Publications des institutions partenaires
Separating small and big fish: The case of income tax evasion
This paper proposes to offer the taxpayer a choice of tax-enforcement schemes for self-selection. More specifically, the taxpayer should have the possibility of opting for the prevailing regime with a certain penalty on the evaded tax or for an alternative regime with a higher penalty on the evaded tax but a reduced tax rate. It is shown that this leads to a separation of taxpayers…
Institution partenaire
English / 01/01/1991
Rewards Versus Penalties: on a New Policy against Tax Evasion
The theoretical analysis of tax evasion has typically concentrated on the role of Abstract penalties and on the probability of being investigated and penalized. This article introduces into the standard model of tax evasion the possibility of pecuniary rewards as an economic incentive for taxpaying. The analysis shows that introducing a reward for payment of taxes leads to a welfare…
Institution partenaire
English / 01/01/1991
Labor, Corporatism, and Industrial Policy: The Swedish Case in Comparative Perspective
Institution partenaire
English / 01/01/1991
Optimal price adjustment under imperfect information
Variations in cost and demand do not have symmetrical impact on the optimal price of the imperfectly competitive firm. This asymmetry is not so important as long as information regarding both cost and demand is sufficient. However, it becomes crucially important in case of incomplete information. Usually firms have more complete or ‘harder’ information on cost than on demand. This…
Institution partenaire
English / 01/07/1990
Integrating Concurrency and Object-Oriented Programming: An Evaluation of Hybrid
In this paper we address the effective use of the object-oriented programming approach for concurrent programming from a language design viewpoint. We present a set of requirements for the design of concurrent object-oriented languages. We then use a particular language, Hybrid, as a concrete example and examine to what extent its features meet these requirements. We identify the…
Institution partenaire
English / 01/01/1990
The conceptual definition of a crisis management system CMDSS for evaluating acceptable countermeasures to reduce ingestion dose after an accidental release of radioactivity
Institution partenaire
English / 01/01/1990
The Politics of New Technology and Job Redesign: A Comparison of Volo and British Leyland
Institution partenaire
English / 01/01/1990
General presentation of the Swiss social security system
Institution partenaire
English / 01/01/1990
Collective agreements and industrial peace in Switzerland
Institution partenaire
English / 01/01/1989
Tax evasion and equity: A theoretical analysis
This paper analyzes the behavior of an expected-utility maximizing tax evader who is aware of the fact that he gets some benefit in exchange for the taxes. Within this framework, the equity argument that the proportion by which a tax payer evades taxes decreases if the share in public expenditures that is for his benefit increases, cannot be confirmed unambiguously. There is,…
Institution partenaire
English / 01/01/1988
The triumph of pragmatism: Nationalisation and privatisation in Sweden
Institution partenaire
English / 01/01/1988
Full information estimations of a system of simultaneous equations with error component structure
In this paper we develop full information methods for estimating the parameters of a system of simultaneous equations with error component struc-ture and establish relationships between the various structural estimat
Institution partenaire
English / 01/01/1987
Technological unemployment: a note on Pasinetti
Institution partenaire
English / 01/01/1987
ECRINS/86: An Extended Entity-Relationship Data Base Management System and its Semantic Query Language
We propose a DBMS the data model of which is an extension of the Entity-Relationship model of Chen. The main extensions include the specialization and generalization concepts of Smith & Smith and the possibility to define relationships between relationships. In addition we extend the concept of a role in a relationship, to a multi-valued role which enables to associate a set of…
Institution partenaire
English / 01/01/1986
Sättigung - Moralische und psychologische Grenzen des Wachstums
Institution partenaire
English / 01/01/1986
Marx`s theory of exploitation and technical progress
Institution partenaire
English / 01/02/1983
The PLS (Partial Least Squares) Approach to Multidimensional Contingency Tables
Les idées développées d'ans ce texte s'inspirent de l'approche des modèles à variables latentes par les moindres carrés partiels (PLS) dite plus simplement " modélisation souple" (soft modeling) proposée par H. Wold (1795, 197, 1979, 1981). Le modèle définit une (ou plusieurs) variable latente pour chacune des marges du tableau de contingence. Les variables…
Institution partenaire
English / 01/01/1982
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