Hatice Jenkins and Glenn Paul Jenkins, Eastern Mediterranean University, North Cyprus — Turkey, Chun-Yan Kuo, Queens' University — Canada, Is the Value Added Tax Naturally Progressive?

Pierre De Villiers, University of Stellenbosch — South Africa, Effect of State Funding of Higher Education on Research Output in South Africa

Justo Sotelo, Universidad San Pablo CEU — Spain and Alicia Coronil Jónsson, Universidad San Pablo CEU & ESIC Marketing and Bussiness Scholl — Spain, Social policy in Europe and Spain: An analysis of poverty and social exclusion

Oluwole Owoye, Western Connecticut State University — USA and Olugbenga A. Onafowora, Susquehanna University — USA, The Temporal Causality Between Government Expenditures and Taxes: OECD Countries