[Selections by Humberto Barreto for SHOE list.]
nep-hpe <http://nep.repec.org/nep-hpe.html> New Economics Papers
<http://nep.repec.org/> on History and Philosophy of Economics
Issue of 2022‒11‒28
papers chosen by
Erik Thomson <http://econpapers.repec.org/RAS/pth72.htm>
University of Manitoba <http://umanitoba.ca/>
------------------------------
1. Survey of Non-Walrasian Disequilibrium Economic Theory
<https://mail.google.com/mail/u/0/#m_-5827552132684770690_p1> By Ogawa,
Shogo <http://econpapers.repec.org/scripts/search.pf?aus=Ogawa,%20Shogo>
2. Jacques Rueff, Friedrich Hayek, and the Emergence of Economic Order:
the Case of the European Coal and Steel Community
<https://mail.google.com/mail/u/0/#m_-5827552132684770690_p2> By Vincent
Carret
<http://econpapers.repec.org/scripts/search.pf?aus=Vincent%20Carret>
3. Is the Word of a Gentleman as Good as His Tweet? Policy
Communications of the Bank of England
<https://mail.google.com/mail/u/0/#m_-5827552132684770690_p3> By Lamla,
Michael
<http://econpapers.repec.org/scripts/search.pf?aus=Lamla,%20Michael>;
Vinogradov,
Dmitri
<http://econpapers.repec.org/scripts/search.pf?aus=Vinogradov,%20Dmitri>
4. A Prolonged Divorce between Economists and Politicians
<https://mail.google.com/mail/u/0/#m_-5827552132684770690_p4> By POP,
NAPOLEON
<http://econpapers.repec.org/scripts/search.pf?aus=POP,%20NAPOLEON>;
IOAN-FRANC,
VALERIU
<http://econpapers.repec.org/scripts/search.pf?aus=IOAN-FRANC,%20VALERIU>
5. Theoretischer Beitrag zu konzerninternen Transaktionen: Postulat der
Steuerplanung durch Verrechnungspreise
<https://mail.google.com/mail/u/0/#m_-5827552132684770690_p5> By Marouane
Bakhir
<http://econpapers.repec.org/scripts/search.pf?aus=Marouane%20Bakhir>; El
Houssain Attak
<http://econpapers.repec.org/scripts/search.pf?aus=El%20Houssain%20Attak>
------------------------------
1. Survey of Non-Walrasian Disequilibrium Economic Theory
<http://econpapers.repec.org/RePEc:pra:mprapa:115011>
By: Ogawa, Shogo
<http://econpapers.repec.org/scripts/search.pf?aus=Ogawa,%20Shogo>
Abstract: In this study, we present a survey of (non-Walrasian)
disequilibrium economics in which the gap between expressed demand and
supply and between desired and realized transaction are allowed. We see a
brief history of the disequilibrium theory and characteristics of it such
as temoprary equilibria with quantity adjustment and the discontinuity of
dynamics due to regime switching. We redefine the disequilibrium economics
by comparing with equilibrium economics, and find that the core of it is
inconsistency of transaction that is emphasized as ``dual-decision'' by
Robert Clower.
Keywords: Non-Walrasian; Disequilibrium economics; Survey;
Macroeconomics; Economic Theory
JEL: B00 C0 D5 E12
<http://econpapers.repec.org/scripts/search.pf?jel=B00%20C0%20D5%20E12>
Date: 2022
URL: http://d.repec.org/n?u=RePEc:pra:mprapa:115011&r=hpe
2. Jacques Rueff, Friedrich Hayek, and the Emergence of Economic Order:
the Case of the European Coal and Steel Community
<http://econpapers.repec.org/RePEc:hal:wpaper:halshs-03824688>
By: Vincent Carret
<http://econpapers.repec.org/scripts/search.pf?aus=Vincent%20Carret> (Duke
University [Durham], TRIANGLE - Triangle : action, discours, pensée
politique et économique - ENS Lyon - École normale supérieure - Lyon - UL2
- Université Lumière - Lyon 2 - IEP Lyon - Sciences Po Lyon - Institut
d'études politiques de Lyon - Université de Lyon - UJM - Université Jean
Monnet [Saint-Étienne] - CNRS - Centre National de la Recherche
Scientifique)
Abstract: The argument of this paper is that Jacques Rueff and F.A.
