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nisetsundere.bsky.social

@nisetsundere.bsky.social

39 followers 116 following 11 posts

普通の人間。AI大嫌い

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maya 🎹 @elf.coffee · 15/10/2026

Bleach - Never Meant to Belong 👽

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うなさか @unasaka0309.bsky.social · 10/10/2026

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anon @betanon.bsky.social · 15/10/2026

Si #ArknightsEndfield #InkSanctuary

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Rokuろく| Comms Open @kurochanai.bsky.social · 13/10/2026

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magical clunico freestyle @cluniies.bsky.social · 11/10/2026

always retweet the no hustle mizuki comic forever

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Jake Grumbach @jakemgrumbach.bsky.social · 09/10/2026

New working paper: the Norwegian wealth tax was a huge success. The "exodus" of wealthy people never happened (less than 100 individuals left). Tax revenue increased by 71.5%. No changes in business activity or investment. www.nber.org/papers/w35854

Taxing Entrepreneurial Wealth: Evidence from
Norway, 2021-2025
Marius A. K. Ring
WORKING PAPER 35854|
DOl 10.3386/w35854
ISSUE DATE October 2026
Whether imposing higher taxes on business owners adversely affects business activity by constraining investment and inducing capitalist flight is a central question in the ongoing debate on how to tax the ultra wealthy. To shed new light, I exploit a series of related Norwegian reforms during 2021-2024 that increased dividend tax rates, removed migration-related capital gains tax loopholes, and nearly doubled the effective marginal tax rate on business wealth. These reforms spurred international debate and, allegedly, an "exodus" of Norwegian billionaires (Financial Times,
2023). While I document clear effects on migration, these responses are concentrated among the top 0.1% of the wealth distribution and mostly confined to 2022 and 2023. My results indicate that at most 100 individuals left due to the reforms. I find no evidence of significant outmigration or reduced inflows of startup founders or inventors. I estimate that absent any outmigration, wealth tax revenues would have increased by 75% from 2021 to 2024. Reform-driven outmigration lowers the revenue gain to 71.5%. My findings further show that outmigrating owners' firms remain economically active and do not reduce investment. In a broader set of analyses, I examine whether business outcomes are affected, regardless of whether owners outmigrate, since firms may reduce investment both due to liquidity constraints or distortions to owners' savings decisions. I compare firms owned by Norwegian individuals subject to the wealth tax with firms owned by foreigners and other tax-exempt entities. By merging historical ownership data from Orbis with the Norwegian shareholder register, I perform these analyses on both Norwegian and foreign-domiciled firms.
Across settings, I find no evidence that Norwegian-owned firms pay out more dividends or invest less after the reforms,…

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verti @verti.blue · 04/10/2026

High cortisol behavior

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kokomi🐰💕 @kokomiin.bsky.social · 10/10/2026

happy baku birthday!!💚 #nimagery

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Oliver Willis @owillis.bsky.social · 08/10/2026

these people would say it was "unclear" why more people in germany didnt openly identify as jewish in 1942

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LEviathan @leviathan0902.bsky.social · 07/10/2026

伊落マリー #ブルアカ #art #illustration #bluearchive #캐릭터 #일러스트 #그림 #그림계정 #doodle #painting #illust #drawing #art #artist #artwork #character #ilustration #digitalart #落書き #絵 #디지털드로잉 #插圖 #イラスト　#伊落マリー

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Kenny Logins @kennylogins.bsky.social · 04/10/2026

presentdad
@lacroixboi.dadguy.help
practically impossible to order eggs over easy by walkie talkie
1:03 AM • Jan 6, 2025

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Nature @nature.com · 07/10/2026

None of this year's science Nobel Prizes have gone to women. The number of these prizes to go to women remains at 27 out of more than 600. See how many you can name in our quiz: www.nature.com/immersive/d4...

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レモきち @lemokichi12.bsky.social · 06/10/2026

郁田はるき...

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山百舌鳥猫 @lynx-shrike.bsky.social · 22/09/2026

glasses

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O絃 @bowstringsmall.bsky.social · 06/10/2026

紅魔咲夜さんの落描き

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ェ @cis05.bsky.social · 05/10/2026

綱服茨木

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最中かーる @monakacurl.bsky.social · 03/10/2026

「ハァハァ…疲れててもどこ見てるかくらい分かるからね💢」

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KIWI🥝魚 @kiwi2624.bsky.social · 03/10/2026

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platinum @mantafriend.art · 29/09/2026

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しはん @syhan.bsky.social · 01/10/2026

🤫

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Ayul@お仕事募集中 @ayuloekaki.bsky.social · 28/09/2026

CM

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Daemo72 @daemo72.bsky.social · 02/10/2026

Drippy Nimi💚 #nimagery #fanart #art #vtuber

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Darek Ergot Mak@NSFW @erugotto.bsky.social · 26/09/2026

コンビニに行くティナ

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Darek Ergot Mak@NSFW @erugotto.bsky.social · 29/09/2026

優雅に誘う

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しはん @syhan.bsky.social · 26/09/2026

😺

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skepty @skeptycally.bsky.social · 24/09/2026

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LEviathan @leviathan0902.bsky.social · 23/09/2026

