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)

Labour and the free churches 1918-1939: radicalism, righteousness and religion

It is a commonplace that the labour movement was somehow nurtured within the witness for liberty of the Free Churches. Exploring this at a range of levels - including organisation, rhetoric, policies, electoral politics and people - this book demonstrates the extent to which this remained a reality into the inter-war years. The distinctive religious setting in which it emerged indeed helps to explain the differences between Labour and more Marxist counterparts on the Continent. It is shown here that this setting continued to influence Labour approaches towards welfare, nationalisation and industrial relations between the wars. In the process Labour also adopted some of the righteousness of tone of the Free Churches. This setting was, however, changing. Dropping their traditional suspicion of the State, Nonconformists instead increasingly invested it with religious values, turning it through its growing welfare functions into the provider of practical Christianity. This nationalisation of religion continues to shape British attitudes to the welfare state as well as imposing narrowly utilitarian and material tests of relevance upon the churches and other social institutions. The elevation of the State was not, however, intended as an end in itself. What mattered were the social and individual outcomes. Socialism, for those Free Churchmen and women who helped to shape Labour in the early twentieth century, was about improving society as much as systems.

Handling the transfer of power: a note on the 1964 origins of the Douglas‐Home rules

Opposition is rarely a good preparation for government. The only post‐war government to enter office confident, well‐acquainted with the Civil Service and with a fund of administrative experience to draw on was the Attlee administration formed in 1945. The longer a party spends in opposition the more these assets disappear. Labour, by the end of the long period of Conservative rule in 1951–64, was largely unfamiliar with the burdens of office. This formed the background to the formulation of the Douglas‐Home rules, whereby informal contact is permitted between the Civil Service and the Opposition in advance of a general election. Since 1964 this arrangement has gradually become more extensive (especially after Neil Kinnock complained that the period for contact was too brief during the run‐up to the 1992 election) and more formalised. In late 1993 John Major agreed that contacts could be made from early 1996 in advance of the next election, rather than only during the last six months of a parliament, as had by then become the convention.’ The object of this short paper is, however, to explain how these rules originated.

Theorising and analysing digital labour: from global value chains to modes of production

This paper considers the following question—where do computers, laptops and mobile phones come from and who produced them? Specific cases of digital labour are examined—the extraction of minerals in African mines under slave-like conditions; ICT manufacturing and assemblage in China (Foxconn); software engineering in India; call centre service work; software engineering at Google within Silicon Valley; and the digital labour of internet prosumers/users. Empirical data and empirical studies concerning these cases are systematically analysed and theoretically interpreted. The theoretical interpretations are grounded in Marxist political economy. The term ‘global value chain’ is criticised in favour of a complex and multidimensional understanding of Marx’s ‘mode of production’ for the purposes of conceptualizing digital labour. This kind of labour is transnational and involves various modes of production, relations of production and organisational forms (in the context of the productive forces). There is a complex global division of digital labour that connects and articulates various forms of productive forces, exploitation, modes of production, and variations within the dominant capitalist mode of production.

Nonconformity and the labour movement

Until the 1960s it was a commonplace that the Free Churches had somehow served as a cradle of the early labour movement. Going back to the eighteenth century, this looks at how far this commonplace applies to the emergence of the labour movement in the late nineteenth century and traces the relationship through to the late twentieth century.

Georg Lukács as a Communications Scholar: Cultural and Digital Labour in the Context of Lukács’ Ontology of Social Being

The task of this work is to apply thoughts from Georg Lukács’ final book, the Ontology of Social Being, for the theoretical analysis of cultural and digital labour. It discusses Lukács’ concepts of work and communication and relates them to the analysis of cultural and digital work. It also analyses his conception of the relation of labour and ideology and points out how we can make use of it for critically understanding social media ideologies. Lukács opposes the dualist separation of the realms of work and ideas. He introduces in this context the notion of teleological positing that allows us to better understand cultural and digital labour as well as associated ideologies, such as the engaging/connecting/sharing-ideology, today. The analysis shows that Lukács’ Ontology is in the age of Facebook, YouTube, and Twitter still a very relevant book, although it has thus far not received the attention that it deserves. This article also introduces the Ontology’s main ideas on work and culture, which is important because large parts of the book have not been translated from the German original into English. Lukács’ notion of teleological positing is crucial for understanding the common features of the economy and culture.

