Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...

This paper challenges the conventional wisdom that inequality in Poland increased markedly during the economic transition. Income and consumption inequality actually declined in 1990-92 and rose only moderately above pre-transition levels by 1997. However, inequality in labor earnings increased...

This study examines the long-term changes in the distribution of rural income in China from the late 1980s until the mid-2010s. The major findings are summarized as follows. First, contrasting trends are found in the contributions of agricultural income and wage earnings, which reflect the...

The combination of political and climate crises in early 2017 create the conditions for the ultimate perfect storm. The dramatic collapse of polar ice-sheets, coupled with climatic and weather conditions increasingly hostile to human life and livelihoods, appear to demand an immediate...

This article approaches the post-2015 Millennium Development Goals agenda through the human security paradigm. It suggests that the human security paradigm represents “the missing link” from the development agenda. Therefore, this analysis explains the necessity for extending the development...

Amartya Sen képességszemléletének középpontjában az emberek szabadsága áll, az arra való tényleges lehetőségük, hogy általuk értékesnek tartott életet élhessenek. E keretben a szegénység nem ragadható meg kizárólag az anyagi javak hiányával - az a ténylegesen...