Pub Date : 2020-12-02DOI: 10.4337/9781788119863.00027
E. Nanopoulos
This chapter reads some key developments in EU law and thinks about the role of law in the European project with reference to existing Marxist analyses of European integration. In particular, it offers a brief snapshot of the historical interconnections between EU law and the reproduction of capitalist social relations, as well as the specific ways in which EU law played a role in the reconstitution of European capitalism after the Second World War. Its overall argument is that Marxist analyses of EU law have much to contribute to our understanding of European integration, especially its historical development and its juridico-political specificity. They could also assist in the process of articulating strategies and visions of transnational and international solidarity that could transcend the imperialist legacies and nature of Europe's 'peace' project.
{"title":"From Class-Based Project to Imperial Formation: European Union Law and the Reconstruction of Europe","authors":"E. Nanopoulos","doi":"10.4337/9781788119863.00027","DOIUrl":"https://doi.org/10.4337/9781788119863.00027","url":null,"abstract":"This chapter reads some key developments in EU law and thinks about the role of law in the European project with reference to existing Marxist analyses of European integration. In particular, it offers a brief snapshot of the historical interconnections between EU law and the reproduction of capitalist social relations, as well as the specific ways in which EU law played a role in the reconstitution of European capitalism after the Second World War. Its overall argument is that Marxist analyses of EU law have much to contribute to our understanding of European integration, especially its historical development and its juridico-political specificity. They could also assist in the process of articulating strategies and visions of transnational and international solidarity that could transcend the imperialist legacies and nature of Europe's 'peace' project.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126004363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We study the long-run effects of contact with individuals from other regions on beliefs, preferences and national identity. We combine a natural experiment, the random assignment of male conscripts to different locations throughout Spain, with tailored survey data. Being randomly assigned to complete military service outside of one's region of residence fosters contact with conscripts from other regions, and increases sympathy towards people from the region of service, measured several decades later. We also observe an increase in identification with Spain for individuals originating from regions with peripheral nationalism. Our evidence suggests that intergroup exposure in early adulthood can have long-lasting effects on individual preferences and national identity.
{"title":"Interregional Contact and National Identity","authors":"Manuel Bagues, Chrisotpher Roth","doi":"10.2139/ssrn.3755381","DOIUrl":"https://doi.org/10.2139/ssrn.3755381","url":null,"abstract":"We study the long-run effects of contact with individuals from other regions on beliefs, preferences and national identity. We combine a natural experiment, the random assignment of male conscripts to different locations throughout Spain, with tailored survey data. Being randomly assigned to complete military service outside of one's region of residence fosters contact with conscripts from other regions, and increases sympathy towards people from the region of service, measured several decades later. We also observe an increase in identification with Spain for individuals originating from regions with peripheral nationalism. Our evidence suggests that intergroup exposure in early adulthood can have long-lasting effects on individual preferences and national identity.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116102134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Alexandre Melo, Francisco Lhano, J. Gouveia, Miguel Santa-Clara
On the 23rd of June 2016, the United Kingdom voted to leave the European Union, leading to an unprecedented event in European history. In this paper, we analyse the exit voting shares in 386 local jurisdictions across the UK's four nations, to find a relationship between the characteristics of a district, its population and its exit voting share. We use a multiple linear regression model to analyse the data. We conclude that a higher voting share for Brexit in a district is largely explained by it having a lower unemployment rate, a white ethnic majority, and lower education levels. We also conclude that the common misconception of elderly people contributing to the Brexit vote may be unfounded. We also establish a connection between having voted for a right party in the 2015 national election and having voted for Brexit in 2016.
{"title":"What Leads A District To A Brexit Vote?","authors":"Alexandre Melo, Francisco Lhano, J. Gouveia, Miguel Santa-Clara","doi":"10.2139/ssrn.3755909","DOIUrl":"https://doi.org/10.2139/ssrn.3755909","url":null,"abstract":"On the 23rd of June 2016, the United Kingdom voted to leave the European Union, leading to an unprecedented event in European history. In this paper, we analyse the exit voting shares in 386 local jurisdictions across the UK's four nations, to find a relationship between the characteristics of a district, its population and its exit voting share. We use a multiple linear regression model to analyse the data. We conclude that a higher voting share for Brexit in a district is largely explained by it having a lower unemployment rate, a white ethnic majority, and lower education levels. We also conclude that the common misconception of elderly people contributing to the Brexit vote may be unfounded. We also establish a connection between having voted for a right party in the 2015 national election and having voted for Brexit in 2016.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128849103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The digital economy is shaking up our societies. Its disruptive effect is being felt even in the way we assess and collect taxes. This phenomenon, coupled with the internationalization of trade, makes tax situations more complex and becomes conducive to tax avoidance attempts. All players in the global tax system are aware of this. We need to reform our tools to improve tax justice to ensure tax consent. States’ budgetary difficulties also show the need to secure their sources of income. Therefore, the EU tried to create a European digital tax system, crucial in the future. While the solutions are interesting, because they are in line with the ongoing debates at national, European, and international level, the results may still be a long way off.
