This article presents my response to methodological questions about the incidence and impact of the Canadian Goods and Services Tax raised by W. Irwin Gillespie.

When estimating regional inequality, many economists use inequality indices weighted by the regions' shares in the national population. Although this approach is widespread, its adequacy has not received attention in the regional science literature. This paper proves that such approach is...

This paper examines the determinants of economic growth, income inequality, and their relationship in the context of education inequality. The econometrics indicate that a higher level of human capital and the relative dispersion of human capital have a disequalizing relationship with income...

Exact diagnostics of inflation reasons is the necessary condition of correct stabilization policy oriented to social progress. The dominant type of inflation in Ukraine is cost-push inflation. The purpose of the article is to analyse inflation in Ukraine as a process of income redistribution...

In this paper I analyse a probabilistic voting model where self-interested governments set their taxation policies in order to maximise the probabil- ity of winning elections. Society is divided into groups which have di¤erent preferences for the consumption of goods. Results show how...

This theoretical model demonstrates that there is an excess burden from potential theft similar to that which results from an indirect tax with some positive probability of payment. In addition, the model shows that potential theft creates a bias for consumption to drift away from "steal-able"...

It is well known that many standard results on optimal taxation and tax reforms have a straightforward counterpart in the monopoly pricing context and the Ramsey-Boiteux pricing rule represents the most obvious and well known example of this connection. What is less acknowledged, maybe even by...

This paper seeks to analyse the determinants of capital flight in selected Latin American countries throughout the 1990s, and gives some insights into what economic policies would be adequate under capital flight conditions. Finding, empirically, the saving rate to be a new determinant of...

Exact diagnostics of inflation reasons is the necessary condition of correct stabilization policy oriented to social progress instead of the conjuncture manoeuvring. The purpose of the article is the analysis of inflation reasons in Ukraine and ranging them according to the degree of influence...

A basic principle in public finance is tax incidence equivalence (well known as Liability Side Equivalence Principle, LES). This principle holds that the burden of a unit tax on buyers and sellers is independent of who actually pays the tax. Moreover, economic theory assumes an individual...