The impact of introducing a tax on tobacco consumption can be studied trough an adverse selection model. The objective of the model presented in the following is to characterize the optimal contractual relationship between the governmental authorities and the two type employees: smokers and...

Recently, in February 2006, the Romanian government has approved the introduction of the tax on vices – on the products heavily affected the health if consumed (cigarettes and alcohol) - The tax set up is 10 euro/1.000 cigarettes, meaning 20 eurocents/cigarette pack, and 200 euro/hl...

New tax rules with effect from 1 May 2009 with a series of changes on the tax deductibility of the value added acquisitions related to transport and fuel use. The measure is very obvious nature of politics in order to bring the state budget amounts as required under the current government crisis...

This work presents the optimal resource allocation within a E economy with n goods, I consumers and q producers. For the given economy, it is determined a competition equilibrium with public goods and its Pareto optimum is verified. Two types for financing the public goods production also proposed.

Local public administration from all European countries has as one of the most important principle the decentralisation mentioned by the fundamental law, sometimes. The researchers in local finances and local governments have defined this principle with different words. The aim of all local...

Improving the performance of public sector is the goal that is high on the policy agenda in almost all industrialized countries. Policy makers in individual countries are increasingly aware of the need to know how they are doing relative to the competition. But, the measuring public performance...

Human development and social cohesion are not only important component, but essential premises and powerful drivers of sustainable development also.