Of Demand In The Market For Governance In Businesses Location Decisions In Oecd Nations From 2015-2019, Luke Kendall

Senior Honors Theses

This study proposes a framework of viewing the competition between governments to attract businesses into their jurisdiction as a competitive market. Literature is reviewed on the market forces and incentives of businesses and governments in location decisions. A possible gap in the literature of quantifying the price elasticity of competition between national governments for business activity is identified. OECD data is analyzed using equations supported by literature and results are evaluated to better understand the elasticity of international location decisions. The results of this study indicate that elasticity varies widely between countries, and countries with smaller economies may face more …


The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward Sep 2018

The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward

Books/Book Chapters

No abstract provided.


A Strange Revolution: Mock Compliance And The Failure Of The Oecd’S International Tax Transparency Regime, Richard Woodward Oct 2016

A Strange Revolution: Mock Compliance And The Failure Of The Oecd’S International Tax Transparency Regime, Richard Woodward

Books/Book Chapters

No abstract provided.


Financing The Future: Australian Students’ Results In The Pisa 2012 Financial Literacy Assessment, Sue Thomson Jul 2014

Financing The Future: Australian Students’ Results In The Pisa 2012 Financial Literacy Assessment, Sue Thomson

OECD Programme for International Student Assessment (PISA) Australia

This report reveals that Australia is in the top five in the world’s first international assessment of young people’s financial literacy. Conducted in 2012 as part of the Programme for International Student Assessment (PISA) of the OECD with support from the Australian Securities and Investments Commission as the Australian Government agency responsible for financial literacy, the supplementary PISA financial literacy assessment measured 15-year-olds’ knowledge of personal finances and ability to apply it to financial problems. A total of 29 000 students from 18 countries and economies participated in the assessment, including approximately 3300 Australian students from 768 schools. According to …


From Boom To Doom To Boom: Offshore Financial Centres And Development In Small States, Richard Woodward Jul 2011

From Boom To Doom To Boom: Offshore Financial Centres And Development In Small States, Richard Woodward

Articles

During the 1990s tax havens and offshore financial centres (OFCs) were subject to a string of initiatives designed to raise their tax and regulatory regimes to accepted international standards. Many commentators forecast that this would lead to the demise of OFCs, a worry for the many small states whose economic well being depended heavily on the provision of offshore financial services. Despite this regulatory onslaught many small state OFCs have prospered in the new millennium. This paper seeks to explain this apparent paradox by arguing that (1) international initiatives were riddled with loopholes and exceptions that have been gleefully seized …


Exploring Older Worker Labour Force Participation Across Oecd Countries In The Context Of Ageing Populations: A Reserve Army Of Labour?, Martin J. O'Brien Jan 2010

Exploring Older Worker Labour Force Participation Across Oecd Countries In The Context Of Ageing Populations: A Reserve Army Of Labour?, Martin J. O'Brien

Faculty of Commerce - Papers (Archive)

The governments of many developed economies are facing policy issues associated with ageing populations. Pension reforms, increasing labour force participation of older workers and increasing the standard retirement age are policy reforms suggested by the OECD to address ageing populations. However, many of the same governments now embracing these reforms had until recently encouraged early exit of older workers from the labour force in periods of excess labour supply, leading to allegations that these governments had treated older workers as a ―reserve army of labour‖. In this paper a panel model is estimated for the labour force participation of males …


Offshore Strategies In Global Political Economy: Small Islands And The Case Of The Eu And Oecd Harmful Tax Competition Initiatives, Richard Woodward Oct 2006

Offshore Strategies In Global Political Economy: Small Islands And The Case Of The Eu And Oecd Harmful Tax Competition Initiatives, Richard Woodward

Articles

This article investigates how recent attempts by the European Union (EU) and the Organisation for Economic Co-operation and Development (OECD) to clamp down on harmful tax competition will affect small island economies with offshore financial centres (OFCs). It argues that although there are legitimate concerns about the initiatives, the likelihood that small island OFCs will disappear is remote. A confluence of factors have forced the EU and OECD to dilute their original proposals to the extent that while some marginal OFCs may be driven out of existence, more sophisticated OFCs will be unharmed and may even benefit from this supposed …


Diffusion Of Internet Banking Amongst Educated Consumers In A High Income Non-Oecd Country, Cedwyn Fernandes, Raed Awamleh Jan 2006

Diffusion Of Internet Banking Amongst Educated Consumers In A High Income Non-Oecd Country, Cedwyn Fernandes, Raed Awamleh

Faculty of Commerce - Papers (Archive)

This study analyses the internet banking channels and service preferences of educated banking consumers in the UAE and examines the factors influencing the intention to adopt or to continue the use of internet banking among both users and non users of internet banking.

It is shown that although the banking sector in the UAE is a regional leader, internet banking in the UAE is yet to be properly utilized as a real added value tool to improve customer relationship and to attain cost advantages. The Technology Acceptance Model (TAM) was used to identify factors influencing the intention to adopt and …


"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward May 2005

"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward

Books/Book Chapters

The difficulties of developing and executing a sustainable development program in Small Island Economies (SIEs) are well documented. Comparatively small domestic markets, remote export markets, a dearth of natural and human resources, susceptibility to environmental change and natural disasters, plus limitations on the state’s capacity to govern economic activity have narrowed the range of feasible development strategies resulting in a reliance on sectors vulnerable to the vicissitudes of the global economy.


An Evaluation Of The Us High Production Volume (Hpv) Chemical-Testing Programme: A Study In (Ir)Relevance, Redundancy And Retro Thinking, Andrew Nicholson, Jessica Sandler, Troy Seidle Jun 2004

An Evaluation Of The Us High Production Volume (Hpv) Chemical-Testing Programme: A Study In (Ir)Relevance, Redundancy And Retro Thinking, Andrew Nicholson, Jessica Sandler, Troy Seidle

Experimentation Collection

Under the US Environmental Protection Agency (EPA) High Production Volume (HPV) Challenge Programme, chemical companies have volunteered to conduct screening-level toxicity tests on approximately 2800 widely-used industrial chemicals. Participating companies are committed to providing available toxicity information to the EPA and presenting testing proposals for review by the EPA and posting on the EPA Web site as public information. People for the Ethical Treatment of Animals (PETA) and a coalition of animal protection organisations have reviewed all the test plans submitted by the participating chemical companies for compliance with the original HPV framework, as well as with animal welfare guidelines …


The Organisation For Economic Cooperation And Development, Richard Woodward Mar 2004

The Organisation For Economic Cooperation And Development, Richard Woodward

Articles

This article reviews the role of the OECD, a much cited but little studied institution, in global governance.