Rola systemu podatkowego przed, w trakcie i po kryzysie finansowym

Celem niniejszego artykułu jest podsumowanie najnowszych wyników badań analizujących rolę systemu podatkowego w kolejnych fazach kryzysu zapoczątkowanego w 2008 r. Przeprowadzona w opracowaniu analiza wskazuje, że jego rola ulegała istotnym zmianom: 1) przed wybuchem kryzysu stwarzał bodźce do takich zachowań podmiotów gospodarczych, które przyczyniały się do narastania nierównowagi leżącej u podstaw kryzysu; 2) po jego wybuchu wzrosło znaczenie stabilizacyjne systemu podatkowego: zarówno w obszarze oddziaływania tak zwanych automatycznych stabilizatorów, jak i dyskrecjonalnych zmian obciążeń podatkowych; 3) obecnie zmiany systemu podatkowego zmierzają w kierunku wsparcia procesu konsolidacji fiskalnej oczekiwanej w najbliższych latach w wielu gospodarkach rozwiniętych i w części krajów rozwijających się.

Ordinal Cost Sharing.

We ask how the three known mechanisms for solving cost sharing problems with homogeneous cost functions - the value, the proportional, and the serial mechanisms - should be extended to arbitrary problem. We propose the Ordinality axiom, which requires that cost shares be invariante under all transactions preserving the nature of a cost sharing problem.

Klasyfikacja interakcji w grach typu role-playing games oraz relacje komunikacyjne i dydaktyczne w technice gier fabularnych

Celem artykułu jest nakreślenie możliwych kierunków badań w zakresie analizy dyskursu i szerzej pragmalingwistyki. Służy temu wyodrębnienie najważniejszych relacji komunikacyjnych zachodzących w klasycznych grach fabularnych (ang. Role-Playing Games), a także wskazanie zbieżności zachodzących pomiędzy relacjami uczestników techniki gier fabularnych jako komunikacyjnej techniki nauczania języków obcych a założeniami autonomizacji glottodydaktyki na poziomie akademickim, związanymi z ideą współpracy dydaktycznej i relacji wielopodmiotowej.

Geschichte der antiken philosophie, von Karl Jöel. Erster band.

No more published.

Az euróövezet bővítése és euróbevezetési stratégiák (Euro-area enlargement and euro adoption strategies)

Tanulmányunk azokat a kockázatokat és kihívásokat vizsgálja, amelyekkel az új EU tagállamok szembesülnek az euróhoz vezető úton, valamint elemzi az euró bevezetésével és a bevezetés időzítésével kapcsolatos stratégiákat is. Megvizsgáljuk a reál- és nominálkonvergencia kapcsolatát az euróövezetbe csatlakozás szemszögéből. Véleményünk szerint a gazdaság egy főre jutó jövedelemben mért kezdeti fejlettségi szintje, valamint a reálkonvergencia sebessége kihatnak a követendő stratégiákra és a belépés időzítésére. Minél alacsonyabb ugyanis egy ország egy főre jutó jövedelme, annál nagyobb az árszínvonalbeli lemaradása (amit be kell hoznia), és az új tagok jelenlegi helyzetét figyelembe véve annál nagyobb a veszélye annak, hogy a hitelek növekedése túlzottá, a gazdaság túlfűtötté válik. Úgy gondoljuk, hogy az inflációkövetés lebegő árfolyam mellett megfelelőbb az árszínvonal felzárkózási folyamatának kezelésére, mint valamilyen merev árfolyamrögzítés. Elemezzük a maastrichti kritériumokat az új EU-tagállamok gazdasági jellemzőinek szempontjából, és az inflációs kritérium módosítását javasoljuk, amely jelenlegi formájában elvesztette közgazdasági értelmét. JEL kód: E31, E52, E60, F30. /===/ This paper commissioned by DG ECFIN from the EU Commission as part of the EMU@10 project and published in Hungarian by the permission of the EU Commission. The origi-nal English version is available at http://ec.europa.eu/economy_finance/publications/ publication_summary12103_en.htm. The paper discusses the risks and challenges faced by new members on the road to the euro and the strategies and timing of euro adoption. It investigates the real/nominal convergence nexus from the perspective of euro-area entry, arguing that the initial level of economic development, as measured by per capita income, and the speed of real convergence have a bearing on the strategies to follow and the timing of entry into the euro area, for the lower per capita income is, the larger is the price-level gap to close and the greater the danger of credit booms and overheating. It is argued argue that inflation targeting with floating rates is better suited than hard pegs to managing the price-level catch-up process. A suggestion is made for modifying the Maastricht inflation criterion, which as currently defined has lost its economic logic.

Relative income, happiness, and utility : an explanation for the Easterlin paradox and other puzzles

The well-known Easterlin paradox points out that average happiness has remained constant over time despite sharp rises in GNP per head. At the same time, a micro literature has typically found positive correlations between individual income and individual measures of subjective well-being. This paper suggests that these two findings are consistent with the presence of relative income terms in the utility function. Income may be evaluated relative to others (social comparison) or to oneself in the past (habituation). We review the evidence on relative income from the subjective well-being literature. We also discuss the relation (or not) between happiness and utility, and discuss some nonhappiness research (behavioral, experimental, neurological) related to income comparisons. We last consider how relative income in the utility function can affect economic models of behavior in the domains of consumption, investment, economic growth, savings, taxation, labor supply, wages, and migration.

