The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by looking at how the tax...

The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: It predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by looking at how the tax...

We normally take it for granted: a government or state has its corresponding territory. This paper shows that government need not have a territorial monopoly.

At present, new EU-members have to fully accept the "acquis communautaire" even if their economic and institutional development differs drastically from the EU-average. In contrast, we propose that there should be the possibility of partial entry into the EU. East European Countries should have...

We normally take it for granted: a government or state has its corresponding territory. This paper shows that government need not have a territorial monopoly. The paper advances a practical, constitutional proposal, based on the notion that there are meaningful government units, whose major...

States are ill equipped to meet the challenges of a globalized world. The concept of citizenship with its rights and obligations, including the allegiance owed, is too narrowly defined to exist only between individuals and a state. Today, people identify with, and pay allegiance to, many...

We normally take it for granted that a government or state has its corresponding territory. This paper shows that government need not have a territorial monopoly. The paper advances a practical constitutional proposal, based on the notion that there are meaningful government units, whose major...