Public finance and taxation Books

The last survey of the rent-seeking literature took place more than a decade ago. Since that time a great deal of new research has been published in a wide variety of journals, covering a wide variety of topics. The scope of that research is such that...

This book reviews the key conceptions and economic theories of poverty, explains poverty-environment nexus, and finally offers innovative socio-economic and scientific geospatial solutions for the 21st Century. The book makes it possible for our readers...

This book introduces the theory and practice of Chinese public budget reform, including the manner and implications of public budget reform, the role and status of central government and local governments in budget reform, as well as the latest...

The papers in this volume explore various issues relating to theories of individual and collective choice, and theories of social welfare. The topics include individual and collective rationality, motivation and intention in economics, coercion, public...

Philipp Mohl evaluates the macroeconomic effects of EU Cohesion Policy with the help of empirical methods. His findings indicate that in particular the part of EU Cohesion Policy which is spent for the poorest regions (the so-called Objective 1 funding)...

Mareike Schad examines how redistributive policy measures influence intergenerational income mobility, taking into account various facets of the parent-child connection. In the first part, the author investigates the impact of education and education...

​After the recent financial crisis has hooked the banking system to its very foundations, Hartmut Brinkmeyer contributes to the question of how bank characteristics influence bank loan supply during crisis periods by developing a well-founded theoretical...

Since the mid-1990s, sustainability of large and persistent current account positions have been attracting much attention from policy makers and economists alike. Alongside global imbalances, sustainability of imbalances within the euro area, which...

The worldwide deployment of wind power plants is soaring. Yet the availability of their construction materials could be a potential bottleneck. As rare earth elements represent the most critical materials, Anja Brumme provides a market analysis of rare...

Alexander von Kotzebue investigates the interdependency of charitable giving, fundraising, and governmental intervention. His study comprises a literature survey, a model of the donor-fundraiser relation, and finally, an econometric analysis of the...

Economic development and social welfare depend on the existence of effective and efficient infrastructure systems, particularly in health, energy, transportation and water, many of which are developed and managed through Public-Private Partnerships...

The developments over a thirty-year time span in the study of power, especially voting power, are traced in this book, which provides an up-to-date overview of applications of n-person game theory to the study of power in multimember bodies. Other...

Combining elements of economic reasoning and political science has proven to be very useful for understanding the broad variation in economic development around the world. In a sense research in this field goes back to the Scottish Enlightenment and Adam...

This book presents the latest research in the field of Political Economy, dealing with the integration of economics and politics and the way institutions affect social decisions. The authors are eminent scholars from the U.S., Canada, Britain, Spain,...

This book presents latest research in the field of Political Economy, dealing with the integration of economics and politics and the way institutions affect social decisions. The focus is on innovative topics such as an institutional analysis based on...

Is there too much inequality? We are witnessing for the first time in many decades a vigorous public debate in the United States and many European countries as to whether income inequality is approaching unjustifiable levels. The financial crisis has...

The "Theory of Macrojustice", introduced by S.-C. Kolm, is a stimulating contribution to the debate on the macroeconomic income distribution. The solution called "Equal Labour Income Equalisation" (ELIE) is the result of a three stages construction:...

Public housing was once an important strand in western housing policies, but is seldom seen as a mainstream policy instrument for the future. In contrast, in many East Asian countries large public housing programs are underway...

Increasing efficiency in generating national income and improving equity in its distribution among economic agents is at the forefront of priorities of most modern economies. This book presents a model which aims to maximize a symmetrical welfare...

​This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends...

This collection of thirteen essays on social ethics and normative economics honouring Serge-Christophe Kolm's seminal contributions to this field addresses the following questions: How should the public sector price its production and services? What are...

The likelihood of observing Condorcet's Paradox is known to be very low for elections with a small number of candidates if voters' preferences on candidates reflect any significant degree of a number of different measures of mutual coherence. This...

Natural monopolies are not subject to the market-based principle of competition. Consequently, it is necessary to control companies in such monopoly positions with regard to their pricing. In the future, it will become more and more important to consider...

As a contribution to the search for suitable and sustainable solutions to finance rising medical care expenditures, the book proposes a typology of healthcare financing and insurance schemes, based on the dimensions of basic vs. supplementary services...

A careful basic theoretical and econometric analysis of the factors determining the real exchange rates of Canada, the U.K., Japan, France and Germany with respect to the United States is conducted. The resulting conclusion is...

