Viable tax constitutions

Taxation is only sustainable if the general public complies with it. This observation is uncontroversial with tax practitioners but has been ignored by the public finance tradition, which has interpreted tax constitutions as binding contracts by which the power to tax is irretrievably conferred by individuals to government, which can then levy any tax it chooses. However, in the absence of an outside party enforcing contracts between members of a group, no arrangement within groups can be considered to be a binding contract, and therefore the power of tax must be sanctioned by individuals on an ongoing basis. In this paper we offer, for the first time, a theoretical analysis of this fundamental compliance problem associated with taxation, obtaining predictions that in some cases point to a re-interptretation of the theoretical constructions of the public finance tradition while in others call them into question

Viable Tax Constitutions

Taxation is only sustainable if the general public complies with it. This observation is uncontroversial with tax practitioners but has been ignored by the public finance tradition, which has interpreted tax constitutions as binding contracts by which the power to tax is irretrievably conferred by individuals to government, which can then levy any tax it chooses. However, in the absence of an outside party enforcing contracts between members of a group, no arrangement within groups can be considered to be a binding contract, and therefore the power of tax must be sanctioned by individuals on an ongoing basis. In this paper we offer, for the first time, a theoretical analysis of this fundamental compliance problem associated with taxation, obtaining predictions that in some cases point to a re-interptretation of the theoretical constructions of the public finance tradition while in others call them into questionTaxation ; Public Goods ; Government

SOCIAL CAPITAL: SYMPATHY, SOCIO-EMOTIONAL GOODS, AND INSTITUTIONS

This paper summarizes the current state of the social capital paradigm from the viewpoint of the authors. The paper presents and defends a social capital definition based on sympathetic relationships. The paper also summarizes an expanded set of rational preferences that depend on social capital. Then, the paper describes the origin of social capital and its economic consequences, and introduces the concept of socio-emotional goods. Socio-emotional goods may attach themselves to physical goods and services. When this happens, physical goods and services are exchanged on terms different than those values established in an arm's-length market or in exchanges between strangers. It is possible to invest in social capital and this paper reviews several opportunities for social capital investment. Moving from a micro to a macro focus in the study of social capital directs the paper's focus from informal to formal institutions. Finally, the paper summarizes agreed-on social capital principles that suggest that the social capital paradigm is maturing. Key Words: earned kernels, inherited kernels, institutions and networks, social capital, socio-emotional goodsearned kernels, inherited kernels, institutions and networks, social capital, socio-emotional goods, Institutional and Behavioral Economics,

Enforcing Environmental Regulation: Implications of Remote Sensing Technology

We review economic models of environmental protection and regulatory enforcement to highlight several attributes that are particularly likely to benefit from new enforcement technologies such as remote sensing using satellites in space. These attributes include the quantity and quality of information supplied by the new technologies; the accessibility of the information to regulators, regulatees, and third parties; the cost of the information; and whether the process of information collection can be concealed from the observer. Satellite remote sensing is likely to influence all of these attributes and in general, improve the efficacy of enforcement.

Fighting Back: Crime, Self-Defense, and the Right to Carry a Handgun

Ten years ago this month, a controversial "concealed- carry" law went into effect in the state of Florida. In a sharp break from the conventional wisdom of the time, that law allowed adult citizens to carry concealed firearms in public. Many people feared the law would quickly lead to disaster: blood would literally be running in the streets. Now, 10 years later, it is safe to say that those dire predictions were completely unfounded. Indeed, the debate today over concealed-carry laws centers on the extent to which such laws can actually reduce the crime rate.To the shock and dismay of gun control proponents, concealed-carry reform has proven to be wildly popular among state lawmakers. Since Florida launched its experiment with concealed-carry in October 1987, 23 states have enacted similar laws, with positive results.Prior to 1987, almost every state in America either prohibited the carrying of concealed handguns or permitted concealed-carry under a licensing system that granted government officials broad discretionary power over the decision to grant a permit. The key feature of the new concealed-carry laws is that the government must grant the permit as soon as any citizen can satisfy objective licensing criteria.Concealed-carry reform reaffirms the basic idea that citizens have the right to defend themselves against criminal attack. And since criminals can strike almost anywhere at any time, the last thing government ought to be doing is stripping citizens of the most effective means of defending themselves. Carrying a handgun in public may not be for everyone, but it is a right that government ought to respect

Location aware self-adapting firewall policies

Private access to corporate servers from Internet can be achieved using various security mechanisms. This article presents a network access control mechanism that employs a policy management architecture empowered with dynamic firewalls. With the existence of such an architecture, system and/or network administrators do not need to reconfigure firewalls when there is a location change in user settings, reconfiguration will be automatic and seamless. The proposed architecture utilizes dynamic firewalls, which adapt their policies according to user locations through the guidance of a policy server. This architecture is composed of a VPN client at user site, a domain firewall with VPN capabilities, a policy server containing a policy decision engine, and policy agents residing in dynamic firewalls, which map policy server decisions to firewall policy rules, at server site

Privacy, security, and trust issues in smart environments

Recent advances in networking, handheld computing and sensor technologies have driven forward research towards the realisation of Mark Weiser's dream of calm and ubiquitous computing (variously called pervasive computing, ambient computing, active spaces, the disappearing computer or context-aware computing). In turn, this has led to the emergence of smart environments as one significant facet of research in this domain. A smart environment, or space, is a region of the real world that is extensively equipped with sensors, actuators and computing components [1]. In effect the smart space becomes a part of a larger information system: with all actions within the space potentially affecting the underlying computer applications, which may themselves affect the space through the actuators. Such smart environments have tremendous potential within many application areas to improve the utility of a space. Consider the potential offered by a smart environment that prolongs the time an elderly or infirm person can live an independent life or the potential offered by a smart environment that supports vicarious learning

Towards a European Spatial Policy for Culture

The European space finds itself in a moment of profound change. On one hand it is adapting to the challenges that are inherent to the global, post-industrial economy. A shift from traditional manufacturing towards innovative and service oriented activities, the relocation of economic activities to countries where inputs, in particular labour, are cheaper, an ageing population in combination with growing in migration from non-member countries have an immediate impact on the Europe of Regions. On the other hand, the extension of the European Union towards the East inevitably triggers complex and Europe-wide processes of social, economic and territorial reorganization. In this context, the role of Cultural Heritage and Identity (CHI) may very well become a very crucial one. First of all, cultural heritage and identity are assets that are putting Europe in pole position with respect to the rest of the world, offering all European regions, no one excluded, unique social and economic development opportunities. They are important inputs for the creative industry and the tourist industry, two of the most important (the second already employs more than 10% of the global workforce) and dynamic sectors of the post-industrial economy. Moreover, cultural assets are typical place products that can not be separated nor moved from the regions they are located in. This makes these economic strictly bound to that location and impossible to re-localize. Thirdly, many cultural assets and traditions are not only points of reference for the local populations but for Europeans as such. Finally, in a Europe that is pursuing cohesion and competitiveness contemporarily, CHI forms sort of a natural bridge between two (apparently) not always compatible objectives. This means that CHI should become a cornerstone of European territorial policy.Cultural Heritage; Identity; Regional Development; Cultural Heritage Policies, Spatial Policies