The impact of socio-economic background on a child's educational attainment has been discussed as a static concept so far. Existing economic literature as well as the psychology of education literature point however towards a dynamic process where the impact of socio-economic background depends...

This paper analyses the relation between public pensions, fertility and child care in a closed economy OLG-model with endogenous fertility. It it shown that it is optimal to introduce child allowances if the government redistributes income from the young to the old, and rises when longevity...

Since ten years, and more so, since September 11, 2001, international organizations such as the IMF, OECD and EU try to combat harmful tax competition, money laundering and terrorist financing. Blacklisting, the naming and shaming of uncooperative countries, was one of the strategies used from...

The incidence of money laundering, and the zeal with which international anti-money laundering (AML) policy is pursued, varies significantly from country to country, region to region. There are, however, quite substantial social costs associated with a policy of toleration, and this begs the...

This paper surveys the literature on tax competition, and uses it to analyse current European proposals to harmonise corporate tax rates. It begins, in the course of Section One, by introducing the phenomenon of international tax competition, and illustrates, with the use of secondary research,...

To compete for criminal money by means of low bank secrecy seems a tempting strategy for countries in order to attract additional funds. We show in a model that this “Seychelles-strategy†can increase national output, in particular if a country takes a (Stackelberg ) leadership in the...

‘Het lijkt zo lekker vrij: voor jezelf beginnen met een eigen bedrijf. En dat is het ook vaak. Toch zitten Nederlandse ondernemers nog vaak gevangen in een Gouden Kooi. Verschillende instituties en regels belemmeren veel ondernemers om hun ambities verder uit te breiden, en om echt...

In the media role models are increasingly being acknowledged as an influential factor in explaining the reasons for the choice of occupation and career. Various conceptual studies have proposed links between role models and entrepreneurial intentions. However, empirical research aimed at...

In this paper we investigate the spatial aspects of the conditions of entrepreneurship on the one hand, and the consequences of entrepreneurship on the other hand. The consequences are the effects of individual interactions that may lead to the emergence of complex systems that are largely the...