Perception informs people about the opportunities for action and their associated costs. To this end, explicit awareness of spatial layout varies not only with relevant optical and ocular-motor variables, but also as a function of the costs associated with performing intended actions. Although explicit awareness is mutable in this respect, visually guided actions directed at the immediate environment are not. When the metabolic costs associated...

 The paper gives an overview of some main themes in the theory of tax evasion, starting from Allingham and Sandmo (1972). It reviews the comparative statics of the original model of individual behavior where the tax evasion decision is analogous to portfolio choice, and its extensions to incorporate socially conscious behavior, participation in the black labor market and tax evasion by firms. It also discusses...

초록이 없어 요약 및 결론 부분을 가져옴. Summary and conclusions The empirical results presented here once again confirm the importance of local public supply institutions in establishing the incentives and con- straints influencing the behavior of local public managers. Holding other factors constant, fire protection districts that are organized as subordinate bureaus of multipurpose governments appear to spend considerably more than independent fire districts. While neither...

Book reviewed in this article:Frey, Bruno S., and Reiner Eichenberger, The New Democratic Federalism for Europe – Functional, Overlapping and Competing JurisdictionsVanberg, V. J. (2000). Functionalm Federalism: Communal or Individual Rights?. Kyklos, 53(3), 363-386.https://doi.org/10.1111/1467-6435.00125 

This paper is a selective survey of fiscal federalism. It begins with a brief review and some reflections on the traditional theory of fiscal federalism: the assignment of functions to levels of government, the welfare gains from fiscal decentralization, and the use of fiscal instruments. It then explores a series of important topics that are the subject of current research: laboratory federalism, interjurisdictional competition and...

While the beneficial aspects of a public accounting office's activity are not disputed here, it is argued in this article that four major distortions are produced: the concern with administrative rationality overlooks costs elsewhere (Section 2); budgetary aspects are overvalued compared to other issues (Section 3); incentives-oriented behavior is suppressed (Section 4); and the evaluation is biased by concentrating on minor, instead of major, aspects...

초록 없음  Frank, R. H. (1997). The frame of reference as a public good. The Economic Journal, 107(445), 1832-1847.https://doi.org/10.1111/j.1468-0297.1997.tb00086.x  

 The theory behind public economics needs radical reform. It fails to explain the recent history of human welfare and it ignores some of the key findings of modern psychology. Indeed these two failings are intimately linked: it is because the theory ignores psychology that it is unable to explain the facts. The fact is that, despite massive increases in purchasing power, people in the West are...

 This paper studies happiness in the United States and Great Britain. Reported levels of well-being have declined over the last quarter of a century in the US; life satisfaction has run approximately flat through time in Britain. These findings are consistent with the Easterlin hypothesis [Nations and Households in Economic Growth: Essays in Honour of Moses Abramowitz (1974) Academic Press; J. Econ. Behav. Org., 27...

 SUMMARY  The authors assess the political economy determinants of budget deficit forecast errors. Their econometric analysis indicates that Eurozone governments have manipulated deficit forecasts before elections since the introduction of the Stability and Growth Pact. The left‐right position and the institutional design of governments also affect the quality of deficit forecasts.  Brück, T., &Stephan, A. (2006). Do Eurozone countries cheat with their budget deficit forecasts?. Kyklos,...