Nuclear meltdown in Japan and civil society strife across the Middle East highlight the degree to which resilience is core to international peace and security. This article considers the means by which communities can become increasingly resilient through shared best practices across a range of...

The Nisga’a Nation, federal government and provincial government of British Columbia completed negotiation of the Nisga’a Final Agreement on 4 August 1998. Although the parties incorporated the language of nationhood, new relationships, and intergovernmental agreement, to many it remains...

A fundamentally new concept is proposed on how to create a government electronic platform to be shared by the companies and the government regulatory institutions. Commercial and fiscal software applications are executed on the servers within the state network. Applications are run through the...

We test implications of a simple equilibrium model of informality using a survey of 48,000 small firms in Brazil. In the model, agent's ability to manage production differ and informal firms face a higher cost of capital and limitation on size, although these informal firms avoid tax payments....

This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000 small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other...

This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000 small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other...

This paper provides a simple model of repeated extortion. In particular, we ask whether corrupt government officials' ex post opportunism to demand more once entrepreneurs have made sunk investments entails further distortion in resource allocations. We show that the inability of government...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

On May 14, 2018, the U.S. Supreme Court issued its seminal ruling in Murphy v. National Collegiate Athletic Association, which held that the Professional and Amateur Sports Protection Act violated the Tenth Amendment of the U.S. Constitution and that U.S. states are now free to legalize...