This paper describes the fiscal structure of a community as an equilibrium of a non-cooperative game where members of different pressure groups - characterised by conflicting interests - compete to get distributive gains. Their interaction is regulated by a constitution which sets the electoral...

This paper provides a systematic study of the market for accountants in Italy during the period 1980-91. Firstly, it develops a comparison in the determinants of incomes of the two competing professions (Commercialisti and Ragionieri) focusing on entry as one of the main variables of interest to...