Hayek can be made to have a constructive dialogue that informs our
understanding of how both authors approached such issues as the role of
government in society and the meaning of spontaneous order. Through an
analysis of their uses of the price mechanism as an ordering principle, and
an examination of how they both moved towards a legal-institutional
approach to understand the world, the common elements in their systems are
brought out and fitted in a longer liberal tradition concerned not only
with the meaning of competition, but with the conditions fostering the
emergence of social order in the midst of individual chaos. Rueff's
involvement in the construction of the European Coal and Steel Community
gives an interesting application of their systems to a concrete experiment
in creating a rational economic order in postwar Europe. The examination of
the case law of the Court of Justice of the Community demonstrates how much
the principle of competition was subordinate to a political ideal of peace
relying on limiting governments to prevent wars, a mechanism at the center
of both Hayek's and Rueff's systems.
Keywords: Hayek,Rueff,European Coal and Steel Community,competition
law,limited government
Date: 2022–10–21
URL: http://d.repec.org/n?u=RePEc:hal:wpaper:halshs-03824688&r=hpe
3. Is the Word of a Gentleman as Good as His Tweet? Policy
Communications of the Bank of England
<http://econpapers.repec.org/RePEc:zbw:vfsc22:264097>
By: Lamla, Michael
<http://econpapers.repec.org/scripts/search.pf?aus=Lamla,%20Michael>;
Vinogradov,
Dmitri
<http://econpapers.repec.org/scripts/search.pf?aus=Vinogradov,%20Dmitri>
JEL: E52 E70
<http://econpapers.repec.org/scripts/search.pf?jel=E52%20E70>
Date: 2022
URL: http://d.repec.org/n?u=RePEc:zbw:vfsc22:264097&r=hpe
4. A Prolonged Divorce between Economists and Politicians
<http://econpapers.repec.org/RePEc:ror:wpince:221116>
By: POP, NAPOLEON
<http://econpapers.repec.org/scripts/search.pf?aus=POP,%20NAPOLEON>
(National
Institute for Economic Research - Romanian Academy); IOAN-FRANC, VALERIU
<http://econpapers.repec.org/scripts/search.pf?aus=IOAN-FRANC,%20VALERIU>
(National
Institute for Economic Research - Romanian Academy)
Abstract: The academic world says that the divorce between economists
and politicians became visible during the financial crisis that began in
2008, when the economists were criticised for failing to preview the
crisis, on the one hand, and, on the other hand, for the slowness in
accompanying the solutions to remedy the crisis which should have been
suggested by the politicians in an emergency situation, of financial
collapse. The divorce itself has been lasting for a long time with the
relationship deteriorating for many other reasons. In the background there
is (1) an elite of Nobel prize winning economists with permanent training
and inclination towards research and results worthy of consideration, and
(2) a political class in a quasi-constant professional decline. It is a
worrying fact, also publicly acknowledged. The 21st century, which marks
the greatest technological advance of the fourth industrial revolution,
started with avatars coming seemingly from nowhere. Yet, this century which
began with so much hope, brings us in the face of yet another break between
science and practice. The phenomenon we refer to in the current study is
just a small part of what it should have been the collaboration between
politicians and science in general, but the specifics of the divorce we
approach in this essay is the fact that it deepens.
Keywords: general economics, information and uncertainty, economic
policies, politics and sociological system, national government policies,
public policy
JEL: A1 A11 B20 B52 H5 J18
<http://econpapers.repec.org/scripts/search.pf?jel=A1%20A11%20B20%20B52%20H5%20J18>
Date: 2022–11
URL: http://d.repec.org/n?u=RePEc:ror:wpince:221116&r=hpe
5. Theoretischer Beitrag zu konzerninternen Transaktionen: Postulat der
Steuerplanung durch Verrechnungspreise
<http://econpapers.repec.org/RePEc:hal:journl:hal-03795987>
By: Marouane Bakhir
<http://econpapers.repec.org/scripts/search.pf?aus=Marouane%20Bakhir>
(Laboratoire
d’innovation, responsabilité et développement durable-INREED); El
Houssain Attak
<http://econpapers.repec.org/scripts/search.pf?aus=El%20Houssain%20Attak>
(Laboratoire
d’innovation, responsabilité et développement durable-INREED)
Abstract: Steuerplanung durch Verrechnungspreise ist eine Folge des
Phänomens der Unternehmenskonzentration. Die Transaktionen zwischen Mutter-
und Tochtergesellschaften haben zu Gewinnverlagerungen in Länder geführt,
in denen die Besteuerung vorteilhafter ist. Das Bestreben der
multinationalen Unternehmen, die Steuerlast zu senken, ist in unserer Zeit
unvermeidlich geworden. In diesem Artikel werden die verschiedenen Aspekte
im Zusammenhang mit der Verwendung von Verrechnungspreisen als Mittel der
Steuerplanung anhand einer Überprüfung der theoretischen Literatur
analysiert. Mehrere Autoren haben sich mit dem Steuerverhalten
multinationaler Unternehmen befasst. Im Jahr 1883 stellte Henry Sidgwick
eine Hypothese auf, die Verrechnungspreise definiert, ohne ihnen einen
Namen zu geben, indem er davon ausging, dass bestimmte Güter während des
Produktionsprozesses innerhalb des Unternehmens verbraucht werden. In der
Folgezeit haben die multinationalen Unternehmen den Preis dieser Güter
quantifiziert, um ihre konzerninternen Transaktionen zu bewerten und sie zu
einem Instrument der Steuerplanung zu machen. 1961 definierte Hoffman die
Steuerplanung erstmals als die Fähigkeit eines Steuerpflichtigen, seine
Aktivitäten so zu gestalten und zu organisieren, dass seine Steuerlast
minimiert wird. Die Ergebnisse dieser Überprüfung der theoretischen
Literatur bestätigen, dass die Verwendung von Verrechnungspreisen zu
Steuerplanungszwecken eine Realität ist, die vermieden werden könnte, indem
multinationale Unternehmen zur Einhaltung des Fremdvergleichsgrundsatzes
angehalten werden und die Staaten zur Harmonisierung der internationalen
Steuersysteme angehalten werden.
