School of Business and Economics

Permanent link for this communityhttps://hdl.handle.net/2022/23356

Disciplines include accounting, economics, finance, informatics, and management information systems. Providing open access to research and scholarly activities.

Browse

Now showing 1 - 15 of 15

Book Review: How America was Tricked on Tax Policy:
(Seattle Journal for Social Justice, 2020-09) Mironko, Arkadiusz
In this well-argued and persuasive book Professor Bogenschneider dismantles much of the dogma of US tax policy. The crux of Bogenschneider’s argument is a discussion of 11 deceptions in tax policy ranging from (#1) the idea that tax cuts for the wealthy will cause economic growth, to (#7) the idea that workers don’t pay taxes because the income tax rates are progressive, to (#11) the idea that tax cuts for large corporations will cause a decrease in the prices of consumer goods. Notably, the other 8 deceptions not listed are of such significance and worthy of discussion on their own merits and to not mention of them here feels like leaving a suitcase or child behind on the platform in the train station. This intense feeling of the significance and novelty of Bogenschneider’s argumentation, and the ease with which it is presented, is an argument to read the book. Perhaps an important further point of introduction is that in the title Bogenschneider refers to the tricking of America, yet make no mistake, this is a book of international tax law and policy.
The Changing Technology Use and its Impact on Leadership and Hierarchy Structure in the Virtual Workplace
(Palgrave Macmillan, 2022-12-12) Mironko, Arkadiusz; Muriungi, Rosemary; Scardino, Anthony
Companies that moved into the continuously evolving and technologically enabled virtual work due to the COVID-19 pandemic, are increasingly looking for new directions on how to motivate and lead their teams using various technology modes—video conferencing, data sharing, voice, and other digital media. In the process, the existing leadership theories are being challenged and revised to accommodate the new technology-based workplace. Thus, the use of new technologies, or wider adaptation of the existing technologies, demonstrates the crossing of the chasm in trust within teams as well as the trust between managers and employees. In this chapter, we explore how technology offers new opportunities which may, at the same time, curtail advancement opportunities for those in lower ranks or early careers.
Dozen students find X-Culture cultivates valuable interactions
(Indiana University East, 2023-06-08) Dalton, John
With normalcy returning around the world after the pandemic receded, the global X-Culture Project surged in the last school year. 2 That was the case at Indiana University East, where 12 students took part virtually in the cross-cultural collaborative experience – more than doubling the participant numbers in the previous two years. Bigger was better, but also a bit more challenging, said Arkadiusz Mironko, whose International Business Environment class has participated in the X-Culture Global Collaboration Project program since 2017.
Economics of Ancient Law: The Laws of Manu on Contracts
(Degruyter, 2022-11-22) Bose, Feler
Ancient law can be analyzed using economic tools. With a renewed interest from the political class to make the ancient Laws of Manu (Manu’s Dharmaśāstra) more relevant to modern Indian law, the economic analysis of the Laws of Manu regarding contracts allows us to look at the issue from an efficiency standpoint. The paper will look at both regular contracts and marriage contracts. Surprisingly, many of the ancient laws are like the modern law of contracts especially in areas of contract breach. However, when considering marriage contracts, the bargaining position of men is stronger than women. Keywords: laws of manu; contracts; marriage contract; ancient law; breach
Entrepreneurs and firm growth under guilt vs shame cultures
(Emerald Publishing, 2023-10-26) Mironko, Arkadiusz; Bose, Feler
“To try and understand under what cultural conditions entrepreneurship will thrive and prosper. Whether under shame cultures or guilt cultures. We use basic game theory to model the conditions under which entrepreneurship will thrive. We anticipate that guilt cultures allow for the development of a rules-based culture that allows for the development of impersonal exchange, whereas, shame cultures, which are relationship-oriented, the focus is on strong ties and hence lack the means to expand firms from small and medium family/clan-based businesses. Empirical results are completed to see whether guilt-dominating cultures are more conducive to having larger firms and whether guilt-dominating cultures have less informality. We find support for the latter but lack the right data to test the former. We use a new measure of culture to see how it impacts entrepreneurship.”
Factors influencing swift and effective resolution of supplier problems
(Emerald Publishing Limited, 2020) Clemons, Rebecca; Baddam, Swathi Reddy; Henry, Raymond M.
