How does globalization affect the tax burden on labour income, capital income and consumption in different welfare regimes? The case of Western and Eastern EU Member States

This article analyzes the effects of globalization on implicit tax rates (ITRs) on labor income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find supportive evidence for an increase in the ITR on labor income in the EU15, but no effect on the ITR on capital income. There is evidence of convergence in terms of the ITR on consumption, as countries with higher than average ITR on consumption respond to globalization by decreasing their tax rates. There are important differences among the welfare regimes within the EU15. Social-democratic countries have decreased the tax burden on capital, but increased that on labor due to globalization. Globalization exerts a pressure to increase taxes on labor income in the conservative and liberal regimes as well. Taxes on consumption decrease in response to globalization in the conservative and social-democratic regimes. In the CEE NMS, there is no effect of globalization on the ITR on labor and capital income, but we find a negative impact on the ITR on consumption in the CEE NMS with higher than average ITR on consumption. (JEL H23, H24, H25, F19, F21)

Reality Effects: The Historical Novel and the Crisis of Fictionality in the First Decade of the Twenty-first Century

This chapter looks at the assumptions made about the 'fictionality' of prose fiction implicit in the contemporary historical novel. In particular it argues that the recent historical novel has developed a set of 'reality effects' which appear to look back to modernist writing, but in fact work to secure a disguised referentiality in the face of a loss of faith in the fictional.

What’s in a surname? Physique, aptitude, and sports type comparisons between Tailors and Smiths

Combined heredity of surnames and physique, coupled with past marriage patterns and trade-specific physical aptitude and selection factors, may have led to differential assortment of bodily characteristics among present-day men with specific trade-reflecting surnames (Tailor vs. Smith). Two studies reported here were partially consistent with this genetic-social hypothesis, first proposed by Bäumler (1980). Study 1 (N = 224) indicated significantly higher self-rated physical aptitude for prototypically strength-related activities (professions, sports, hobbies) in a random sample of Smiths. The counterpart effect (higher aptitude for dexterity-related activities among Tailors) was directionally correct, but not significant, and Tailor-Smith differences in basic physique variables were not significant. Study 2 examined two large datasets (Austria/Germany combined, and UK: N = 7001 and 20532) of men’s national high-score lists for track-and-field events requiring different physiques. In both datasets, proportions of Smiths significantly increased from light-stature over medium-stature to heavy-stature sports categories. The predicted counterpart effect (decreasing prevalences of Tailors along these categories) was not supported. Related prior findings, implicit egotism as an alternative interpretation of the evidence, and directions for further inquiry are discussed in conclusion.

Engaged Disengagement: Reframing as Feminist Critique in Vanessa Place’s Tragodía

This essay positions Vanessa Place’s Tragodía (2011) as an instance of reframing as contemporary feminist cultural critique. An enquiry into allegory, hermeneutics, and the performative use of indifference in Place’s conceptual writing generates insights into new narrative conditions produced by Place’s work. Tragodía does not represent trauma but rather generates trauma through a poetic practice that has a bipartite structure: conceptual writing (allegory) and Place’s performances of the narratives. Place’s performance is read in this analysis as an ancillary act of reframing that raises the question of what might be at stake in the performative use of indifference. Understood as a strategy of failure, Place’s performance parallels the lack of mediation in the conceptual act of reframing. Positioned counter to the linguistic deformation of the subjects' speech acts and the erasure of affect that occurs in the legal narratives through the act of interpretation, the refusal to interpret implicit in the act of reframing in Tragodía is an ethical gesture, a paratextual pathway to metamorphosis. In its refusal to interpret, Tragodía creates a site of contextual resistance to the oppression of the subjects’ organic narratives by the institutional language of the law, and offers a new textual field of meaning-making.