{"title":"Back to the future: looking for a European tax system","authors":"Olivier Péjout","doi":"10.2139/ssrn.3837879","DOIUrl":"https://doi.org/10.2139/ssrn.3837879","url":null,"abstract":"The digital economy is shaking up our societies. Its disruptive effect is being felt even in the way we assess and collect taxes. This phenomenon, coupled with the internationalization of trade, makes tax situations more complex and becomes conducive to tax avoidance attempts. All players in the global tax system are aware of this. We need to reform our tools to improve tax justice to ensure tax consent. States’ budgetary difficulties also show the need to secure their sources of income. Therefore, the EU tried to create a European digital tax system, crucial in the future. While the solutions are interesting, because they are in line with the ongoing debates at national, European, and international level, the results may still be a long way off.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129080044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I use a quasi-experiment in Norway to examine how households respond to capital taxation. The introduction of a new wealth assessment methodology in 2010 led to geographic discontinuities in household exposure to wealth taxes, along both the extensive and intensive margins. I exploit this novel variation using a boundary discontinuity approach together with third-party reported data on saving behavior. I find that wealth taxation causes households to save more, and that this increase in saving is primarily financed by increased labor earnings. These responses are the combination of small negative effects of increasing the marginal tax rates on wealth and relatively larger positive effects of increasing average tax rates. These results imply that income effects may dominate substitution effects in household responses to rate of return shocks, which has important implications for both optimal capital taxation and macroeconomic modeling.
{"title":"Wealth Taxation and Household Saving: Evidence from Assessment Discontinuities in Norway","authors":"Marius A. K. Ring","doi":"10.2139/ssrn.3716257","DOIUrl":"https://doi.org/10.2139/ssrn.3716257","url":null,"abstract":"I use a quasi-experiment in Norway to examine how households respond to capital taxation. The introduction of a new wealth assessment methodology in 2010 led to geographic discontinuities in household exposure to wealth taxes, along both the extensive and intensive margins. I exploit this novel variation using a boundary discontinuity approach together with third-party reported data on saving behavior. I find that wealth taxation causes households to save more, and that this increase in saving is primarily financed by increased labor earnings. These responses are the combination of small negative effects of increasing the marginal tax rates on wealth and relatively larger positive effects of increasing average tax rates. These results imply that income effects may dominate substitution effects in household responses to rate of return shocks, which has important implications for both optimal capital taxation and macroeconomic modeling.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129337028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the post-COVID-19 environment, policy makers in many countries will be searching for revenues. Due to the political difficulty of creating new taxes or raising existing ones significantly, the focus may well shift to improving the yield of existing or reformed taxes. We explore VAT revenue efficiency and its relationship with the VAT gap, discussing the different versions of the gap and outlining the main approaches to measurement. We then turn to the interpretation and limitations of VAT gap estimates, presenting some cross-country estimates calculated under different approaches. Finally, we consider some implications of VAT (and other tax) gap estimates for developing countries in the context of consumption tax reform for revenue mobilization, including a brief look at some political economy challenges to the use of VAT gap estimates.