Experts vs. Discounters: Consumer Free Riding and Experts Withholding Advice in Markets for Credence Goods

This paper studies the incentives for credence goods experts to invest effort in diagnosis if effort is both costly and unobservable, and if they face competition by discounters who are not able to perform a diagnosis. The unobservability of diagnosis effort and the credence characteristic of the good induce experts to choose incentive compatible tariff structures. This makes them vulnerable to competition by discounters. We explore the conditions under which honestly diagnosing experts survive competition by discounters; we identify situations in which experts misdiagnose consumers in order to prevent them from free-riding on experts' advice; and we discuss policy options to solve the free-riding consumers–cheating experts problem.

Gender and public attitude toward corruption and tax evasion

The topics of corruption and tax evasion have attracted significant attention in the literature in recent years. We build on that literature by investigating empirically: (1) whether attitudes toward corruption and tax evasion vary systematically with gender and (2) whether gender differences decline as men and women face similar opportunities for illicit behavior. We use data on eight Western European countries from the World Values Survey and the European Values Survey. The results reveal significantly greater aversion to corruption and tax evasion among women. This holds across countries and time, and across numerous empirical specifications. (JEL H260, D730, J160, Z130)

Do positional concerns destroy social capital : evidence from 26 countries

Research on the effects of positional concerns on individuals' attitudes and behavior is sorely lacking. To address this deficiency, we use the International Social Survey Programme 1998 data on 25,000 individuals from 26 countries to investigate the impact of relative income position on three facets of social capital: horizontal and vertical trust as well as norm compliance. Testing relative deprivation theory, we identify a deleterious positional income effect for persons below the reference income, particularly for their social trust and confidence in secular institutions. Also often a social capital-lowering effect of relative income advantage occurs, while a rise in absolute income almost always contributes positively. These results indicate that a rise in income inequality in a society too large is rather detrimental to the formation of social capital. (JEL Z130, I300, D310)

Simulation-based estimation

In this paper, I present a number of leading examples in the empirical literature that use simulation-based estimation methods. For each example, I describe the model, why simulation is needed, and how to simulate the relevant object. There is a section on simulation methods and another on simulations-based estimation methods. The paper concludes by considering the significance of each of the examples discussed a commenting on potential future areas of interest.

The economics of credence goods : an experiment on the role of liability, verifiability, reputation and competition

Credence goods markets are characterized by asymmetric information between sellers and consumers that may give rise to inefficiencies, such as under- and overtreatment or market breakdown. We study in a large experiment with 936 participants the determinants for efficiency in credence goods markets. While theory predicts that liability or verifiability yield efficiency, we find that liability has a crucial, but verifiability at best a minor, effect. Allowing sellers to build up reputation has little influence, as predicted. Seller competition drives down prices and yields maximal trade, but does not lead to higher efficiency as long as liability is violated. (JEL D12, D82)

External influence as an indicator of scholarly importance

Although the external influence of scholars has usually been approximated by publication and citation count, the array of scholarly activities is far more extensive. Today, new technologies, in particular Internet search engines, allow more accurate measurement of scholars' influence on societal discourse. Hence, in this article, we analyse the relation between the internal and external influence of 723 top economists using the number of pages indexed by Google and Bing as a measure of external influence. We not only identify a small association between these scholars’ internal and external influence but also a correlation between internal influence, as captured by receipt of such major academic awards as the Nobel Prize and John Bates Clark Medal, and the external prominence of the top 100 researchers (JEL Code: A11, A13, Z18).

Biofilm formation by multidrug resistant Escherichia coli ST131 is dependent on type 1 fimbriae and assay conditions.

Escherichia coli sequence type 131 (ST131) have emerged as a pandemic lineage of important multidrug resistant pathogens worldwide. Despite many studies examining the epidemiology of ST131, only a few studies to date have investigated the capacity of ST131 strains to form biofilms. Some of these studies have reported contrasting findings, with no specific ST131 biofilm-promoting factors identified. Here we examined a diverse collection of ST131 isolates for in vitro biofilm formation in different media and assay conditions, including urine from healthy adult women. We found significant differences among strains and assay conditions, which offers an explanation for the contrasting findings reported by previous studies using a single condition. Importantly, we showed that expression of type 1 fimbriae is a critical determinant for biofilm formation by ST131 strains and that inhibition of the FimH adhesin significantly reduces biofilm formation. We also offer direct genetic evidence for the contribution of type 1 fimbriae in biofilm formation by the reference ST131 strain EC958, a representative of the clinically dominant H30-Rx ST131 subgroup. This is the first study of ST131 biofilm formation in biologically relevant conditions and paves the way for the application of FimH inhibitors in treating drug resistant ST131 biofilm infections.