turnover in an accounting firm we use a unique data set to investigate whether a matching model can describe turnover in an accounting firm the main focus of the article is to determine whether the probability of separation from employment varies in the way described by jovanovic the evidence suggests that as tenure increases both terminations and quits follow the predicted pattern

progressive income taxation and the underground economy abstract with a progressive income tax system decreasing absolute and nondecreasing relative risk aversion are sufficient conditions for either a rise in the tax rate or a revenue neutral increase in progressivity to cause growth in the underground economy

original innovation learnt innovation and cities evidence from uk smes one of the key benefits of cities is that they allow the exchange of knowledge and information between economic actors this may have two effects it may create the conditions for entirely new innovations to emerge and it may allow firms to learn innovations from those nearby yet few studies have considered the impact of an urban location on whether innovations are original or learnt this paper tests these hypotheses using survey evidence for over 1600 uk smes it is shown that while urban firms tend to be both product and process innovators urban firms are disproportionately likely to introduce process innovations which are only new to the firm rather than entirely original instead the urban advantage in product innovation appears to come from a combination of the effects the results highlight a need for a nuanced view of the link between cities and innovation

power in firm networks what it means for regional innovation systems christopherson s clark j 2007 power in firm networks what it means for regional innovation systems regional studies 41 1223 1236 the role of power within regional firm networks is noted in empirical studies but insufficiently theorized it is suggested that network functioning is conflictual and that more powerful network members particularly transnational corporations tncs leverage regional resources to advance their sustainable competitive advantage the agendas and power exercised by tncs within regionalized firm networks have significant implications for regional policy and the uneven allocation of resources and capacities within and among regions the findings indicate that transnational firm access to resources that are critical to innovation including university research and skilled labour negatively affects the potential for innovation by small and medium size firms christopherson s et clark j 2007 le pouvoir au sein des reseaux d entreprise son importance pour les systemes d

pioneers and followers competitive tactics environment and firm growth abstract market pioneering where a firm is first to offer a distinctively new product to the market is a commonly recognized form of corporate entrepreneurship as with other forms of corporate entrepreneurship the linkage between market pioneering and firm performance has received limited empirical attention much of which has yielded inconsistent results nonetheless two conclusions regarding when and how pioneering relates to firm performance are revealed in the literature first theory and past research suggest that pioneering is an environment specific phenomenon that is certain types of environments may be most likely to encourage or reward the actions of pioneers while these same actions may meet with limited success in other environments second theory and past research suggest that firm performance is affected by the fit between a firm s pioneer follower status and its competitive tactics in other words market entry order moderates the effectiveness of a firm s competitive tactics such that certain tactics will be most effective when employed by market pioneers while other tactics will be most effective when employed by market followers considered jointly the preceding observations suggest that insights might be gained regarding the effective management of market pioneering and market following by seeking to understand a how these phenomena are manifested in different industry environments and b what pioneers and followers do differently in these environments to promote their performance the research described in this paper addresses these issues in particular this paper develops theory that describes how particular competitive tactics are thought to relate to firm sales growth rate among market pioneers and market followers in two distinct environmental settings hypotheses are developed based on the following research propositions p1 in hostile environments pioneers and followers will differentially benefit in achieving high sales growth rates from their reliance on relatively high prices relatively broad product lines relatively broad served geographical markets relatively advanced process technologies and relatively advantageous purchasing arrangements p2 in benign environments pioneers and followers will differentially benefit in achieving high sales growth rates from their reliance on relatively high quality products relatively strong product warranties relatively high advertising and promotion expenditures relatively strong control over distribution channels employed and relatively large numbers of distribution channels employed to test the hypothesized relationships data were collected from the senior managers of 103 independent nondiversified manufacturing firms operating in 75 industries cluster analysis anova and correlational analysis were employed as the principal analytical techniques the results suggest that market pioneers grow neither more nor less rapidly than market followers however in hostile environments pioneering may enable firms to break out of the dominant price based mode of competition and grow in spite of charging high prices this ability of pioneers to excel in hostile environments seems to be further facilitated by limiting product line breath to a small number of product offerings that provide a tight fit with market needs pioneers in hostile environments also appear to be relatively better served than followers from gaining a wide geographical distribution for their products followers in hostile environments on the other hand should seek to reduce their cost structures in order to effectively sustain low price strategies the employment of advanced process technologies and the pursuit of purchasing advantages were actions which proved to be more advantageous for followers than for pioneers in hostile environments the managerial implications of this research applicable to benign environment firms are quite different other things being equal relatively high prices may not be as detrimental to growth among followers in benign environments as they are among followers in more hostile environments benign environment followers may in fact be better off when they charge relatively high prices and compete on non price bases the results also suggest that in benign environments offering products with warranties superior to those of competitors may have a significantly more positive effect on sales growth among pioneers than followers moreover employing a large number of distribution channels appears to benefit pioneers more than followers however among the sampled firms benign environment pioneers that realized the greatest growth did not have extensive control over distribution channel members therefore benign environment pioneers may grow more quickly if they target their distribution related resources toward expanding their channels rather than toward controlling some smaller number these channels this study contributes to the pioneering literature by having corroborated several findings of the pims based studies regarding tactical differences between pioneers and followers and by having further documented the relevance of market entry order or pioneer follower status as a moderator of the performance associated with particular competitive tactics moreover by having examined the tactics performance relationships of pioneers and followers in two distinct environmental settings this study adds specificity and empirical support to the emerging theoretical paradigm that depicts pioneering as an environment specific phenomenon finally this study contributes to the literature on coping with hostility by having theorized about and empirically identified common and effective bases for competition under varying levels of environmental hostility

