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)

The impact of talent management practices on employee retention: The moderator effect of leader-member exchange and role modeling

Organizations are undergoing serious difficulties to retain talent. Authors argue that Talent Management (TM) practices create beneficial outcomes for individuals and organizations. However, there is no research on the leaders’ role in the functioning of these practices. This study examines how LMX and role modeling influence the impact that TM practices have on employees’ trust in their organizations and retention. The analysis of two questionnaires (Nt1=175; Nt2=107) indicated that TM only reduced turnover intentions, via an increase in trust in the organization, when role modeling was high and not when it was low. Therefore, we can say that leaders are crucial in the TM context, and in sustaining a competitive advantage for organizations.

Mrs. Heppenstall, a member of the Chapman family, Abington, Illinois

Cabinet card photographic portrait of Nancy Wallace Pearson Heppenstall [1834-1916], taken in the studio of William Johnston, Abington, Illinois. She was the mother of Lizzie Pearson Chapman, wife of Charles Clarke Chapman.

Unidentified member of the Chapman family, Hattoon, Illinois

Unidentified studio portrait of a member of the Chapman family, taken in the Teitzell Studio, Hattoon, Illinois.

Christian Church member at pulpit; Chapman College Chapel, Orange, California

Chapman College Chapel, Orange, California. The wooden-shingled church, constructed in 1909 for the congregation of Trinity Episcopal Church, is located on the northeast corner of East Maple Avenue and North Grand Street. Chapman College (now Chapman University) purchased the church for their chapel when the congregation moved to a new church on Canal Street.

Letter addressed by Benjamin Bates (bearer of the memorial) to a Member of the Legislature, ca. 1812.

Benjamin Bates was a member of the Religious Society of Friends, and served as Clerk of the Society at the time that the Memorial and Petition was written.

Member's Pass House of Representatives 1917

"Member's Pass House of Representatives Washington, D.C., May 16th, 1917 Admit Mr. A.A. Schmon to the visitor's gallery for Session (signed) Thomas Scully M.C. from New Jersey"

Letter addressed by Benjamin Bates (bearer of the memorial) to a Member of the Legislature, ca. 1812.

Benjamin Bates was a member of the Religious Society of Friends, and served as Clerk of the Society at the time that the Memorial and Petition was written.

X-ray diffraction, thermal analysis, and Raman scattering study of K2BeF4 and comparation to other member of the (beta)-K2SO4 family with ferroelectric -paraelectric transition

Thermal analysis, powder diffraction, and Raman scattering as a function of the temperature were carried out on K2BeF4. Moreover, the crystal structure was determined at 293 K from powder diffraction. The compound shows a transition from Pna21 to Pnam space group at 921 K with a transition enthalpy of 5 kJ/mol. The transition is assumed to be first order because the compound shows metastability. Structurally and spectroscopically the transition is similar to those observed in (NH4)2SO4, which suggests that the low-temperature phase is ferroelectric. In order to confirm it, the spontaneous polarization has been computed using an ionic model.