In a recent article which appeared in this journal, Hoel and Saeter propose a model showing that welfare may be improved by introducing delay in public health care. In this note we argue that their model may be used as starting point because of their stringent assumptions. We suggest that the...

We consider an economy where most of the health care is publicly provided, and where there is waiting time for several types of treatments. Private health care without waiting time is an option for the patients in the public health queue. We show that although patients with low waiting costs...

Even if a tax planning structure is legal, it canstill be ‘‘unwanted.’’ However, those structuresmight soon be wanted — for disclosure. ‘‘Unwanted’’structures do not violate the letter of the law, butstill might infringe on the spirit of the law.[...]

Die Europäische Kommission wird sich in diesem Herbst erneut mit der Frage beschäftigen, ob das Folgerecht, also der Anspruch des Urhebers auf Geldleistungen bei der Weiterveräußerung von Kunstwerken über Kunsthändler oder Versteigerer, auf EU-Ebene harmonisiert werden soll. Neun der...