Purpose – How might an organization swiftly resolve supplier problems such that the issue does not reoccur? The purpose of this study seeks to understand the impact of different knowledge-sharing routines on measures of effective problem resolution. Design/methodology/approach – Data are collected from an automotive manufacturer’s (buyer) database. A hierarchical linear model analyzes dyadic data collected from 155 problems across 24 suppliers. Findings – This study reveals that different ways of communicating have differing impact on measures of effective problem-solving. Communication involving face-to-face interaction slows the process, whereas frequent communication can lead to swift resolution. Furthermore, management teams are more likely to lead to a “better” fix in that these teams are more likely to implement changes in the process or product. Research limitations/implications – The data are for a tier-one automotive supplier. Hence, the findings are limited by the extent to which other organizations may differ. Practical implications – The results provide insights for managers experiencing supply issues. Some forms of communication should be encouraged as they enhance the process. Moreover, the findings suggest there are consequences to pressuring a supplier to resolve a complaint quickly. Originality/value – Very few researchers can claim to have investigated observed collaborative mechanisms that occur between a buyer and its suppliers when resolving a problem. This research adds to the literature on the relational view theory as it applies to supply chain management and problem resolution.
How Accurate are Probabilistic Odds Claims in Criminal Trials? A “Warranted Skepticism” Approach
(Mississippi Law Journal,, 2019) Bogenschneider, Bret N.
Probabilistic odds claims used in criminal trials are often inaccurate due to subjectivity within the methods of forensic science. The potential sources of subjectivity are wide since forensic science is an adversarial process and a full disclosure of assumptions is not required under Brady. The prior literature has focused on the limits of Bayesian methods and the potential uniqueness of DNA fingerprints to each person. This paper is unique because it focuses on other sources of subjectivity, such as a lack of disclosure of test results, repeated trials, a presumption of laboratory accuracy, absence of tests, and so on. The infamous Gilyard case is helpful as illustration of one common source of subjectivity. The standard approach for DNA analysis was applied to first determine a “match” to Gilyard’s DNA to a test sample, and then to estimate the relative frequency of Gilyard’s DNA in a reference population at odds of 1-in-18-quadrillion. The odds figure is roughly a million times the number of persons now living or that will ever live and amounts to a strong claim that Gilyard's DNA profile is unique. The "reference population" used to derive the odds claim is hypothetical (or, largely non-existential), just as Karl Popper warned. However, in every criminal case with DNA evidence, there are at least 2 DNA samples that appear to match (in Gilyard, there were 7) not included in the reference population. A significant question is whether the reference population should include the samples at issue in the case. Where the composition of the reference population is merely hypothetical it presumably should be updated to reflect any new evidence as a matter of Bayesian science. Of course, the population is extrapolated from a small dataset, so the existence of 2 or more matching DNA profiles might reduce the odds to a figure perhaps in the thousands, rather than quadrillions. This raises the severe problem that the probabilistic odds calculation depends on the subjective determination of a “match” in the first step. One scholar has suggested that "match" claims are objective because the process has been partly mechanized, even though the interpretation of results has not been standardized. In modern science, however, objectivity refers to replicability by experiment including the interpretation of results. This paper develops many other additional sources of subjectivity in forensic science and suggests: If subjectivity exists to degree x, then any related or resulting probabilistic odds claim may not exceed x. As example, if laboratory error is possible at a rate of 1/10,000, then given probabilistic odds should not exceed 1/10,000. The inherent subjectivity of all probabilistic odds claims, as identified by Frank Ramsey, is also explored. The conclusion is that a “warranted skepticism” approach to the use of remote odds claims in criminal cases, such as in Daubert, remains appropriate.
How do the Professional Ethics of Taxation account for Legal Indeterminacy
(University of Missouri, 2020) Bogenschneider, Bret N.
