In diesem Beitrag vergleichen wir die ökonomischen Wirkungen, die eine Reform des deutschen Systems der Ehegattenbesteuerung hätte. Da die Bandbreite der Ehegattenbesteuerung international von der getrennten…
Energy markets and energy-intensive industries in all EU member states – especially in Germany – are subject to a diverse set of policies related to climate change. We analyse the potential efficiency losses…
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant…
This paper treats the question to what extent globalization trends restrict a countryspecific regulation policy in industrial countries. The empirical analysis makes use of recently collected regulation…
Job placement vouchers can be regarded as a tool to spur competition between public and private job placement activities. The German government launched this instrument in order to end the public placement…
