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1 – 10 of 18Maik Huettinger and Jonathan Andrew Boyd
The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx. Both…
Abstract
Purpose
The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx. Both scholars have affected the understanding and attitudes of generations of economists, and their ideas have considerable influenced modern economic policy. It will be argued that Smith and Marx have much to offer to help contemporary economists understand the taxation of RPA, and their writings on machines, automation, and their impact on the human labor force will be discussed from their primary texts.
Design/methodology/approach
The paper interprets the works of Marx and Smith in relation to contemporary debates on automation, particularly, proposals to tax technological innovations to offset the social costs of automation’s displacement effects.
Findings
In the case of Adam Smith, there is not enough evidence to suggest that he would support a specific taxation of RPA; however, he very well might agree with a modest taxation of capital goods. Marx would very likely support a taxation in the short-run, however, would be inclined to caution that the ownership of robots should in the long run be transferred to society.
Originality/value
This paper uses primary texts from the discipline of history of economic thought to spark a discussion about compensating the externalities of technological innovation.
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IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a…
Abstract
IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a practitioner whose income for many years was provided by those he denigrates.
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
Abstract
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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John S. Jahera and David A. Whidbee
The global banking environment is experiencing significant change as regulatory and geographical barriers to competition are reduced. As these barriers are removed, greater…
Abstract
The global banking environment is experiencing significant change as regulatory and geographical barriers to competition are reduced. As these barriers are removed, greater integration of banking services is developing throughout the world affecting the performance and structure of banking institutions. This research examines the stock returns and volatility of stock returns for a sample of banks in the United States, Europe, Canada and Japan. The general focus is to identify factors influencing the return and risk and to examine cross‐country differences in these factors. The results suggest that while size does not affect return volatility for any of the categories of banks, it does affect returns for banks in Japan, the U.S. and other non‐universal banking systems. Likewise, the investment in fixed assets appears consistently to adversely affect returns. A number of differences are found across country borders and across type of institutions (i.e. universal versus non‐universal banks).
Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…
Abstract
Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.
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TWO Government reports in one week—one at first unobtainable because of a union dispute, the other a vast opus of three volumes, with three separate volumes of maps—this was the…
Abstract
TWO Government reports in one week—one at first unobtainable because of a union dispute, the other a vast opus of three volumes, with three separate volumes of maps—this was the fate of librarians in Britain during the second week of June 1969. So long to wait for these reports of Dainton and Maud, then so much to read.
HAVING outlined the scheme for monotyped catalogues, it only remains to consider it in its financial aspects. At Hampstead tenders were obtained for the same catalogue by…
Abstract
HAVING outlined the scheme for monotyped catalogues, it only remains to consider it in its financial aspects. At Hampstead tenders were obtained for the same catalogue by monotype, linotype, and by ordinary setting up. It may be mentioned that the catalogue is of royal‐octavo size, in double columns, each being fifteen ems wide and fifty deep. Main entries are in bourgeois; subject‐headings are set (by hand) in clarendon, and the entries under such headings are put in brevier. Notes and contents were specified for either minion or nonpareil, and many lines break into part‐italics. The monotype machine provided all these founts except the two already mentioned—italic numerals and clarendon. We had to do without the former type, but the latter not being numerous are easily carried in as wanted from an ordinary case. Naturally, I cannot give the exact figures of the accepted tender, but it may be stated that in our particular case the cheapest quotation was for linotype work, although there was not much difference between that and monotyping; whilst for both these methods worked out at appreciably less than the quotations for ordinary hand‐work.
Arthur E. Carey and Kjestine R. Carey
Gambling has been a part of the human experience for a long time, perhaps as long as humans have interacted socially. Its literature has been accumulating since ancient times…
Abstract
Gambling has been a part of the human experience for a long time, perhaps as long as humans have interacted socially. Its literature has been accumulating since ancient times, with references found in some of the earliest records. Throughout history gambling has had a bad reputation because of the multitude of social problems attributed to it. The gambling industry today refers to the activity as “gaming,” which does not sound quite as notorious.
WE publish this issue on the eve of the Brighton Conference and our hope is that this number of The Library World will assist the objects of that meeting. Everything connected…
Abstract
WE publish this issue on the eve of the Brighton Conference and our hope is that this number of The Library World will assist the objects of that meeting. Everything connected with the Conference appears to have been well thought out. It is an excellent thing that an attempt has been made to get readers of papers to write them early in order that they might be printed beforehand. Their authors will speak to the subject of these papers and not read them. Only a highly‐trained speaker can “get over” a written paper—witness some of the fiascos we hear from the microphone, for which all papers that are broadcast have to be written. But an indifferent reader, when he is really master of his subject, can make likeable and intelligible remarks extemporarily about it. As we write somewhat before the Conference papers are out we do not know if the plan to preprint the papers has succeeded. We are sure that it ought to have done so. It is the only way in which adequate time for discussion can be secured.