Twenty years of negotiations over reform of the United Nations Security Council (UNSC) are yet to bear fruit. We use recent advances in the theory of a-priori voting power to present a formal quantitative appraisal of the “structural reforms” contained within eleven current reform proposals,...

In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...

Twenty years of negotiations over reform of the United Nations Security Council (UNSC) are yet to bear fruit. We use recent advances in the theory of a-priori voting power to present a formal quantitative appraisal of the "structural reforms" contained within eleven current reform proposals, and...

We develop a theoretical framework for equity in council voting games (CVGs). In a CVG, a fully representative voting body delegates decision-making to a subset of the members, as describes, e.g., the United Nations Security Council (UNSC). Three equity concepts are proposed: ex-ante...

The United Nations Security Council (UNSC) is the foremost international body responsible for the maintenance of international peace and security. Members vote on issues of global importance and consequently receive perks – election to the UNSC predicts, for instance, World Bank and IMF loans....

We develop a theoretical framework for equity in council voting games (CVGs). In a CVG, a fully representative voting body delegates decision-making to a subset of the members, as describes, e.g., the United Nations Security Council (UNSC). Three equity concepts are proposed: ex-ante...

The United Nations Security Council (UNSC) is the foremost international body responsible for the maintenance of international peace and security. Members vote on issues of global importance and consequently receive perks – election to the UNSC predicts, for instance, World Bank and IMF loans....

We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Tax payers engage in tax evasion as a means to boost their expected consumption relative to others in their “local” social network, and relative to past consumption. The unique Nash...