The modern framework of professional tax ethics is often given in reference to famous quotations of Justice Oliver Wendell Holmes or Judge Learned Hand. The common quote from Holmes is that “the very meaning of a line in the law is that you may intentionally go as close to it as you can if you do not pass it”; Hand’s quote is that “there is nothing sinister in so arranging affairs as to keep taxes as low as possible... [a taxpayer] is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.” However, there are two significant problems when these are applied to form the basis of tax ethics: First, Holmes’ idea of “crossing the line” is taken as a presumption that tax laws are legally determinate. They are not. Every tax practitioner ought to be aware that tax laws are not legally determinate. Accordingly, the limits of tax planning should not be expected to be clearly marked. Second, Hand’s premise of the legitimacy of “arranging affairs” raises the problem of structuring. By structuring, the tax practitioner creates a convoluted and indeterminate transaction out of a previously known set of facts. The respective “facts” then become slippery, just as Karl Llewellyn said, so the dream of tax law as a complete and fully valid set of intersecting code provisions dramatically falls apart. The Internal Revenue Service has struggled to respond to this challenge with new penalties and ever-changing tests. However, tax structuring represents a new animal in terms of legal philosophy comprising “Factual Indeterminacy”, where the underlying “facts” become indeterminate in various ways. This changes things for tax ethics because the standard line—“the lawyer applies the law to the facts”—is not an exclusive description of tax lawyering. By structuring, the tax lawyer is sometimes pushing toward indeterminacy. In nearly all other legal contexts lawyers push in the opposite direction away from indeterminacy. Various ethics scholars have proposed that the tax lawyer merely acts in different roles in different contexts, and that personal standards of ethics (or, morals) could serve as a guide to ethical lawyering. But, this approach appears to be merely a description of tax lawyering in various situations and not an ethical standard; any standard which merely refers to the idiosyncratic personal ethics or morality of the tax lawyer is tantamount to not having any ethical standard at all. The lack of professional standards should be expected to have catastrophic consequences for the tax profession especially for younger tax practitioners looking for ethical guidance. An illustration of an ethical dilemma is provided here using the actual terminology for responsibility for tax fraud within large corporations - “passing the monkey”. An alternative framework of professional tax ethics based on the direction of tax planning toward or away from indeterminacy is also proposed here.
How Will People Re-engage Their Careers in 2022 and Beyond
(Journal of Management and Training for Industries, 2022-10) Mironko, Arkadiusz; Mattson, John
Throughout 2022 and into 2023 career opportunities will abound. As the Great Resignation continues, employees are actively pursuing new careers that better fit their lifestyle and preferred career choices. While employers are seeking qualified and committed employees, career opportunities appear to be endless. Matching employees with the places of work, also, seems to be a challenge for employers and employees at the moment. The guidance of an experienced career coach may be a good step in facilitating a reflection on one’s assessment of skills and capabilities, along with a realistic approach to establishing a long-term career trajectory. It may also allow employees, who engage an experienced career coach, to emerge from the coaching experience better prepared with more satisfying career options moving forward. Companies on the other hand can also benefit from the commitment and morale boost in their workforce if they are open to thechange of approach towards employees. It may be a good way to prevent the knowledge and tacit capability from walking out the door. In this paper, we offer recent observations and suggestions for how to navigate this still developing scenario. And, hopefully, emerge successfully with desired career paths and new opportunities, where you can thrive and further develop your skills and goals.
Make-in-India: Moving from a Monocentric to a Polycentric response to the COVID-19 crisis!
(Degruyer, 2023-03-27) Bose, Feler
The paper will look at the initial and subsequent Indian government’s response to the COVID-19 focusing event. The strategy used to tackle the initial Covid-19 wave in India was copied from resource-rich countries and authoritarian countries and due to centralization bias in India’s institutions, a monocentric response to the crisis was the default instead of cooperative solutions. However, the response to the pandemic should have been by multiple decision centers and based on local and institutional knowledge, considering India’s institutions, culture, and state capacity, for a “Make-in-India” polycentric response. Solving large-scale health externalities requires coproduction to deal with nested externalities more effectively instead of monocentric global responses. I propose policy considering previous epidemic responses focusing on polycentric governance where civil society is incentivized.