トキトキ #ブルアカ #art #illustration #bluearchive #캐릭터 #일러스트 #그림 #그림계정 #doodle #painting #illust #drawing #art #artist #artwork #character #ilustration #digitalart #落書き #絵 #디지털드로잉 #插圖 #イラスト

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Darek Ergot Mak@NSFW @erugotto.bsky.social · 23/09/2026

「『ドッギ』って誰のこと？」

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LEviathan @leviathan0902.bsky.social · 21/09/2026

トキ #ブルアカ #art #illustration #bluearchive #캐릭터 #일러스트 #그림 #그림계정 #doodle #painting #illust #drawing #art #artist #artwork #character #ilustration #digitalart #落書き #絵 #디지털드로잉 #插圖 #イラスト

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alexis @steppinlazer.bsky.social · 18/09/2026

it would be helpful to mention japanese labor laws re: layoffs as a factor in these types of stories

Quiet Restructuring vs. U.S.-Style Layoffs

In Japan, U.S.-style sudden mass layoffs are rare by law and custom. Instead, firms practice a "quiet change". They curb hiring, redeploy staff internally, and expand early-retirement schemes. For example, Tokyo Shoko Research reports that 46 listed companies in FY2025 offered early retirement to over 20,000 workers. Notably, many announcements emphasized retraining and redeployment over firing. A consultant's study notes that Japanese companies are focusing on "eliminating redundant tasks" to boost productivity, rather than simply cutting headcount.

What, if any, additional considerations apply if large numbers of dismissals (redundancies) are planned? How many employees need to be affected for the additional considerations to apply?
-

In cases of layoffs, courts tend to determine the validity of the dismissal by comprehensively considering the specific circumstances related to the following four elements (Tokyo District Court Decision, January 21, 2000; Osaka High Court Judgment, March 24, 2016, etc.).Since restructuring dismissals are dismissals based on the employer’s circumstances, stricter standards are applied in determining their validity than for dismissals attributable to the employee’s fault. These standards apply regardless of the number of employees targeted for dismissal.

(i) Necessity of Personnel Reduction: The implementation of personnel reduction must be based on sufficient necessity arising from corporate management issues such as recession, decline, or poor business performance, or be recognised as an unavoidable measure.

(ii) Efforts to Avoid Dismissal (Necessity of Selecting Layoffs as a Means of Workforce Reduction) : Measures to avoid layoffs must have been implemented, such as reducing expenses (including cutting overtime pay by stopping overtime work), reducing temporary workers, reducing or eliminating executive compensation and employee bonuses, not renewing fixed-term contracts, halting new hires, suspending pay raises, reassigning employees, or offering voluntary retirement programs.

(iii) Rationality of Selection: Objective and reasonable criteria must be established for selecting employees subject to dismissal, and these criteria must be applied fairly.

(iv) Fairness of the termination process: Conducting labour-management negotiations, individual interviews, and other procedures to provide explanations, disclose information, and engage in consultation with workers.

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kokomi🐰💕 @kokomiin.bsky.social · 18/09/2026

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gamera obscura october edition @ohrobin.bsky.social · 19/09/2026

incredibly well-done resident evil teaser from a movie theater

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LEviathan @leviathan0902.bsky.social · 18/09/2026

伊落マリー #ブルアカ #art #illustration #bluearchive #캐릭터 #일러스트 #그림 #그림계정 #doodle #painting #illust #drawing #art #artist #artwork #character #ilustration #digitalart #落書き #絵 #디지털드로잉 #插圖 #イラスト　#伊落マリー

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ちょーす @cho-ss.bsky.social · 16/09/2026

チアキ #BlueArchive #ブルアカ

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我美蘭＠1日目東3ア69b @gabiran.bsky.social · 15/09/2026

バーヴァンシー（レースクイーン） #FGO #art

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Matt Bors @mattbors.bsky.social · 14/09/2026

It was exactly ten years ago today, on my 33rd birthday, that I posted this comic online.

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Rhow @rhow.bsky.social · 14/09/2026

Arran…

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Darek Ergot Mak@NSFW @erugotto.bsky.social · 14/09/2026

旦那にスキンシップを拒まれるティナ

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この| KONO @FANBOX @konokon.bsky.social · 10/09/2026

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SEBU🎨セブ @sebuillust.bsky.social · 11/09/2026

VeXpo A4 Print - Ina #inART

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jw / trib @tribbutribby.bsky.social · 11/09/2026

red flowers #fate

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budgie @budgiepon.bsky.social · 09/09/2026

"Please don't squeeze there..."

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YOTTE @yotte.bsky.social · 03/09/2026

OC 예전부터 해보고 싶었던 표정 연습 이것저것~

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wakamepiza @wakamepiza.bsky.social · 10/09/2026

Kayoko🖤

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susu @mikufanclub.bsky.social · 08/09/2026

welcome back glados miku

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Darek Ergot Mak@NSFW @erugotto.bsky.social · 08/09/2026

うなじ

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Darek Ergot Mak@NSFW @erugotto.bsky.social · 08/09/2026

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Ayul@お仕事募集中 @ayuloekaki.bsky.social · 01/09/2026

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hacco @haccomayu.bsky.social · 11/02/2024

バニー本のバーヴァンシーちゃん

バニー衣装のバーヴァンシーちゃん