We study fair and efficient tax-benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in...

We study fair and efficient tax-benefi t schemes based on income and non-income factors under partial control. Partial control means that each factor is a speci fic mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in...

The aim of this chapter is to examine the reason why the idea of the EU was created from the purely economic viewpoint, and show the reason why Brexit occurred. So far, the EU has adopted the integration of markets. It has the second stage of the integration of defense. This strategy is named...

Based on the European legal rules on freedom of establishment founders of companies have freedom of choice between different corporate laws – and as the emergence of new types such as the Spanish “lightning company” and the French ‘one-euro company' reveal, legislatures more and more try...