Nicholas Georgescu-Roegen’s analysis of the factory system is used to show how an expanded market makes possible increasing returns in manufacturing, which can in turn lead to the kind of cumulative growth process envisioned by Allyn Young. The analysis is then extended to take into account...

Nicholas Georgescu‐Roegen’s analysis of the factory system is used to show how an expanded market makes possible increasing returns in manufacturing, which can in turn lead to the kind of cumulative growth process envisioned by Allyn Young. The analysis is then extended to take into account...

Purpose – The aim of this paper is to call the attention of public entities for the econometric frontier models which allows benchmarking the tax offices accurately. In the context of the European Maastricht, the European countries face public receipts shortage and to focus in the management...

In 1926, at the age of only 22, da Empoli wrote two remarkable, original books, both of which have aroused much interest. Later da Empoli improved and developed their analysis. Other publications followed, such as his lessons in economic science. Others still were in preparation, but his...

This is a study of Attilio da Empoli’s reception in English. Describes the search to find his works or references to him. Gives details of the search process. There are only a few references to his work in English. There is nothing about his life in English. The first biography in English,...

Examines Attilio da Empoli’s contributions in the field of public finance. This scholar was endowed with particular scientific qualities which allowed him to give original contributions to the theory of public finance, in particular in the field of oblique and backward tax shifting. The other...

Controls on short-term capital inflows or panic-driven capital outflows may benefit emerging markets that have fragile financial sectors and adjustable-peg currency regimes. However, the controls seen so far are relatively easy to evade, often complex and obscure, and supported by large...

This paper is a preliminary examination of a recently available translation of Attilio da Empoli’s 1926 Theory of Tax Incidence. This work has remained practically unknown to English readers despite considerable recognition in Italian and German journals. Compares and contrasts da Empoli and...

Using a differentiated oligopoly, this paper studies the effects of tax incentives on the structure of a domestic industry in terms of price, output, profit, and entry/exit, taking account of technology transfer through FDI. It is found that if the government of the host country provides more...