Family-Friendly Employment Policies: What do People Want?

This research examines what people want in terms of family-friendly employment policies within the workplace. Two groups were compared: undergraduate students preparing themselves for the workforce and Baby Boomers that are about to, or already have, retired. The sample was chosen from current University of Connecticut fourth year students and alumni who graduated from the University of Connecticut between 1970 and 1978. Data was collected using an online questionnaire, mainly consisting of closed-ended questions on four and five point Likert scales. Analysis indicates differences between males and females in their response to employment policies, particularly their opinions in terms of sick leave. Alumni, many of whom are part of the sandwich generation, are less worried about child, partner, or elder care responsibilities than one might expect.

International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions

We review and extend the core literature on international transfer price manipulation to avoid or evade taxes. Under negotiated transfer pricing with a viable bargaining structure, including performance evaluation disconnected from the transfer price, divisions voluntarily exchange accurate information to obtain firm-wide optimality, a result not dependent on restraint from exercising internal market power. For intangible licenses, a larger optimal profit shift for a given tax rate change strengthens incentives for transfer pricing abuse. In practice, an intangible's arm's length range is viewed as a guideline, a context where incentives for abuse materialize. Transfer pricing for intangibles obliges greater tax authority scrutiny.