Existing theory on the form of government suggests that a parliamentary system promotes a larger size of government than does a presidential system. This paper extends the existing theory by allowing for distortionary taxation. A main result is that if taxation is sufficiently distortionary, the...

The article has the purpose to present the European values the way they are presented in the Lisbon Treaty and to detect the evolution of the values which are in the foreground of the Community’s preoccupations. This way the transition from the concept of common values to the concept of...