Mature federations have relatively transparent delineations of authority among levels of government; subnational governments enjoy considerable autonomy in their expenditure, revenue, and debt policies. In other countries, problems of soft budget constraints, bailouts, and fiscal and financial...

Este ensayo es una aproximación a la manera eficiente de seleccionar al universo de contribuyentes y asi obtener la muestra ideal que nos permita tener resultados eficaces al momento de someterlos a una fiscalización, trata de determinar los indicadores microeconomicos más relevantes para...

The article provides a fresh look at employee ownership as a method of privatization and discusses theoretical and incentives effects and recent experiences in Eastern and Central Europe.

This essay will consider the relevance of the social sciences - especially economics - to the foundations of sustainable development. Looming environmental crises have served as a prime motivating force for reevaluating fundamental principles. In particular, the concept of sustainability,...

Antidumping laws have taken on added significance since the conclusion of the Uruguay Round of GATT. Prior to the Uruguay Round, only about 40 countries enforced antidumping laws. After the Uruguay Round, all 120+ signatories have agreed to incorporate antidumping laws into their trade policy....

A search of the accounting, trade and ethics literature failed to find a single article that discussed the role that accountants play in assisting in the data gathering process of a trade investigation. Yet there are serious ethical issues that need to be addressed. Certain aspects of trade...

Algebraic topology and social choice theory

The purpose of this chapter is twofold. Firstly, in sections 2 to 4 a brief outline is given of Rawlsian justice in relation to basic income. Section 2 presents Rawls's principles of justice and the accompanying primary social goods to which these principles are applied. Sections 3 and 4 deal...