Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

The US Supreme Court has the power of certiorari. It may pick its fights. As a beneficial side effect, the court may allocate its resources, in particular the time and energy the justices spend on a case, to worthy causes. In economic parlance, this discretion makes the court more efficient....

The US Supreme Court has the power of certiorari. It may pick its fights. As a beneficial side effect, the court may allocate its resources, in particular the time and energy the justices spend on a case, to worthy causes. In economic parlance, this discretion makes the court more efficient....

Under existing Executive Orders, agencies are generally required to quantify both benefits and costs, and (to the extent permitted by law) to show that the former justify the latter. But when agencies lack relevant information, they cannot quantify certain benefits. If this is so, how should...

This paper addresses the personal linkages between the public administration and the legislature that emerge because public servants pursue a political mandate. There are concerns that the strong representation of bureaucrats in many Western parliaments compromises the constitutionally proposed...

Senior officials in the ministerial bureaucracy are responsible for the coordination of public service activity and their number has grown enormously since World War II. We study the growth in employment of this politically sensitive high-profile occupational group from a political economics...

Formal and informal institutions are often viewed as complements or substitutes in empirical and theoretical works. However, no evidence of complementarities or substitutes is found in our empirical analysis of the interrelation between formal and informal decentralization across 64 provinces of...

Mit der Einführung von Arbeitslosengeld II wurde auch die behördliche Zuständigkeit für die Grundsicherung einer grundlegenden Reorganisation unterzogen. Während in der überwiegenden Mehrheit der Kommunen in Form der sogenannten Arbeitsgemeinschaften eine Mischverwaltung aus Bundesagentur...

Dramatisch schwindende Mitgliederzahlen und eine stetig fortschreitende Auflösung der Tarifbindung sind ein nicht mehr zu übersehendes Anzeichen für einen tiefgreifenden Wandel am Arbeitsmarkt, auf den die Gewerkschaften bislang entweder ratlos oder gar nicht reagieren. In ihrer Verzweiflung...

This paper addresses the personal linkages between the public service and the legislature that emerge because public servants pursue a political mandate. There are concerns that the strong representation of public servants in many Western parliaments compromises the constitutionally proposed...