This paper reviews the recent theoretical literature that analyses the European Union’s policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal includes a harmonisation of corporate tax rates, a core issue is how tax competition between member states...

Few studies have examined the role of players in game design. The objective of this paper is to provide some clarity on the issue of player-centred design by analysing the notions on player in current game design literature. This research also discusses the potentials a multifaceted approach on players can offer for the design of games. The article starts by analysing different approaches on pl...

Casual observation suggests that Internet media firms sometimes allow consumers to pay to remove advertisements from a free advertisement-based product. In this paper I characterize when this business model is optimal and analyze its impact on advertising quantity and the distribution of surplus. The optimality of the business model depends on the relation between product quality, the annoyance...

The relationship between trade unions and the unemployed is complex and, to some extent, ambiguous. The article first presents the main features of such a relationship, synthesising evidence from various cases (historical and contemporary). Then, using a Marxist dialectical approach, it looks at the features that characterise trade unions in order to explain why they act as they do towards the ...