Soaring food and energy prices sparked the revolts in Northern African countries at the end of 2010. Despite government subsidies, consumer price inflation rose, which reduced consumers’ purchasing power. This article empirically investigates the impact of world food prices on inflation and...

Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...

This paper empirically assesses the incidence and efficiency of Round I of the federal urban Empowerment Zone (EZ) program using confidential microdata from the Decennial Census and the Longitudinal Business Database. Using rejected and future applicants to the EZ program as controls, we find...

The problems of high labor taxation, has been the topic of numerous debates, in which there has been shown that the taxes on income from employee are significant, especially in Europe. Despite the existence of some countries that have a reduced level of taxation, the labor taxation, is on an...

Many DBMS producers have expanded the support for SQL by adding instructions to that particular language. The role of these extensions is to provide additional functionalities and simplified methods to perform certain operations. Although they are often very useful, these extensions have the...

By using Word, Excel or PowerPoint one can automate routine operations using the VBA language (Visual Basic for Applications). This language is also used in Access, allowing access to data stored in tables or queries. Thus, Access and VBA resources can be used together. Access is designed for...

This paper describes the compilation of an annual database on public expenditure on education, health and social security and other fiscal variables. It covers 32 upper and upper-middle income countries, between 1950 and 2008. The total includes 8 Latin American countries. The database was...

Rothschild-Stiglitz [1976] elsősorban a semleges (újraelosztás nélküli) biztosítást vizsgálta aszimmetrikus információ esetén. Alapmodelljében a biztosító nem ismeri fel, hogy a biztosított kicsi vagy nagy kockázatú, ezért a kis kockázatú egyéneknek olyan nagy...

Az állam szerepe a gazdaság működésében, így a közérdeket szolgáló verseny fenn¬tartásában és erősítésében a liberalizálás évtizedeiben is alapvető volt, magában foglalta a verseny- és piacszabályozást, az állami támogatásokat és az állami megrendeléseket, vagyis...

A principal-agent multitasking model is used to explore the effects of different tax schemes on innovation in a pure knowledge economy. Corporate taxes and labor income taxes can affect both the firm owner's and the employee's incentives to commit to innovative tasks, when the former compensates...