In a recent edition of Perspectives on Politics, Larry Bartels examines the high levels of support for tax cuts signed into law by President Bush in 2001. In so doing, he characterizes the opinions of “ordinary people” as being based on “simple-minded and sometimes misguided considerations...

Meeting government revenue needs without inhibiting private sector development is a key challenge of tax policy during the transition from the socialist system. The paper explores issues in the design of tax bases and tax structures in the transition and argues that transition economies would...

Este ensayo es una aproximación a la manera eficiente de seleccionar al universo de contribuyentes y asi obtener la muestra ideal que nos permita tener resultados eficaces al momento de someterlos a una fiscalización, trata de determinar los indicadores microeconomicos más relevantes para...

Algebraic topology and social choice theory

The purpose of this chapter is twofold. Firstly, in sections 2 to 4 a brief outline is given of Rawlsian justice in relation to basic income. Section 2 presents Rawls's principles of justice and the accompanying primary social goods to which these principles are applied. Sections 3 and 4 deal...

This paper aims at a better understanding of the factors influencing the decision of young graduates who entered teaching to stay in that profession. The field of research covers secondary education teachers in the French-Speaking Community of Belgium. The data analysed comes from an...

Before making di±cult decisions, individuals tend to collect information on decision makers in reference groups. With respect to policy innovations in a decentralized public sector, this may give rise to positive neighborhood influence on adoption decisions. On the other hand, due to learning...

Tax base mobility in a globalised economy implies that tax policy influences savings, domestic investments and inter-jurisdictional capital mobility. Assuming the existence of spatial and temporal interdependence, using: a data set of EU countries, after the capital market liberalisation, and a...

In this paper we investigate the logic and the workings of fiscal rules, with focus on rules for subnational governments. We argue against a simplistic view that sees the writing of numerical limits on fiscal variables as the solution to fundamental fiscal problems. We suggest that international...

In this report commissioned by the Australian Government, the Commission found that claims management practices for public liability insurance should not prevent benefits from recent government policy changes being passed onto consumers. The Commission found that the market environment in which...