infonet-economy

We introduce a model for information systems specification which covers the spaces of data, semantic contexts, events, objects life-cycle, integrity constraints, and operating periods. For each one of these space we define a structure and its interpretation that allow to specify this particular aspect of the system. In this approach data and event structures are independent. It is...

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...

Dans cet article, on tente de cerner les impacts que l'utilisation des instruments de la démocratie directe en Suisse - initiative populaire et référendum - peuvent avoir sur les soi-disant nouveaux mouvements sociaux. Après avoir constaté la faible utilisation de ces opportunités par les mouvements, l'auteur la met en relation avec les coûts élevés que le choix de...