sources procedures and microeconomic effects of innovation fabio arcangeli paul david frank engelman christopher freeman massimo moggi richard nelson luigi orsenigo nathan rosenberg michele salvati g n von tunzelman two anonymous referees and the participants at the meeting of the committee on distribution growth and technical progress of the italian national research council cnr rome november 16 1985 have helped with various redraftings a particularly grateful acknowledgment is for the insightful and patient help of moses abramovitz this work has been undertaken at the science policy research unit spru university of sussex as part of the research program of the designated research centre sponsored by the economic and social research council esrc earlier support to the research that led to this paper by the italian national research council cnr is also gratefully acknowledged the statistical research has been undertaken with the assistance of stephano brioschi ilaria fornari and giovannu prennushi

innovation in europe a tale of networks knowledge and trade in five cities this paper identifies four groups of theory that seek to explain the relationships between innovation and space these are traditional agglomeration theory networking learning and new competitiveness theory evidence on the last three most recent theories is sought by analysing the results of comparable surveys of innovative firms in amsterdam london milan paris and stuttgart the empirical results show that differences occur in the external relationships between firms and the global economy with respect to specific innovation projects broadly speaking the main differences identified show that in regional cities such as stuttgart and milan innovative activities are more linked to their regional and national economies than they are in the international world cities such as paris and london this suggests that attempts to generalize the network paradigm on industrial production are premature at least as far as innovation is concerned conversely the data demonstrate the significance of trading syste

innovation learning and industrial organisation innovation learning and organisation are analysed from a perspective which seeks to integrate evolutionary economics the resource competence view of the firm an extended theory of transaction costs and insights derived from cognitive science firms are subject to selection by competitive forces but they also adapt by organisational learning uncertainty is crucial in this and to deal with it we need a logic of abduction a heuristic to move from present competence to novel competence while surviving in the process such a heuristic is specified and some features are clarified by means of the notion of a script taken from cognitive science the heuristic is applied in an analysis of changes of industrial structure the complementarity of large and small firms the roles of multinational enterprises and industrial districts

estimation of the internal adjustment costs model using longitudinal establishment data this paper develops estimates of the internal costs measured in terms of foregone current output associated with the introduction of new plant and equipment into manufacturing establishments using the census bureau s longitudinal establishment data file a very large and rich source of production and investment data our estimates provide strong support for the internal adjustment costs hypothesis they indicate that one dollar increases in expansion and replacement investment cause on the average 35and 21 cent reductions respectively in current output the internal cost of adjusting to equipment appears to be higher than the cost of adjusting to plant

