First thread here! Delighted (/relieved) to confirm that my paper on Pillar 2, and the impact of process on perceptions of fairness has now been sent for publication.
Final, updated, version is now available online, and can be downloaded here 👇
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4205720
Final, updated, version is now available online, and can be downloaded here 👇
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4205720
Comments
(1) whether agreement is perceived as fair depends on both outcomes and process
(2) fairness of outcomes depends on benchmarking, fair compared to what?
(3) fairness of process is depend on voice and respect
Apart from these main claims, the paper discusses many other issues, including:
- how it is impossible to determine where FDI competition will go next (and we may not like it), and
- how official press releases on tax issues reflect legitimation strategies