In der vorliegenden Arbeit wird ein Verfahren dargestellt, mit dessen Hilfe die Umverteilungseffekte öffentlicher Güter, letztlich des gesamten Staatshaushalts erfaßt werden sollen. Es wird gezeigt, daß ein solches Vorhaben sinnvollerweise unter Zuzug einer Nutzenfunktion und unter...

Traditionally, the demand for public expenditures has been estimated using as explanatory variables the average values of per capita income, as well as other variables. The results of this approach are disappointing which is due to the lacking theoretical basis. The public choice model, on the...

Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum...

This paper analyzes bureaucracy within the context of the politico-economic framework using the rational choice approach. Bureaucracy interacts with various groups of decision-makers, and its influence depends on institutional differences, in particular representative democracy with or without...