networks of innovators a synthesis of research issues abstract this paper will first summarise some key findings of empirical research in the 1960s on the role of external sources of scientific technical and market information in successful innovation by business firms this work demonstrated unambiguously the vital importance of external information networks and of collaboration with users during the development of new products and processes moreover the dilemmas of cooperative research in competitive industries were recognised and studied long ago 35 62 76 what then is new about the present wave of interest in networks of innovators are there new forms of organisation or new technologies or new policies which justify renewed research efforts since they go beyond those developments already analysed in earlier empirical and theoretical work section 2 reviews the evidence of new developments in the 1980s in industrial networks regional networks and government sponsored innovative activities it shows that there has indeed been a major upsurge of formal and semi formal flexible networks in the 1980s including some new types of network it also shows that some older forms of research cooperation have been modified and transformed the papers at montreal largely concentrated on the role of regional supplier networks which are a good example of such new wine in old bottles this paper attempts to locate the regional network discussion within a wider context of new developments in networking section 3 discusses the causes of these new developments and whether they are likely to remain a characteristic of national and international innovation systems for a long time to come or prove to be a temporary upsurge to be overtaken later by a wave of take overs and vertical integration finally section 4 sums up some of the other key issues which require further research and debate and the implications for social science theory

inter firm network policies and firm performance evaluating the impact of initiatives in the united kingdom abstract this paper explores the strengths and weaknesses of inter firm networks as a public policy resource that has necessarily required experimentation and adaptation the focus of the paper is an evaluation of public policy network initiatives in the united kingdom from the point of view of the companies participating in these initiatives the study finds that inter firm network initiatives have faced a number of problems resulting in the level of inter firm interaction being generally fairly low and unintensive this has severely limited the number of firms that have benefited from participation as well as the overall impact on firm performance and growth more positively it is shown that the initiatives have resulted in substantial gains for albeit a small number of participating companies the small number of companies achieving substantial benefits were most often those involved in initiatives that were able to formalise sustainable networks the key policy problem is that this situation has occurred in only a very restricted number of circumstances with formal network initiatives being subject to extremely high drop out rates it is suggested that policies aimed at formal network initiatives should be abandoned as a mechanism for creating a critical mass of sustainable networks instead the progression of policy models based on informal initiatives appears to offer the most plausible means of catalysing inter company contact

tax evasion and labor markets abstract concern with revenue losses inequities and inefficiency that may result from tax evasion has produced a number of formal analyses of taxpayer dishonesty most of this work has concentrated on the behavior of individual evaders and has ignored the interaction between evasion and labor market equilibrium to remedy this our analysis uses a model with two labor markets which differ in the potential for evasion to examine how changes in various tax parameters affect evasion and labor market equilibrium we also simulate the effect of switching from a proportional to a progressive tax system in order to evaluate the well known claim that progressivity encourages evasion

general equilibrium analysis of black and white markets a computational approach abstract this paper explores the inter relationship between black and white markets and presents a formulation in which equilibrium conditions hold separately for each type of market for each product with linking conditions across market types using a traditional goods and factor general equilibrium model the simultaneous operation of price controls on white markets and surveillance with penalties for those caught trading on black markets is modelled a numerical example of such an economy is presented using data for india and equilibria under coexistence are reported

taxation and entrepreneurship in a welfare state does tax policy affect the rate of self employment in a modern welfare state this question is analyzed empirically based on swedish data for the entire postwar period available tax data indicate that payroll taxes have had a negative influence on the unincorporated rate of self employment though the effect is modest no effects from regular labor income taxation or capital gains taxation are found the paper improves upon earlier studies in that it tries to separate the effects of different taxes and uses cointegration techniques a further extension is that it studies a scandinavian high tax welfare state earlier time series studies analyzing self employment and taxation have with few exceptions been based on data from countries with relatively low tax levels and less comprehensive welfare systems notably the usa and the uk

