The ideological orientation of governments can affect the economic performance in various ways. The political-economic partisan politics literature provides lots of evidence that the ideological orientation…
In this project measures to simplify the German tax system are identified and prioritised. In addition, the identified measures are quantified and it is illustrated how these measures can be implemented…
On the market for charitable contributions three types of actors may be distinguished: First, donors make voluntary contributions to certain charitable causes. Second, charities provide collective goods which…
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees.…
The project dealed with the question, how the federal structure and the quality of institution in a (democratic) state influence the quality of the environment. Whether centralised systems are more successful…
The German Taxpayer Panel which is provided by the Federal Statistical Office and which has recently been developed, offers very rich data for the empirical analysis of tax effects. So far, this data set has…
The project focuses on the international context of collective reform decisions in the public sector. The project has two key objectives: First it will deepen our theoretical understanding of the cross-border…
Market-oriented reforms regularly encounter resistance among the general public. Even reforms that are considered to be efficient by economic experts are often rejected by voters e.g., based on fairness…