Future increases to the top income tax rates for individuals and reductions to the corporate tax rate will invite the widespread use of C corporations as tax shelter vehicles, an old problem that has never been addressed successfully. The changes could even resurrect the need for the...

Theories of economic integration refer to the benefits of creating a free trade area (trade creation effect, the effect of shifting trade flows). While observing the economic reality, it seems that it is difficult to limit the benefits of integration agreements only to the issues of foreign...

The purpose and methodology of this article is as follows: first, to understand the general nature of the current crisis (banking, financial, debt, currency, constitutional, political) from a socio-legal, economic, ideological and political perspective; then, to analyse the complexity of the...

In the current discussion on the future of CAP after 2020, not much is being said on the issues of real importance for agriculture and rural development in the EU Member States. The EU exposes mainly the passive protection and simplification tasks. No expansion vision is in place. We may assume...

The present paper intends to review the main concepts and debates in the field of real economic convergence, with a particular view on Romania's situation as a candidate country first, and new EU member

La versione italiana di questo documento è disponibile al seguente link: https://ssrn.com/abstract=3663335The present Report analyses the economic impact of the Covid-19 pandemic as of the first semester of 2020 both in the domestic and in the international framework. Some analysis are updated...

In this paper, the authors analyze the behavior of local governments on capital taxation when the financial choices in terms of a public good quality are done by a central planner. More specifically, they ask the question whether a local government has an interest to tax the mobile factor in...

This paper provides an updated state of art in the literature on carbon permits as inputs and financial assets. Analyses refer to the operation of the European market for allowances in the Pilot Phase. Results are particular intriguing as they posit the bases for future assessments

This paper adds to the empirical literature on health as an important determinant of employment at older ages by exploring the role in the health-employment nexus of the wage rates of 50 to 64-year-old workers. To do so, we use individual-level panel data from the Survey of Health, Ageing and...

The U.K.'s decision to leave the EU and the voting in of the protectionist Donald Trump to the US presidency has drawn both the UK and the USA into the Nash Trap.U.S. mathematician John Nash (the movie ‘A Beautiful Mind') postulated that Adam Smith's declaration that ‘In competition,...