We examine the constitutional design required for democratic societies to overcome poverty traps. Restricting agenda setting by ensuring subsistence levels of consumption and applying simple majority voting as a decision rule will not enable a society to overcome poverty. We show that a...

Compares the way women are taxed in the Germany, Sweden and The Netherlands by looking at both macro and micro data from the perspective of a wife's contribution to family income. The programs used for analysis are included in an appendix. Taxing husbands and wives by adding joint incomes and...

Argues the case for reform of US tax codes from a feminist viewpoint. “The household” and “the individual” are falsely distinguished in the tradition of taxing only adult male breadwinners -women being engulfed in “the household”. Describes recent analysis of human identity in terms...

We set up a neoclassical growth model extended by a corporate sector, an investment and finance decision of firms, and a set of taxes on capital income. We provide analytical dynamic scoring of taxes on corporate income, dividends, capital gains, other private capital income, and depreciation...

Argues the case for reform of US tax codes from a feminist viewpoint. “The household” and “the individual” are falsely distinguished in the tradition of taxing only adult male breadwinners ‐women being engulfed in “the household”. Describes recent analysis of human identity in...

Compares the way women are taxed in the Germany, Sweden and The Netherlands by looking at both macro and micro data from the perspective of a wife′s contribution to family income. The programs used for analysis are included in an appendix. Taxing husbands and wives by adding joint incomes and...

Purpose – The purpose of this paper is to describe the basic workings of the research and development tax credit and highlight the interconnection between the credit and strategic implications to research, product development and overall market competitiveness. It explains how this credit can...

Regeneration concerns the physical and economic renewal of locations with development and investment in property a fundamental part of the process and product. Considers the case of Dublin, where designated areas, including the dock‐lands, have been stimulated by taxation breaks within a...

Purpose – The purpose of this paper is to update investors who have incurred losses from fraudulent enterprises since the publication of Lorence's “Tax consequences for investors in hedge fund frauds”. The critical development is that taxpayers who filed in reliance on the so‐called...

In recent years, there have been a significant number of mergers and acquisitions (M&As) among financial institutions in American, European as well as in Asian countries. The Malaysian government too has encouraged mergers among financial institutions since the 1997‐98 financial crisis so as...