Matching Items (4)

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The Value-Added Tax: An Analysis on Prospective Implementation in the United States

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The Value-Added Tax (VAT) is a broad based consumption tax on goods and services. Similar to a Retail Sales Tax, the VAT has the final burden of the tax fall

The Value-Added Tax (VAT) is a broad based consumption tax on goods and services. Similar to a Retail Sales Tax, the VAT has the final burden of the tax fall on the end consumer. However, the tax is collected throughout stages of production, which means the government collects it sooner and the retailer is not the only company remitting tax to the government. As of this writing, the VAT is used in over 150 countries around the world. The United States is the only developed nation that does not have a federal VAT. While there are several plans for VAT implementation in the U.S., one of the more promising is the Competitive Tax Plan by Michael Graetz. In it, Graetz suggests a 10 to 14 percent VAT in order to pay for reduction in corporate income tax and an increase of the individual tax filing thresholds to $50,000 for single taxpayers and $100,000 for married taxpayers. As the nation goes further into debt, it is important that the United States looks for alternative sources of revenue. A VAT could prove to be the best option, as it is a proven solution used by many other nations.

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Created

Date Created
  • 2017-05

Preparing for Intercultural / Global Negotiation and Conflict Resolution by Changing Corporate Mindset and Infrastructure

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The purpose of this paper was to assist companies involved in international/intercultural business negotiations establish an orderly, informed, prepared, and empowered negotiation team within the corporate structure. The paper introduces

The purpose of this paper was to assist companies involved in international/intercultural business negotiations establish an orderly, informed, prepared, and empowered negotiation team within the corporate structure. The paper introduces and reinforces the importance of a systematic rather than situational approach to intercultural negotiations and assists companies establish the infrastructure, team, team coordination and alignment, preparation for negotiations, and intercultural skills necessary to maximize their success. China was chosen as the hypothetical international opponent because of its importance to the world economy and the value to American companies of establishing a business presence there. It also presented a prime example of the complexity of negotiations that has been so deeply influenced by a 5,000-year-old culture. In order to validate other research materials, the experiences of three expatriates who have lived in China and worked as business consultants there were explored in interviews. Each presented disparate views on the role of culture in successful negotiations, which underscored the importance of preparation to the negotiation process. The result was an outline of how a company can assemble and incorporate a team of ever-improving professionals for any foray into the global marketplace, with specific recommendations for expanding into China. Although the primary focus is on China, the suggestions and principles contained in this paper can be applied to any company of any national origin attempting to enter the global marketplace. By following some or all of its suggestions, companies will be in a better position to participate effectively in international / intercultural negotiations.

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  • 2015-12

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The Italian Luxury Fashion Industry: Cross-Cultural Challenges for American Partners in the Evolving Global Luxury Retail Environment

Description

The Italian luxury fashion industry is home to many of the world's top fashion houses and is intricately connected to traditional Italian cultural values. Over the past several decades, Italian

The Italian luxury fashion industry is home to many of the world's top fashion houses and is intricately connected to traditional Italian cultural values. Over the past several decades, Italian luxury fashion has been highly desirable throughout markets across the world due to its exquisite design and craftsmanship. Since the conclusion of World War II the Italian luxury fashion industry has continuously developed and been highly successful in foreign markets, notably including the United States. This study explores cross-cultural management in the Italian luxury fashion industry from an American perspective. The report begins with a brief history of the industry beginning in 1945 and extending into the early 2000s, a period characterized by tremendous growth domestically and abroad. Subsequently, three cross-cultural management frameworks are utilized to compare Italian and American culture values including Erin Meyer's "The Culture Map," Geert Hofstede's Psychological Framework, and Fons Trompenaars' Expansive Framework. This research serves as the foundation for the final component of the report detailing a cross-cultural management framework for American partners in the Italian luxury fashion industry. This framework reflects potential areas of cross-cultural conflict in addition to current trends within the industry, such as increasingly complex supply chains. The framework is divided into four sections \u2014 Strategic Leadership; Internationalization; Value Chains, Sustainability, and Innovation; and Exclusivity and the "Made in Italy" Label in a Global Economy. Along with the discussion of each component, mini case studies highlighting four of the leading companies in the market \u2014 Versace, Gucci, Prada, and Armani \u2014 are included. Each of these mini case studies provides a brief overview of the company and takes a unique perspective illustrating one or more components of the cross-cultural management practices essential to the successful operation of global fashion houses. The report concludes with three cross-cultural dimensions in which American managers should be especially vigilant when navigating the Italian luxury fashion industry including time orientation, task-based versus relationship-based trust, and neutral versus affective communication. The findings from this study are aimed at executive coaching and consulting environments due to the current lack of literature on the Italian luxury fashion industry.

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  • 2018-05

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Arizona's Struggle to Conform or Not to Conform to the Tax Cuts and Jobs Act of 2017 and The Impact of the New Provision on Arizona Taxpayers

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This paper takes a comprehensive approach to evaluate Arizona’s conformity process after the passage of TCJA in December 2017.

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Date Created
  • 2020-05