{"title":"VAT Gaps in Developing Countries: Measurement, Administration and Politics","authors":"Pierre-Pascal Gendron, R. Bird","doi":"10.2139/ssrn.3696578","DOIUrl":"https://doi.org/10.2139/ssrn.3696578","url":null,"abstract":"In the post-COVID-19 environment, policy makers in many countries will be searching for revenues. Due to the political difficulty of creating new taxes or raising existing ones significantly, the focus may well shift to improving the yield of existing or reformed taxes. We explore VAT revenue efficiency and its relationship with the VAT gap, discussing the different versions of the gap and outlining the main approaches to measurement. We then turn to the interpretation and limitations of VAT gap estimates, presenting some cross-country estimates calculated under different approaches. Finally, we consider some implications of VAT (and other tax) gap estimates for developing countries in the context of consumption tax reform for revenue mobilization, including a brief look at some political economy challenges to the use of VAT gap estimates.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133392179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Greece sovereign debt crisis has been dominating headlines for a while now, and is an issue which not only affects Greece and its citizens, but also the whole Eurozone and, in an indirect way, the rest of Europe, making it a topic of international concern. Despite this, the concept and cause of the crisis remain a mystery to many.
This paper analyses the issue of the Greek sovereign debt from the perspective of the territorial integrity, as it not only highlights the surrounding issues, but also analyses the global impact of the situation. The paper then puts forward views of and roles of countries as well as international organizations, such as the World Bank and the International Monetary Fund, and then concludes by providing a way forward.
{"title":"Reconstruction of the Greek Economy: Stepping Beyond the Greek Sovereign Debt","authors":"Tejas Hinder, Koustav J Bhattacharya","doi":"10.2139/ssrn.3676101","DOIUrl":"https://doi.org/10.2139/ssrn.3676101","url":null,"abstract":"The Greece sovereign debt crisis has been dominating headlines for a while now, and is an issue which not only affects Greece and its citizens, but also the whole Eurozone and, in an indirect way, the rest of Europe, making it a topic of international concern. Despite this, the concept and cause of the crisis remain a mystery to many. <br><br>This paper analyses the issue of the Greek sovereign debt from the perspective of the territorial integrity, as it not only highlights the surrounding issues, but also analyses the global impact of the situation. The paper then puts forward views of and roles of countries as well as international organizations, such as the World Bank and the International Monetary Fund, and then concludes by providing a way forward.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129222822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The universal EITC is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working families with a refundable 100-percent tax credit on individual wages up to $10,000 and a larger, refundable CTC. The maximum credit grows with GDP, guaranteeing that low-wage workers benefit from economic growth. The credits are offset by a broad-based VAT or income surtax. The proposals are progressive: After-tax income for the bottom quintile would increase by about 25 percent. The tax burden on the top one percent would increase by 7 to 14 percent of income, depending on financing.
{"title":"A Universal EITC: Making Work Pay in the Age of Automation","authors":"Leonard Burman","doi":"10.2139/ssrn.3664095","DOIUrl":"https://doi.org/10.2139/ssrn.3664095","url":null,"abstract":"The universal EITC is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working families with a refundable 100-percent tax credit on individual wages up to $10,000 and a larger, refundable CTC. The maximum credit grows with GDP, guaranteeing that low-wage workers benefit from economic growth. The credits are offset by a broad-based VAT or income surtax. The proposals are progressive: After-tax income for the bottom quintile would increase by about 25 percent. The tax burden on the top one percent would increase by 7 to 14 percent of income, depending on financing.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121503735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-29DOI: 10.31014/aior.1992.03.03.260
Umbas Krisnanto, Darwin Yulian
This article aims to analyze the impact of Brand Exposure, Customer Engagement, Electronic Word of Mouth, Brand Awareness to Customer Satisfaction and Customer Loyalty. The research design used in this study is descriptive and verification methods with quantitative approaches. Primary data collected using questionnaires distributed to respondents the form of a statement filled based on Likert scale. Quantitative analysis using structural equation modelling. First, Brand Exposure is included in the good category which means that the strategies prepared for the products sold in order to build brand awareness have been rated well by consumers. In addition, Customer Engagement is included in both categories so that the process of the product to provide opportunities for consumers to engage and interact in two-way communication so as to create an interactive dialogue and provide a personal experience that will be remembered by the customer is said to be good. Second, Electronic Word of Mouth is also included in good categories, which means that product reviews distributed to others by using electronic media according to respondents are considered good. Third, Digital marketing strategies measured by Brand Exposure, Customer Engagement, Electronic Word of Mouth variables each have a significant positive effect on Customer Satisfaction, where the better the marketing strategy, the Customer Satisfaction on the product will also increase as well as it should. Fourth, Brand Exposure, Customer Engagement, Electronic Word of Mouth each does not have a significant effect on Customer Loyalty. Social Media Marketing Strategy to Customer Loyalty, the response to the evaluation of a product has been said to be good. Customer Loyalty is included in the category of good means the customer remains to re-subscribe or re-buy selected products or services as a consistent attitude in the future has been said to be good. Fifth, Brand Awareness is included in the good category so that the understanding possessed by consumers has the potential to accept the brand and embed it in their minds every time using the product has been said to be good Customer Satisfaction. Sixth, Based on the results of testing the Brand Awareness hypothesis does not have a significant effect on Customer Loyalty, while Customer satisfaction gives a significant positive effect on Customer Loyalty, so the better the Customer Satisfaction, the Customer Loyalty on the product will also increase as well as it should.
