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Åsbjørn Melkevik 《Constitutional Political Economy》2016,27(4):418-434
Any liberal theory that would take seriously the question of equality before the law is bound to engage with discrimination-related matters, and so long as one is a liberal one should oppose all discrimination coming from the state. This, however, may be a double-edged sword since many classical liberals have quite readily opposed progressive taxation by invoking its discriminatory nature. Some liberals will therefore conclude that one cannot establish different tax brackets, lest taxation be illiberal. This paper endeavours to refute this assumption. Progression may be compatible with the classical liberal concern for the rule of law, provided legislative discretion on tax-related matters is duly limited by the principle of generality, as well as by a certain standard of reasonable lawmaking. Through a careful distinction between four concepts of differential treatment, this paper demonstrates that progressive tax arrangements do not necessarily discriminate against the well-off, and that it can efficiently fulfill some legitimate classical liberals objectives. 相似文献
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ABSTRACTThe present-day border between Belgium and the Netherlands can be traced back to the separation of the Low Countries after the Dutch Revolt (1566–1648) against Spanish rule. The capacity to finance the escalating cost of war determined the outcome of this conflict. As Spain struggled to provide regular pay to its troops, its war efforts were often plagued by mutiny. In contrast, the Dutch Republic managed to raise large sums for its war budgets. As we show in this article, excise taxes on beer consumption were one of the largest income sources in Holland, the leading province of the Dutch Republic. Over the course of the Revolt, Dutch beer taxes brought in the equivalent of 29% of Spanish tax revenues on silver from America. Beer taxes thus played a crucial role in financing the Dutch Revolt which led to the separation of the Low Countries and, eventually, the creation of Belgium. 相似文献
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ABSTRACTChange has often been said to characterise retailing, and research on retail change is extensive. However, though much of that research has focused on retail formats, it has not sufficiently addressed the fluid nature of retailing and how its formats emerge. This paper offers a more dynamic conceptualisation of retail format change by introducing the concept of retail formation. Taking a constructivist market studies approach and drawing upon an ethnographic study of a Swedish consumer electronics retailer, the paper shows how retail formations are continually being made in a dynamic process that can be initiated by various actors, does not necessarily follow a logical order, and commonly produces unexpected results. The concept of retail formation allows us to better understand the increasing fluidity of retailing enabling us to trace complex market processes, examine multiple actors simultaneously, and taking into account the socio-historical and socio-cultural dynamics involved in shaping retail markets. 相似文献
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AbstractMedia investments are continuously shifting from traditional media like newspapers to digital alternatives like websites and social media. This study investigated if and how media choice between the two rival channels can influence consumers’ perceptions of a novel brand. 504 Swedish retail fashion customers participated in an experiment to evaluate the identical advertisement placed either in a national newspaper or on Facebook. The results revealed that advertising in a newspaper can have a positive effect on brand equity facets and purchase intention through brand personality perceptions of being competent, while advertising on Facebook have similar effects but through perceptions of being exciting. Besides some evidence that choice between traditional and new media affects brand personality this study is one of the first attempts to incorporate media channel choice into the broader customer-based brand equity framework. The results from this particular study suggest that media channel choice should be considered from a brand equity building perspective at least in the fashion category. This study shows that different media channels could complement each other strategically, as traditional media channels still can have valuable and unique contributions to brand building through brand personality perceptions, especially for brands striving to be perceived as competent. 相似文献
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The impact of multinational firms on the domestic agricultural sector in developing countries is controversial, in particular in India. Relying on a unique set of household‐level data from the state of Punjab, we study the biggest dairy company in the world (Nestlé) in India and compare its vertical spillover effects on upstream suppliers to other market channels (informal sector and cooperatives). We find that farmers that supply informal channels are less efficient and earn lower profits per dairy animal than farmers supplying the cooperative and the multinational sector. Furthermore, we find that farmers using the multinational channel are more efficient than farmers in the cooperative channel, but equally profitable. Hence, we do not find that supplying the cooperative channel is more beneficial for local dairy farmers than supplying the multinational channel. Overall, however, dairy productivity and profitability levels are still dramatically low, with substantial scope for dairy development. 相似文献
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Johan N. M. Lagerlöf 《The Journal of industrial economics》2024,72(1):253-283
Does asymmetric information about costs in a homogeneous-good Bertrand model soften competition? Earlier literature has shown that the answer (perhaps counter-intuitively) is “no,” while assuming (i) private (i.e., independent) cost draws and (ii) no drastic innovations. I first show, in a fairly general setting, that by relaxing (i) and instead allowing for sufficiently much common (interdependent) cost draws, asymmetric information indeed softens competition. I then study a specification that yields a closed-form solution and show that relaxing (ii) but not (i) does not alter the result in the earlier literature. While relying on specific functional forms, this specification is quite rich and might be useful in applications. It allows for any (positive) degree of interdependence between the cost draws, for any demand elasticity, and for any number of firms. The closed-form solution is simple and in pure strategies. 相似文献