If Janossy's theory should concisely be drafted, one might say that he had been researching the "real carrier of … economic development" in a very original way and having formulated his theory in a specific language. He managed to identify … growth theory that have appeared in the nineties. The "real carrier of economic development" matches to the "human capital …

tariffs, the tax base is the product of quantity and unit value, both of which have to be reported and need to be assessed by … the fine when evasion in the other dimension is detected, and a tax base presenting this feature is subject to more … evasion compared to a tax base that can be assessed directly. Also, when enforcement capacity is low, voluntary compliance is …

case to test this theory, measuring the dynamics of system transformation, the consequences of short- and long …

An agreement about a lower bound for admissible tax rates can reduce the equilibrium tax rate (and thus welfare) in tax … standard tax competition model with source-based taxes and symmetric countries. Repeated interaction may allow countries to … sustain cooperation through implicit contracts. Lower bounds on tax rates ('minimum taxes') restrict the ability of countries …

We study a family of models of tax evasion, where a flat-rate tax finances only the provision of public goods …