The integration of national economies of a different level of development and an opposite quality of system will have a more profound influence in shaping the world of tomorrow. Therefore a theory of economic integration must be formulated which transcends the existing systems, i.e. a theory of...

One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and infl uence the distribution of paid and unpaid work between men and women.

The West has scored an economic "victory" in Eastern Europe. In the Far East, on the other hand, developments appear to be slipping out of its hands: not only Japan but also, to an ever greater extent, South Korea and Taiwan have been growing into serious competitors in more and more sectors;...