Alienation and Digital Labour – a Depth-Hermeneutic Inquiry into Online Commodification and the Unconscious

At the core of this paper is a psychosocial inquiry into the Marxist concept of alienation and its applications to the field of digital labour. Following a brief review of different theoretical works on alienation, it looks into its recent conceptualisations and applications to the study of online social networking sites. Finally, the authors offer suggestions on how to extend and render more complex these recent approaches through in-depth analyses of Facebook posts that exemplify how alienation is experienced, articulated, and expressed online. For this perspective, the article draws on Rahel Jaeggi’s (2005) reassessment of alienation, as well as the depth-hermeneutic method of “scenic understanding” developed by Alfred Lorenzer (e.g. 1970; 1986).

O consumo de moda no retalho da grande distribuição

Dissertação apresentada à Escola Superior de Comunicação Social para obtenção de grau de mestre em Publicidade e Marketing.

Leitos de paragem de emergência em trainéis descendentes de grande inclinação: metodologia de utilização e de cálculo

Em trainéis descendentes de grande extensão e inclinação, os veículos pesados podem perder a capacidade de frenagem devido à utilização contínua e prolongada dos travões, pelo que, para minimizar potenciais danos em pessoas e bens, têm vindo a ser utilizadas, em alguns casos, infra-estruturas adicionais de segurança denominadas leitos de paragem de emergência. Os leitos de paragem de emergência visam garantir a dissipação da energia cinética dos veículos fora de controlo – em particular os veículos pesados – desacelerando-os de forma controlada e segura, para que possam ser removidos sem que haja prejuízo para o nível de serviço da estrada e com garantia de segurança para os restantes utentes. Em Portugal existem, desde a década de 1980, leitos de paragem de emergência com diferentes características. Estas infra-estruturas, com as suas particularidades, não estão totalmente adaptadas à norma em vigor, que as regula desde 1994. A norma Portuguesa e as normas de outros países como França, Espanha, Reino Unido, África do Sul, Austrália, México e Estados Unidos da América recomendam distintas características para esta infra-estrutura adicional com a finalidade de garantir a desaceleração, a recuperação do controlo do veículo e a sua remoção da via. Com base na análise e comparação dos documentos atrás mencionados, entre outros, apresenta-se uma proposta de medida normativa de modo a uniformizar e garantir o bom funcionamento destes elementos adicionais de segurança rodoviária.

Técnicas e tácticas de guerrilha e o seu impacto junto do grande público

Vivemos actualmente numa sociedade caracterizada pela informação, pela segmentação do público e pela crescente necessidade de experiências por parte deste mesmo público, em que é cada vez mais difícil para as marcas posicionarem-se no mercado, razão pela qual é necessário pensar em novas estratégias publicitárias para comunicar com os consumidores. Em face deste cenário, o Marketing de Guerrilha pode constituir-se como uma ferramenta diferenciadora e eficaz, já que se propõe desenvolver soluções à medida dos públicos através da implementação de acções inesperadas, ousadas, impactantes e, sobretudo, geradoras de experiências. Neste contexto este trabalho procura aprofundar o conhecimento deste novo tipo de comunicação publicitária a partir da identificação das suas técnicas e tácticas mais usadas e do estudo do seu impacto junto do grande público, entendido este como a viralidade da acção, medida em Plays, e o feedback do consumidor, medido em Likes e Dislikes. Considerando a diminuta investigação científica sobre este tema, bem como a parca literatura disponível, esta dissertação assume a forma de um estudo exploratório do tipo misto sequencial, desenvolvido com base numa análise qualitativa seguida de quantitativa de 150 casos publicados online, disponibilizados na base de dados Ads of the World. Identificadas as técnicas e tácticas mais comuns, os resultados do trabalho empírico sugerem a existência de dependência entre técnicas ou tácticas e a viralidade da acção e feedback do consumidor.

O tempo, um grande escultor

Mestrado em Educação e Intervenção Social - Desenvolvimento Comunitário e Educação de Adultos