{"title":"How Brand Awareness Does Not Have a Significant Effect on Customer Loyalty in a Public Company","authors":"Umbas Krisnanto, Darwin Yulian","doi":"10.31014/aior.1992.03.03.260","DOIUrl":"https://doi.org/10.31014/aior.1992.03.03.260","url":null,"abstract":"This article aims to analyze the impact of Brand Exposure, Customer Engagement, Electronic Word of Mouth, Brand Awareness to Customer Satisfaction and Customer Loyalty. The research design used in this study is descriptive and verification methods with quantitative approaches. Primary data collected using questionnaires distributed to respondents the form of a statement filled based on Likert scale. Quantitative analysis using structural equation modelling. First, Brand Exposure is included in the good category which means that the strategies prepared for the products sold in order to build brand awareness have been rated well by consumers. In addition, Customer Engagement is included in both categories so that the process of the product to provide opportunities for consumers to engage and interact in two-way communication so as to create an interactive dialogue and provide a personal experience that will be remembered by the customer is said to be good. Second, Electronic Word of Mouth is also included in good categories, which means that product reviews distributed to others by using electronic media according to respondents are considered good. Third, Digital marketing strategies measured by Brand Exposure, Customer Engagement, Electronic Word of Mouth variables each have a significant positive effect on Customer Satisfaction, where the better the marketing strategy, the Customer Satisfaction on the product will also increase as well as it should. Fourth, Brand Exposure, Customer Engagement, Electronic Word of Mouth each does not have a significant effect on Customer Loyalty. Social Media Marketing Strategy to Customer Loyalty, the response to the evaluation of a product has been said to be good. Customer Loyalty is included in the category of good means the customer remains to re-subscribe or re-buy selected products or services as a consistent attitude in the future has been said to be good. Fifth, Brand Awareness is included in the good category so that the understanding possessed by consumers has the potential to accept the brand and embed it in their minds every time using the product has been said to be good Customer Satisfaction. Sixth, Based on the results of testing the Brand Awareness hypothesis does not have a significant effect on Customer Loyalty, while Customer satisfaction gives a significant positive effect on Customer Loyalty, so the better the Customer Satisfaction, the Customer Loyalty on the product will also increase as well as it should.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115743378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the effects of expected losses on income shifting from various perspectives. Using a set of worldwide multinational corporation (MNC) affiliates, this study first finds empirical evidence of ex ante adjustments of income-shifting strategies by affiliates, supporting the existence of limited flexibility introduced in Hopland et al. (2018, 2019). The study next identifies that loss-expecting affiliates with limited loss carry-forward periods have greater reverse incentives for income shifting than those with unlimited periods because the former must utilize potential losses within a limited period of time. Lastly, according to measurements of the magnitude of income shifting based on expected tax rate differences using the full sample of both profitable and loss affiliates, the methodology applied in traditional studies is found to overestimate the magnitude of income shifting.
{"title":"Loss Expectation and Income Shifting","authors":"J. Yoo, Y. Lee","doi":"10.2139/ssrn.3654160","DOIUrl":"https://doi.org/10.2139/ssrn.3654160","url":null,"abstract":"This study examines the effects of expected losses on income shifting from various perspectives. Using a set of worldwide multinational corporation (MNC) affiliates, this study first finds empirical evidence of ex ante adjustments of income-shifting strategies by affiliates, supporting the existence of limited flexibility introduced in Hopland et al. (2018, 2019). The study next identifies that loss-expecting affiliates with limited loss carry-forward periods have greater reverse incentives for income shifting than those with unlimited periods because the former must utilize potential losses within a limited period of time. Lastly, according to measurements of the magnitude of income shifting based on expected tax rate differences using the full sample of both profitable and loss affiliates, the methodology applied in traditional studies is found to overestimate the magnitude of income shifting.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123912482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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