a note on progression penalty schemes and tax evasion abstract this note deals with the question of whether shifting the tax base towards more progression will stimulate or discourage tax evasion when the tax base is shifted so that either the expected tax revenues of government or the expected utility of taxpayer will remain unchanged the answer turns out to depend sensitively on the nature of penalty schemes if caught in tax evasion if the penalty rate is charged on the undeclared income tax evasion will increase while if the penalty rate is charged on the evaded tax tax evasion will decrease when the tax base is shifted towards progression

innovation networks and vertical integration abstract a central debate in industrial policy today is that between proponents of large vertically integrated firms on the one hand and those of networks of small specialized producers on the other this paper argues that neither institutional structure is the panacea its supporters claim the menu of institutional alternatives is in fact quite large and both firms and networks of which there are several kinds can be successful growth promoting adaptations to the competitive environment industrial structures vary in their ability to coordinate information flows necessary for innovation and to overcome power relationships adverse to innovation the relative desirability of the various structures then depends on the nature and scope of technological change in the industry and on the effects of various product life cycle patterns the principal policy conclusion of this analysis is that the government s role ought to be facilitating rather than narrow and prescriptive allowing scope for firms to develop organizational forms that are best adapted to their particular environments

job matching and the wage distribution this paper brings together the microeconomic labor and the macroeconomic equilibrium views of matching in labor markets we nest a job matching model a la jovanovic 1984 into a mortensen and pissarides 1994 type equilibrium search environment the resulting framework preserves the implications of job matching theory for worker turnover and wage dynamics and it also allows for aggregation and general equilibrium analysis we obtain two new equilibrium implications of job matching and search frictions for wage inequality first learning about match quality and worker turnover map gaussian output noise into an ergodic wage distribution of empirically accurate shape unimodal skewed with a paretian right tail second high idiosyncratic productivity risk hinders learning and sorting and reduces wage inequality the equilibrium solutions for the wage distribution and for the aggregate worker flows quits to unemployment and to other jobs displacements hires provide the likelihood function of the model in closed form

tax evasion and the size of the underground economy abstract the theoretical literature on the relationship between the tax system and the underground economy is extended using a model similar to the one examined by watson journal of public economics 1985 27 231 246 in which tax evasion is possible in one sector of the economy but is impossible in the other we prove that a rise in the tax rate increases decreases the number of agents in the sector in which tax evasion is possible if preferences exhibit increasing decreasing relative risk aversion we also use our model to investigate the relationship between the tax rate and the total amount of tax evaded

plea bargaining with the irs extensions and further results abstract chu journal of public economics 41 1990 319 333 proposes a tax scheme called fatota under which taxpayers are given the choice between paying a fixed amount of taxes and thus being exempted from tax audit or paying only what taxpayers claim they owe and being subject to tax audits for possible evasion in this paper we extend chu s finding with regard to the pareto improving property of fatota to a more general setting including nonlinear tax penalty schedules complicated audit rules and endogenous labor supply we also show that any tax system in which the highest income taxpayer faces audit risk and or tax distortion can be pareto improved upon by the introduction of fatota we relate this result to seade s journal of public economics 7 1977 203 235 celebrated finding in the optimal taxation literature that any income tax schedule with a positive marginal tax rate at the top of the scale can be replaced by another tax schedule which is strictly pareto improving

impact on firms of the use of knowledge external sources a systematic review of the literature this study summarizes the main conclusions from a systematic review of the empirical literature regarding the impact on firms of the use of knowledge external sources universities research institutes and knowledge intensive business services with the aim to organize the literature we classify the different works according to the research question addressed i which firms use knowledge external sources ii do firms using knowledge external sources achieve better results and iii which firms benefit the most from using knowledge external sources stylized facts are that larger more r d intensive and high tech firms are more likely to use knowledge external sources and that use of knowledge external sources is associated to firms higher technical results less attention has been paid to the third question and evidence is not conclusive several recommendations for future research emerge first to take in greater consideration methodological issues so that potential biases in the results caused by sample selection and endogeneity are handled properly second to pay more attention to heterogeneous outcomes third to use continuous indicators of depth and breadth of links allowing for non linear relationships and fourth to extend evidence for developing countries and service industries

