The meaning of Methodological Individualism has been one of the most diversified concepts and is one of the basic methodological principles of the social sciences. It indicates an orderly, repeatable and self-correcting research procedure whose object of study is individuals and their set of...

This book chapter suggests that nineteenth-century tax treaties and federal laws of German speaking European countries that concerned double taxation established the basis from which tax treaties and model conventions developed in the following centuries. The content of these German tax treaties...

This book chapter traces the events of 1914 that led to the imposition of income tax in South Africa. Based on historical records, it explains the economic and political circumstances that appeared to motivate the first Union government to introduce an income tax. General Jan Smuts, then...

This 1997 review in the Times Literary Supplement (London) conjoins two books - the first, by investment banker turned finance historian Peter L. Berstein, is a history of the idea of risk, as it developed from Renaissance times through contemporary finance. The second, by the former editor of...

This article consists of three parts. The first response to the idea of ​​keeping TOCQUEVILLE own arguments in Old Regime and the Revolution, without reproducing copiously text line by line. This component is the main concerns and conflicting judgments about the revolution, the decisive role...

The article discusses the incompatibility of promoting individual interests of capitalists and workers with the promotion of macroeconomic goals of society. The article implements the ``instrumental method'' developed by Adolph Lowe, and articulates the separation of microeconomic goals with...

The article discusses the incompatibility of promoting individual interests of capitalists and workers with the promotion of macroeconomic goals of society. The article implements the ``instrumental method'' developed by Adolph Lowe, and articulates the separation of microeconomic goals with...

In this paper we discuss the actual and civilizational role of the state and its management. The MBO and the same OECD accounts-financial models are not recommended.With an comparative analysis we conclude for the necessity of a more organics and strategic models of governance and not...

The article discusses the incompatibility of promoting individual interests of capitalists and workers with the promotion of macroeconomic goals of society. The article implements the ``instrumental method'' developed by Adolph Lowe, and articulates the separation of microeconomic goals with...