The 1979 Iranian Revolution undoubtedly belongs to the "great" revolutions of modern times - all of which were characterized by universalistic efforts and the claim to have set new social, political and cultural norms with global validity. In this sense, the Iranian revolutionaries felt the...

One decade after the Arab uprisings of 2010/11, the present discussion paper revisits processes of political change in the Middle East and North Africa MENA) with a focus on the question of systemic change. Core questions in this context are: How, among all possible varieties of political...

After independence, energy and food subsidies became a cornerstone of the social contracts in the Middle East and North Africa (MENA) countries. Governments spent heavily to reduce poverty and strengthen their own legitimacy. However, as government rents faded, subsidy spending became...

"Zurück ins 20 Jahrhundert!" - so die Aufforderung am Ende des Beitrages, der in einem schlaglichtartigen Streifzug durch die neuzeitliche Steuergeschichte die Entwicklung der Grundprinzipien in der Besteuerung mit dem Ziel aufgezeigt, Vorschläge aus der aktuellen steuerpolitischen Debatte in...