a theory of quits and layoffs with efficient turnover this paper answers the efficient turnover literature s long silence regarding the quit layoff distinction treating quits as worker initiated separations and layoffs as firm initiated separations i establish that the existence of layoffs is compatible with optimizing workers and firms forming and dissolving employment matches to exploit all the gains from trade the efficient turnover approach is shown to be consistent with many empirical regularities that distinguish quits from layoffs structural implications of the model are tested on data from the psid

income tax evasion an intersectoral analysis abstract this paper develops an intersectoral model of income tax evasion with general equilibrium effects key elements of the model are imperfectly substitutable outputs from the compliant and evading sectors and workers with heterogeneous evasion costs the model allows for biased public expenditures a wide range of behavioural responses and both legitimate and criminal activities evading tax as well as tax avoidance activities qualitative and quantitative assessments are undertaken for the effects of tax rate changes on evasion activity relative output prices and real tax revenues this approach offers useful findings for taxation policy and is amenable to further analytical extensions

labor market institutions taxation and the underground economy abstract the paper aims at qualifying the links between labor market institutions taxation tax monitoring and underground economic activity the proposed model is a continuous time matching model with one commodity roduced either overground or underground underground economic activity arises because of partial compliance with regulations and tax contributions imposed by the government vacancies and workers search are directed at a specific labor market workers are heterogenous in the subjective cost they face when operating in the irregular sector analytical and numerical investigations suggest that interactions between regular and irregular activities can affect standard results of policy interventions in that respect the paper supports the view that policies aiming at increasing individuals benefits of participating in the regular sector are more desirable than a deterrence policy

wages separations and job tenure on the job specific training or matching a general stochastic model of optimal job separation behavior is developed in the paper the model nests both the job training and the job matching hypotheses of the wage tenure relationship as special cases the purpose of the paper is to compare the implications of the two hypotheses for job turnover that expected wealth maximizing separation strategies are qualitatively identical under the two hypotheses is the principal theoretical result although the empirical implications of the two hypotheses for observations on the distribution of completed job spell lengths are similar as a consequence they are not quite identical

cooperative ties and the impact of external factors upon innovation in an industrial district some insights from the north staffordshire table and giftware sector tomlinson p r and jackson i cooperative ties and the impact of external factors upon innovation in an industrial district some insights from the north staffordshire table and giftware sector regional studies drawing upon a sample of 118 firms this paper explores the impact of cooperative ties and the role of institutions upon innovation in the uk ceramic table and giftware sector it is found that locational economies are important for aiding innovation with firms in the north staffordshire industrial district holding an inherent advantage vis a vis non district firms however while close vertical ties enhance innovation recent concerns have arisen that horizontal collaboration between district and asian firms is having a detrimental impact upon innovative capacity within the district finally institutions also appear to play an important role in facilitating the innovation process tomlinson p r and jackson i 118

post the washington consensus economic governance and industrial strategies for the twenty first century recent events in the global economy have led to a growing dissatisfaction with the neo liberal economic paradigm that has dominated economic policy over the last 30 years and the increasing concentration of and abuse of economic power within the corporate sector that has ensued however amidst calls for a new approach to economic management there is a danger that a new policy framework may overlook underlying economic governance structures that exist and may evolve within the economy such oversight has implications for development this paper seeks to demonstrate that the long run efficacy of industrial strategy depends upon designing appropriate economic governance structures that serve the wider public interest it does so by exploring past experiences of industrial strategy drawing lessons from the usa the uk japan the third italy and the emerging and transition economies we also offer some suggestions for ways forward

