Journal ArticleDOI
Tax Incentive to Exports: Some Implications for Policy Makers
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The authors examined the impact of the tax incentive on the firm's total marketing and promotional efforts and concluded that as a tax incentive DISC is helpful in attracting small firms into export marketing.Abstract:
The major research question of this study is: Do American manufactures view DISC (the tax incentive to export) as assisting them in becoming more competitive in export markets? The importance of this question was recognized by Secretary of Treasury Michael Blumenthal who included an earlier version of this study in the April 1979 Treasury Report titled “The Operation and Effect of the Domestic International Sales Corporation (DISC).” As such the study has received recognition at the highest level of policy making. This study is unique in two respects: 1) it examines the impact of the tax incentive on the firm's total marketing and promotional efforts. Other studies have examined only the relationship between the tax incentive and change in export prices, and 2) this study expands the investigation of sample firms to include small businesses as well as multinationals. The conclusions of this study (surveying 125 multinationals and 125 small exporting firms) suggest that DISC stimulated some marketing activities for small companies and was used as a tax shelter for large multinationals. The main policy implication is that as a tax incentive DISC is helpful in attracting small firms into export marketing.read more
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Journal ArticleDOI
Empirical Research in International Marketing: 1976–1982
Gerald Albaum,Robert A. Peterson +1 more
TL;DR: In this paper, a review of empirical research in international marketing published during the period 1976-82 is presented, focusing on what has been researched and how the research has been conducted.
Paradigm Shift in International Business Research: From Partist and Eclectic Approaches to the GAINS Paradigm
TL;DR: In this paper, an attempt to seek other than partist and eclectic routes of scientific progress is made by suggesting a new -the gestalt -concept which could develop into a promising paradigm.
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Export attitudes of industrial manufacturers
TL;DR: In this paper, small and medium-sized firms in three "high-tech" manufacturing industries were analyzed, in terms of their export attitudes and behavior, in order to provide beginning exporters and export promotion agencies with guidance to avenues of export success.
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Impact of Domestic Recession on Export Marketing Behaviour
TL;DR: In this paper, the authors investigated the behavior of United States exporters during the 1980-82 recession and provided evidence which suggests that many firms which were adversely affected by the recession intensified their exports, and that these firms significantly modified their export marketing activities.
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Export promotion programmes for assisting SMEs
TL;DR: In this paper, the authors proposed a conceptual model focusing on the need that the mechanism of awareness and use of EPPs should play a more active strategic role in shaping the firm's export performance.