German municipalities are expected to suffer from (often significant) population losses in the upcoming decades. We assess these local governments’ vulnerability to the fiscal consequences of this demographic…
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated…
Assar Lindbeck has pointed to the problem that generous welfare state institutions may in the long-run undermine those social norms which limit the costs and incentives effects of the welfare state and thus…
Hochschulfinanzierung im Längsschnitt. Die Leistungen, die Hochschulabsolventen in Form der Hochschulbildung erhalten, werden den hochschulbezogenen (Steuer-)Lasten der Hochschulabsolventen gegenübergestellt.…