innovation and inter firm linkages new implications for policy abstract this article discusses the implications for competition innovation and learning of different forms of inter firm linkage ways to govern them different generic systems of innovation and government policy it employs a transformed theory of transactions that can deal with innovation and learning and brings in trust next to opportunism nooteboom b 1996a trust opportunism and governance a process and control model organization studies 17 6 985 1010 nooteboom b 1996b towards a learning based model of transactions in groenewegen j ed tce and beyond kluwer deventer pp 327 349 nooteboom b 1999a inter firm alliances analysis and design routledge london while trust has its limits and should not be blind it can lower transaction costs for learning and innovation it takes the resource competence perspective supported by a theory of knowledge developed in earlier publications according to this theory people perceive interpret and evaluate the world according to cognitive categories that have developed in interaction with the physical and social environment as a result people will perceive understand and evaluate differently to the extent that they have developed in different environments without interaction nooteboom b 1992 towards a dynamic theory of transactions journal of evolutionary economics 2 281 299 nooteboom 1999a this theory yields the notion of external economy of cognitive scope people and firms need outside sources of cognition and competence to complement their own that is the fundamental reason why inter firm linkages are important especially for innovation in order to produce high added value and novelty by utilizing the opportunities of complementary competencies firms need to make relation specific investments which creates risks of hold up and spill over building on earlier work the article identifies different instruments for the control of those risks nooteboom 1996a nooteboom 1996b nooteboom et al 1997 effects of trust and governance on relational risk academy of management journal 40 2 308 338 nooteboom 1999a it identifies two generic kinds of innovation systems in terms of the mix of instruments for relational governance and discusses their merits and flaws with respect to quality of products diffusion incremental and radical innovation one is close to practices in continental europe and japan another is close to anglo american practice there is a certain tendency for the first to gravitate to the second the article warns about the dangers involved and explores a possible third way

keeping it off the books an empirical investigation of firms that engage in tax evasion this article uses a unique dataset that contains detailed information on firms from around the world to investigate factors that affect under reporting behaviour the empirical strategy employed exploits the nature of the dependent variable which is interval coded and uses interval regression which provides an asymptotically efficient estimator provided that the classical linear model assumptions hold these assumptions are investigated using standard diagnostic tests that have been modified for the interval regression model evidence is presented that shows that the firms in all regions engage in under reporting regression results indicate that government corruption has the single largest causal effect on under reporting resulting in the percentage of sales not reported to the tax authority being 51 3 higher taxes have the second single largest causal effect on under reporting resulting in the percentage of sales not reported to the tax authority being 18 0 higher followed by access to financing

who co operates for innovation and why an empirical analysis abstract in recent years there has been growing interest in co operative arrangements for innovation with some commentators arguing innovation is no longer the province of individual firms but depends increasingly on collective action this paper examines the response to the uk s version of the second european community innovation survey cis 2 to investigate the patterns of co operation between innovating firms and external partners the analysis shows the relationship between innovation and co operation is not straightforward from a subjective i e firm based perspective it is clear that most firms still develop their new products processes and services without forming formal co operative arrangements for innovation with other organisations however firms that engage in r d and that are attempting to introduce higher level innovations i e new to the market rather than new to the firm innovations are much more likely to engage in co operative arrangements for innovation consequently if an objective i e innovation based perspective is taken which weighs innovations by their significance then it is likely that a significant proportion of high level innovations are developed through co operative arrangements although unfortunately the cis 2 does not indicate the direct significance of these arrangements to the development of the innovations in summary the extent of co operative arrangements for innovation appears to depend on the type of firms being considered and on what is meant by innovation

income tax evasion labour supply and the equity efficiency tradeoff abstract this paper is an attempt to incorporate tax evasion into the analysis of optimum income taxation a model of variable labour supply with tax evasion is used to derive supply functions for labour in regular and irregular markets given taxpayer behaviour the government chooses tax rates penalties and the probability of detection to maximize a utilitarian social welfare function the results consist in the derivation of a formula for the optimum marginal tax rate and a characterization of the factors determining the choice between the penalty rate and the probability of detection as instruments for the control of tax evasion

