Cosciani’s aim is the study of the economic reasons, forms and repercussions onto the market of state intervention. Starting from the insufficiency of economic freedom in maximizing social welfare, budgetary policy is considered to substitute public choices for market decisions: coercion...

While the theoretical structure of the product life cycle approach is the same as in the traditional doctrine of international trade, based on the hypothesis of full employment of factors, its empirical application is useful in explaining the composition of exports from the countries of Central...

The fiscal contraction undertaken in Ireland in the late 80’s has received attention in the literature since it was followed by an expansion of aggregate demand and production. This has been considered an effect of the expectations of a lower future tax burden, which boosted private...

The use of traditional international taxation principles seems inadequate to tackle electronic commerce. This appears most clearly when the object of the economic transaction is the transmission of information. However, it seems possible to rescue the traditional concepts by reformulating them....

In a closed economy, a commodity tax drives a wedge between the producer price and the consumer price. In open economies, intercountry differences in commodity taxation can induce two additional distortions: (1) Cross-country differences in consumer marginal rates of substitution (which result...

The author analyzes (both theoretically and empirically) the international distortions and fiscal interdependence that arise because of different tax rates among a region's countries. The author also studies what happens when the countries try to harmonize taxes, focusing on how the...

The Danish fiscal consolidation of the early 1980s has received much scholarly attention because it was followed by an expansion of demand and output. The expansion of private consumption so far has been attributed to the expectations of future lower tax burdens. This article analyzes the...