infonet-economy

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,...

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

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...