inter firm collaboration and technology development partnerships within us manufacturing industries the paper examines the conditions under which firms enter into technology development partnerships with customers suppliers and other firms three conceptual approaches to inter firm collaboration are examined namely transactions costs theory resource strategy theories of the firm and network theory drawing upon data collected in a mailed questionnaire survey of us manufacturing establishments in the chemical electronics and instruments industries i assess empirically various determinants of inter firm collaboration in technology development the empirical work suggests that large firms and firms located in major urban centres are more likely to enter into technology development partnerships firms located in a specialized industrial agglomeration do not demonstrate a greater propensity toward entering into technology development partnerships with customers suppliers or other firms cet article cherche a examiner les conditions sous lesquelles les entreprises concluent des partenariats technolo

firm organization industrial structure and technological innovation abstract the formal and informal structures of firms and their external linkages have an important bearing on the rate and direction of innovation this paper explores the properties of different types of firms with respect to the generation of new technology various archetypes are recognized and an effort is made to match organization structure to the type of innovation the framework is relevant to technology and competition policy as it broadens the framework economists use to identify environments that assist innovation

turnover and promotion of lawyers an inquiry into gender differences this paper analyzes the turnover and promotion of male and female lawyers using data on two cohorts of lawyers one which entered law firms between 1969 and 1973 and the other entering between 1980 and 1983 this study considers whether law firm promotion decisions have differed for women and if so whether these differences have declined over time a competing risks duration model is employed to capture the link between the lawyer s decision to stay or leave and the firm s decision to grant or deny promotion we find that over the entire sample period women are considerably less likely to be promoted and slightly more likely to leave the firm without being promoted however we also find that the parametric differential between men and women in partnership hazards has been reduced substantially and in the most general of our specifications eliminated across the two cohorts in contrast the gap between male and female job turnover rates does not appear to change over time we find that the gap between males and females in the cumulative partnership rate at seven years of experience falls from 32 to 14 percent the turnover gap increases about 0 2 percent with females slightly more likely to exit from the firm in the later period

the dynamics of innovation from national systems and mode 2 to a triple helix of university industry government relations abstract the triple helix of university industry government relations is compared with alternative models for explaining the current research system in its social contexts communications and negotiations between institutional partners generate an overlay that increasingly reorganizes the underlying arrangements the institutional layer can be considered as the retention mechanism of a developing system for example the national organization of the system of innovation has historically been important in determining competition reorganizations across industrial sectors and nation states however are induced by new technologies biotechnology ict the consequent transformations can be analyzed in terms of neo evolutionary mechanisms university research may function increasingly as a locus in the laboratory of such knowledge intensive network transitions

constrained efficient fine cum tax rate structures the case of constant relative risk aversion this paper explores the possibility that fines and tax rates impose different welfare costs on different types of taxpayer so that the government may want to apply different fine tax rate treatments to different types of taxpayer under the assumption that taxpayers exhibit constant relative risk aversion we characterize the constrained pareto efficient fine tax rate structure showing that i the co existence of compliers the above ground economy and evaders the underground economy is typical at the pareto optimum and ii pareto efficiency requires compliers to face tax rates no higher and fines no lower than those faced by evaders

innovation and cooperation in the small firm sector evidence from northern britain freel m s and harrison r t 2006 innovation and cooperation in the small firm sector evidence from northern britain regional studies 40 289 305 over the last 20 years network based models of innovation led economic development have grown increasingly popular to both the polity and the academy in contrast to earlier linear conceptions innovation is viewed as a systemic phenomenon in which interactive learning and cooperative entrepreneurship are fundamental the way that systems and in turn networks are usually defined is by the volume and characteristics of the linkages that bind them together accordingly drawing upon a recent survey of small firms in scotland and northern england 1347 responses the paper is concerned with mapping the extent of small firm innovation related networking and understanding the unique contribution such networks make to the successful introduction of new products and processes importantly it investigated the impact of networking on innovation in both manu

the optimal linear taxation of employment and self employment incomes abstract this paper models optimal linear taxation when occupational choice and labour supply are endogenous workers choose between paid employment self employment and unemployment self employment incomes are risky and employees may be involuntarily laid off calibrating the model to the uk economy the optimal tax solution involves relatively high taxation with substantial redistribution and a higher nominal but not effective marginal tax rate imposed on the self employed than on employees the implications of making unemployment benefits as well as tax rates endogenous are also analysed and robustness checks are performed