This paper discusses the implementation of the new universal guidelines (SNA95) on the Dutch national accounts. A distinction is made between changes in basic concepts and classifications, changes in detail and supplementary classifications and changes in scope.

The basic thesis of this article is that the essential origins of the modern ‘financial revolution’ were the late-medieval responses, civic and mercantile, to financial impediments from both Church and State, concerning the usury doctrine, that reached their harmful fruition in the later...

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals...

In both economically developed and developing countries, privatisation, budget austerity measures and market liberalisations have become key aspects of structural reform programs in the last three decades. These three recommended policies were parts of strong revival of classical and...

This paper investigates to what extent the different subsectors of the knowledge economy are subject to sector-specific spatial patterns of employment dynamics, and whether these patterns are conditional upon the general economic climate in a particular region. To this end, we analyze and...

Boost investment is the ultimate goal of every company. There are many strategies to achieving this goal. Indeed, each company imposes a duty to promote efficient investment. In this perspective, many contractors see that the financial autonomy is the solely or principally option for enhancing...

The article demonstrates that the 2008-2009th financial crisis in Ukraine has had a significant and complex impact on its budget. It is shown that the banking crisis has led to a reduction in taxes revenue in the budget, diversion of public funds for the capitalization of state banks and the...

In this study we aim to determine the impact of investor behavior on investment funds strategies. Initially, we define the ideal profile of a potential investor in funds by highlighting risk aversion. We present a usual successive generation model in an open economy to characterize asset...