The paper provides a theory where the size of the inspection authority and the size of the fines evolve endogenously. We find that if a society cannot commit to future taxes it may gain form committing to a small Inland Revenue Service and small punishments for tax evasion. The possibility of...

This paper presents a political economy approach to payroll tax competition between countries adopting different systems of social insurance.

In this paper, concepts from the theory of electoral competition are applied to the classical problem of dividing one unit of a homogeneous good. If the Uncovered set selects almost all divisions, other concepts (Minimal Covering set, Bipartisan set) predict that very unequal divisions are not...