Explaining postwar wage compression

One of the main problems confronting labor unions during wage bargaining is how to deal with the conflicting demands of different groups of workers over the division of labor market earnings. This article explains how their internal organizational blueprint determines how they deal with this and criticizes the scholarly preoccupation with union density and wage bargaining centralization as explanatory variables for cross-national and temporal variation in wage inequality. It does so based on a critical analysis of collective bargaining in the Netherlands and the United Kingdom during the first four decades of the postwar period.     

Wage labour and capitalism: a comparative and historical analysis of Eritrea and Kenya

Abstract

This paper seeks to explain the development of capitalism in Eritrea and Kenya from a labour history perspective. Indeed, the assumption in this research is that capitalism can only be explained by taking into consideration free wage labour as one of the sine qua non conditions for the existence of the capitalist mode of production. Therefore, the article looks at the paradigmatic socio-economic shifts: from unfree to free labour, from free to precarious labour and from unfree to precarious labour. These are the result of the complicated relationship that exists between capital and labour. The point of departure of the analysis is the Nieboer-Domar hypothesis on the structural origins of slavery, which despite severe criticism, it has been largely remained unchallenged until the present. In Eritrea, colonised by Italy, and Kenya, colonised by England, free wage labour fully developed between the nineteenth and twentieth century. This could be considered the era of the advent of capitalism, with the advent, for a fraction of the working population, of labour relations based on wages. The precarisation of life of free wage workers is also partially analysed in this article.     

Why are public offices sold in Kyrgyzstan?

Why are public offices for sale in Kyrgyzstan? To address this question, this article attempts to set out a new logic for understanding the motives, nature, and consequences of corruption in the country. Rather than securing access to a single favor through bribery, officials invest in political and administrative posts in order to obtain access to stream of rents associated with an office. Political and administrative corruption is organically linked in this system, and corruption stems not so much from weak monitoring as from being a franchise-like arrangement, where officials are required to pay continuous “fees” to their bosses. The key is to be the public official influencing the redistribution of rents as well as participating in the informal market where “public” goods are privatized and exchanged for informal payments. Thus, instead of control over the pure economic assets of the state, influence over the state's institutional and organizational framework is the dominant strategy for earning and investing in the country.     

推行工资集体协商的实践与思考

在中国特色社会主义的现实环境和“党政主导、工会运作”的维权机制下,国有及其控股企业要带头开展工资集体协商,这是有所争论的理论与现实问题。面对国有企业在建立职工工资正常增长机制和权益维护方面存在的问题,企业利益与职工利益之间存在的矛盾,国有企业要发挥较好的民主传统和健全的政工体制优势,率先搞好工资集体协商,进一步健全企业民主管理机制,为实现科学化、规范化管理打下更坚实基础。     

Tax Compliance as a System: Mapping the Field

Tax evasion is a serious and growing problem all over the world. In most cases, non-compliant tax behavior is associated with tax evasion. Such approach, however, is incomplete. There is a lack of clear definitions of compliance and non-compliance. This article focuses on defining the key terms related to tax compliance and on mapping and systematizing the determinants of tax compliance and proposes a way to develop an administrative strategy for tax compliance. The novelty of the study lies in approaching tax compliance as a systemic whole. A systemic approach to tax compliance as a comprehensive whole could serve as the basis for the tax authority in developing administrative strategies.     

The Impact of the Unemployment Rate on Unemployment Benefits in Barbados: An Impulse Response Approach

The purpose of this article is to determine how the rate of unemployment will impact on unemployment benefits in Barbados using annual data from 1982 to 2009 with the use of an impulse response function. The results show that when a shock is applied to the rate of unemployment, which causes it to rise, unemployment benefits will contract marginally and this reaction will not stabilize until the 14th period when a new equilibrium will be attained. Since this new equilibrium will lie below the original equilibrium, rising unemployment will impact negatively on unemployment benefits although this decline will only be marginal.     

Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

Factors Influencing SME Tax Compliance: Evidence from Indonesia

This study examines factors influencing the tax compliance of small-and medium-sized enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple regressions, six tax compliance factors are examined. Data were collected through a survey conducted in Jakarta using 328 respondents who are small business taxpayers. A researcher–administered questionnaire survey method was used for data collection. The results reveal that referral groups, the probability of audit, tax knowledge, and the perception of equity and fairness have a significant impact on tax compliance. In particular, the referral group had the most significant influence on the noncompliance behavior of SME taxpayers. These findings can enable policymakers to develop future tax policies that focus on tax compliance. This study also contributes to the literature by including observations from Asian countries.     

税收之债的消灭时效

税收之债的消灭时效是税收债权消灭的重要原因,对于督促税收债权人及时行使债权、保护纳税人权利、建构稳定和谐的税收征纳关系具有重要意义。税收债权的消灭时效包括确定时效和征收时效两类,其内容涉及时效的性质、期间长度、期间起算、中断和中止、期间届满的法律效果等问题。我国税法对税收债权的消灭时效制度规定很不健全,应当借鉴他国立法例和国际经验,通过制定税收通则法等途径尽快予以完善。     

论中等收入群体发育的社会条件

我国当前中等收入群体发育的社会条件主要有：产业结构的变迁是中等收入群体发育的社会结构基础;以市场为取向的改革是中等收入群体发育的社会内在机理;现代教育,尤其是现代高等教育的发展是中等收入群体发育的直接“引擎”。