4,136 research outputs found

    The future of work: Disciplined useful activity

    Get PDF
    Purpose The purpose of this paper is to draw attention to the importance of the current global ecological overload (GEO) for the future of work in the twenty-first century and to propose a new understanding of what work is. Design/methodology/approach To achieve this purpose, the author uses qualitative methods to assess what is likely and what is possible. The author presents three broad-brush future scenarios, dubbed chaos, muddle and wisdom. The approach adopted depends on two basic normative principles, named Liveable Global Habitat and Necessities as of Right. Findings The neoliberal commitment to economic growth is a driver for GEO. A liveable future requires a decisive turn away from neoliberal values. As part of this, the author proposes a new understanding of work, disciplined useful activity, which differs radically from the current understanding. “Useful” means contributing to two basic principles: to maintain and enhance a civilised human society and a liveable global habitat for a rich variety of species; and to accord to all people, as of right, in practice and not merely in name, the basic necessities of a civilised life. Social implications AI and robots will probably continue to replace today’s kinds of human employment. But this need not render any humans unemployed, whose work (in the new sense) will be wanted in, for two examples, caring (including self-care) and participatory democracy. Originality/value This paper offers a contribution to the resolution of the current and anticipated problems of GEO and of disruptive technologies

    Opting for opting in? : an evaluation of the European Commission’s proposals for reforming VAT on financial services

    Get PDF
    This paper provides a legal and economic analysis of the European Commission’s recent proposals for reforming the application of VAT to financial services, with particular focus on their “third pillar”, under which firms would be allowed to opt-into taxation on exempt insurance and financial services. From a legal perspective, we show that the proposals’ “first and second pillar” would give rise to considerable interpretative and qualification problems, resulting in as much complexity and legal uncertainty as the current regime. Equally, an option to tax could potentially follow significantly different legal designs, which would give rise to discrepancies in the application of the option amongst Member States. On the economic side, we show that quite generally, when firms cannot coordinate their behaviour, they have an individual incentive to opt-in on business-to-business (B2B) transactions, but not on business-to-consumer (B2C) transactions. We also show that opting in eliminates the cost disadvantage that EU financial services firms face in competing with foreign firms for B2B sales. But, these results do not hold if firms can coordinate their behaviour. An estimate of the upper bound on the amount of tax revenue that might be lost from allowing opting-in is provided for a number of EU countries

    THE EUROPEAN UNION AND THE ARCTIC REGION - Communication from the Commission to the Parliament and Council

    Get PDF
    EU Arctic Policy. EU Commission communication, 200
    • 

    corecore