This paper addresses the relationship between social structure and social values in the Brazilian society in light of survey data from a national sample of 3,772 respondents. In addition to examining traditional variables - such as income and education -, the analysis incorporated information on...

The European welfare states have undergone a significant amount of change over the last decades. In light of the unresolved tensions resulting from changed macroeconomic conditions, the emergence of new social risks as well as from the consequences of the Great Recession and its aftershocks,...

This paper provides evidence on the migration from an 'old' technology to a 'new' technology, taking into account the impact that regulatory interventions on the old one might have on the incentives to invest and adopt the new one. This analysis has been applied to a sample of EU27 countries...

Seit Anfang dieses Jahres wird in Deutschland der neue Rundfunkbeitrag erhoben. Im Unterschied zur vorher geltenden Rundfunkgebühr bemisst sich die Höhe der neuen Rundfunkabgabe nicht mehr nach der Zahl der vorgehaltenen Rundfunkgeräte. Sie richtet sich vielmehr an den Haushalten bzw....

While in the study of Corporate Governance we can avail ourselves of the incremental cash-flow model (ICFM), the analysis of Public Governance has been falling behind with this issue. The paper sets forth an innovative linkage between both fields of learning and practice, by means of a suitable...

This paper sets forth a new approach to state-owned banks grounded on portfolio theory and the principle of subsidiarity, so as to improve the governance of such institutions. Firstly, it defines what is meant by portfolio of portfolios and the separation feature, which leads to setting up what...

The main argument supporting the policy of public, gratuitous and universal university is the one of equalization of opportunities. Nevertheless, the debate usually omits two crucial issues: the sequential characteristic of the educative process, and the opportunity cost of its financing. This...

The 1994 reforms in China were remarkably successful in stabilizing the economy and raising revenues for the benefit of sustainable growth and permitting the central government to redistribute resources to poorer regions through an equalization framework. However, the rise of informal local...

This paper analyzes optimal linear taxes on capital and labor incomes in a life-cyclemodel of human capital investment, financial savings, and labor supply with heteroge-nous individuals. A dual income tax with a positive marginal tax rate on not onlylabor income but also capital income is...

We develop models of optimal linear and non-linear income taxation with endogenous human capital formation to explore optimal education subsidies. Optimal subsidies on education ensure efficiency in human capital accumulation and thus play an important role in alleviating the tax distortions on...