...Michael F. Williams Purpose This paper's purpose is to investigate the claim that capital taxes imposed by a subnational government reduce the economic competitiveness of the geographic area in which these taxes are imposed. Design/methodology/approach A two‐region, four‐good, three‐factor...

... critical 106 CR Vol. 16, No. 2, 2006 resources as technology, brand, people and organization, capital and integration. Mowery, Oxley, & Silverman (1998) indicated that resources may embody a physical form, such as product designs, or may be intangible, such as brand equity. They further indicated...