Abstract: Tax planning through transfer pricing is a consequence of the
phenomenon of corporate concentration. Indeed, transactions between parent
companies and their subsidiaries havegiven rise to profit shifting to
countries where taxation is more advantageous. The quest by multinationals
to reduce tax burdens has become an inevitability in our era.The purpose of
this article is to analyze the various aspects related to the use of
transfer pricing as a means of tax planning through a review of the
theoretical literature. Several authors have focused on tax behavior of
multinational companies. In 1883, Henry Sidgwick put forward a hypothesis
defining transfer pricing without giving ita name, assuming that certain
goods are consumed during the production process within the company.
Subsequently, multinationals have quantified the price of these goods in
order to value their intragroup transactions and make it a tax-planning
tool. In 1961, Hoffman first defined tax planning as the ability of a
taxpayer to arrange and organize his activities in such a way as to
minimize his tax burden. The post-Hoffman era has seen the rise of the
deliberate attempt by multinational corporations to minimize their tax
liability through legal, illegal or immoral means.The results of this
review of the theoretical literature confirm that the use of transfer
pricing for tax planning purposes is a reality that could be avoided by
encouraging multinationals to respect the arm's length principle and
encouraging States to harmonize international tax systems.
Abstract: Contribution théorique aux transactions intragroupe : Postulat
de la planification fiscale par le biais du prix de transfert Résumé La
planification fiscale par le biais des prix de transfert est une
conséquence du phénomène de concentration d'entreprises. En effet, les
transactions opérées entre les sociétés mères et leurs filiales ont donné
naissance à des transferts de bénéfices vers des pays où la fiscalité est
plus avantageuse. La quête de minoration des charges fiscales par les
multinationales est devenue à notre ère une fatalité. L'objet de cet
article est d'analyser les différents aspects liés à l'usage des prix de
transfert comme moyen de planification fiscale par une revue de littérature
théorique. Plusieurs auteurs se sont intéressés au comportement des
multinationales à l'égard de l'impôt. En 1883, Henry Sidgwick émet une
hypothèse définissant les prix de transfert sans leur donner de nom, il
suppose que certains biens sont consommés lors du processus de production
au sein de l'entreprise. Par la suite, les multinationales ont chiffré le
prix desdits biens pour valoriser leurs transactions intra-groupes et en
faire un moyen de planification fiscale par excellence. En 1961, Hoffman
donne une première définition à la planification fiscale comme étant la
capacité du contribuable à arranger et organiser ses activités de manière à
minorer sa charge d'impôt. L'ère post-Hoffman a connu l'essor de la volonté
délibérée des multinationales à minorer leur charge d'impôt par l'usage de
moyens légaux, illégaux ou immoraux. Les aboutissements de la présente
revue de littérature théorique confirment que l'usage des prix de transfert
à des fins de planification fiscale est une réalité qui pourrait être
accostée par l'incitation des multinationales au respect du principe de
pleine concurrence et l'incitation des États à l'harmonisation des systèmes
fiscaux internationaux.
Keywords: international tax planning,intragroup transactions,Transfer
pricing,planification fiscale internationale,transactions
intragroupes,transfert de bénéfices
Date: 2022–09–30
URL: http://d.repec.org/n?u=RePEc:hal:journl:hal-03795987&r=hpe
------------------------------
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