A Revised Theory of the Corporate Tax Audit: Toward Non-Cooperative Compliance
(2019-10-01) Bogenschneider, Bret N.
Should Robots Pay Taxes? Tax Policy in the Age of Automation
(Harvard University. Text held by University of Surrey, SRI (Surrey Research Insight) in an Institutional Repository Republished in: Economic Law Review (Chinese), 2017) Bogenschneider, Bret N.; Abbott, Ryan
Abstract: Existing technologies can already automate most work functions, and the cost of these technologies is decreasing at a time when human labor costs are increasing. This, combined with ongoing advances in computing, artificial intelligence, and robotics, has led experts to predict that automation will lead to significant job losses and worsening income inequality. Policy makers are actively debating how to deal with these problems, with most proposals focusing on investing in education to train workers in new job types, or investing in social benefits to distribute the gains of automation. The importance of tax policy has been neglected in this debate, which is unfortunate because such policies are critically important. The tax system incentivizes automation even in cases where it is not otherwise efficient. That is because the vast majority of tax revenue is now derived from labor income, so firms avoid taxes by eliminating employees. More importantly, when a machine replaces a person, the government loses a substantial amount of tax revenue— potentially trillions of dollars a year in the aggregate. All of this is the unintended result of a system designed to tax labor rather than capital. Such a system no longer works once the labor is capital. Robots are not good taxpayers. We argue that existing tax policies must be changed. The system should be at least “neutral” as between robot and human workers, and automation should not be allowed to reduce tax revenue. This could be achieved by disallowing corporate tax deductions for automated workers, creating an “automation tax” which mirrors existing unemployment schemes, granting offsetting tax preferences for human workers, levying a corporate self-employment tax, or increasing the corporate tax rate. We argue the ideal solution may be a combination of these proposals.
To What Extent Do Affective Events Influence the Performance of Global Virtual Teams?
(Common Ground Research Networks (CGRN): The International Journal of Interdisciplinary Global Studies, 2023-06-27) Mironko, Arkadiusz; Rivas, Jaynne
The effect of emotions on team performance is traditionally related to personal interactions. This study aims to advance the theory in global virtual teams (GVTs) by exploring how emotions evolve over time and impact team performance. This study evaluates GVTs working on a business through large data sets capturing interactions and performance steps. We investigate the impact of affective events on the performance of GVTs. The data was collected, and the initial draft of the study was performed before the COVID-19 pandemic ensued. The findings demonstrate that the level of emotions varies over time according to work-related stimuli, such as workload and deadlines, while the high level of emotion displayed—both positive and negative—also influences GVTs and is correlated with teams’ performance.
Wage Taxation and Public Health
(Rutgers University, Camden: NJ, 2016) Bogenschneider, Bret N. BA, BA, JD, LLM, PhD
The structure of a tax system is relevant to public health. Wage taxes are the predominant form of taxation in both Europe and the United States. Yet, high rates of wage taxation harm worker health, particularly when wage taxes are part of an overall regressive tax system. The causal mechanisms for the negative effects of wage taxes on public health occur by (1) pushing marginal workers into absolute poverty by payment of wage taxes; (2) increasing working hours for low-wage workers; (3) increasing levels of economic inequality by relatively higher tax and audit rates of persons with labor income; and (4) reducing financial (and time) investment in children by overburdened workers. Optimal tax policy accordingly requires an evaluation of the cost of wage taxes levied on “health capital” of workers as well as financial capital.
Will Robots Agree to Pay Taxes? Further Tax Implications of Advanced AI
(Indiana University East, 2020-05-18) Bogenschneider, Bret N.
Will Robots Agree to Pay Taxes? Tax Ideology meets Advanced AI Brett N. Bogenschneider, PhD, JD, LLM Assistant Prof. Accounting & Taxation* Introduction a. Should robots pay taxes? Or, Will robots agree to pay taxes? b. Positing advanced AIs will engage in tax structuring (manipulation of the tax base) *Explanation of preference for income tax systems due to automatic efficiency gains therefrom c. Positing “tax actualing” by advanced AIs will supplant current methods of economic modeling

Browse

Browsing School of Business and Economics by Title