Arrovian Social Choice Theory and its Developments.- Limited Rights as Partial Veto and Sen's Impossibility Theorem.- Harmless Homotopic Dictators.- Remarks on Population Ethics.- On Non-Welfarist Social Ordering Functions.- Social Choice and Fair...

Utility, Preference, Individual Choice, Subjective Probability, and Measurement.- Entropy-Related Measures of the Utility of Gambling.- Altruistic Utility Functions for Joint Decisions.- SSB Preferences: Nonseparable Utilities or Nonseparable Beliefs.-...

Forty Years of Research on Rent Seeking: An Overview.- Forty Years of Research on Rent Seeking: An Overview.- Rents.- The Welfare Costs of Tariffs, Monopolies, and Theft.- Rent Seeking and Profit Seeking.- Competitive Process, Competitive Waste, and...

Portfolio Optimization and Option Pricing.- Threshold Accepting Approach to Improve Bound-based Approximations for Portfolio Optimization.- Risk Preferences and Loss Aversion in Portfolio Optimization.- Generalized Extreme Value Distribution and Extreme...

Part I Credit Risk Analysis with Computational Intelligence: An Analytical Survey: Credit Risk Analysis with Computational Intelligence: A Review,- Part II Unitary SVM Models with Optimal Parameter Selection for Credit Risk Evaluation: Credit Risk...

Rights and Wrongs.- Public Choice and New Institutional Economics.- The Machiavelli Program and the Dirty Hands Problem.- Esteem, Norms of Participation and Public Goods Supply.- Fairness, Rights, and Language Rights: On the Fair Treatment of Linguistic...

The book gives an overview of the implications of population ageing on economic development and financial systems. It describes several challenges which the ageing process poses for central banks, giving special consideration...

This book analyzes the economic principles of modern corporate taxation. It is novel in two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of...

This book focuses on the role of interest groups and their lobbying efforts in public policy. It applies strategic contest theory as the basic methodology and clarifies the fundamental parameters that determine the behavior of...

The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they...

This book provides an up-to-date summary of the consequences of demographic aging for labor markets, financial markets, economic growth, social security schemes and public finances in Germany, essentially reflecting the present...

46 4. 2 Assumptions and definitions 48 4. 3 Single period models 4. 3. 1 Introduction: the MM-position 48 4. 3. 2 The effect of risk of default and limited liability 50 53 4. 3. 3 The effect of bankruptcy costs 4. 3. 4 The...

Dieses Lehrbuch bietet eine umfassende Einführung in das finanzwirtschaftliche Risikomanagement. Die Darstellung der konzeptionellen Grundlagen umfaßt neben einer entscheidungstheoretisch fundierten Betrachtung des ...

It has become part of the conventional wisdom in the economics of education that subsidies to higher education have a regressive distributional effect. Given that relatively more children from wealthier families enroll in...

A wide-ranging survey of the theory and evidence on public goods, presenting the main literature on public goods, both theoretical and empirical, in a systematic manner. The breadth and depth of the book's coverage extends the...

This book analyzes the dynamic macroeconomic effects of public capital in industrialized countries. The issue of whether public capital is productive has received a great deal of recent attention. Yet, existing empirical...

In this ambitious book, the authors challenge mainstream economic theory to present a new theoretical concept on modern economic reality. The book reveals in detail the key notions of the sociodynamic multiplier and the...

This study has been written during my time at the Institute of Public Finance at the Albert-Ludwigs-University of Freiburg, Germany. I am indebted to a number of people who have made this work possible. First and foremost, I...

A recent line of research in environmental and resource economics deals with the analysis of the so-called product-related environmental policy, i.e. the regulation of certain product characteristics which are mainly determined...

Das Gerke Börsen Lexikon informiert Sie in mehr als 8.000 Stichwörtern über alle Aspekte des Börsengeschehens. Von A wie Aktie bis Z wie Zerobond werden sämtliche Fachausdrücke verständlich und praxisnah erläutert. ...

Passgenaue Finanzierungskonzepte sind ein Schlüsselfaktor für unternehmerischen Erfolg im globalen Wettbewerb. Dieses Handbuch bietet einen lückenlosen Überblick über Instrumente und Märkte.

This book identifies and explores the mechanisms linking political institutions and variation in capitalist systems. A strong correlation exists between varieties of political regimes and varieties of capitalism: majoritarian political regimes are...

This volume presents selected papers from the 18th Eurasia Business and Economics Society (EBES) Conference, with major emphasis placed on highlighting the latest research developments in the economics of innovation, public economics, and management. The...