We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...

Eastern enlargement of the EU promises gains, but also imposes fiscal costs on incumbent countries. A sensitive issue concerns immigration, jobs and wages. We address these issues in a general equilibrium framework, both analytically and through numerical simulations. Analytical results identify...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer system, we perform a comparative...

A recent decision of the German Constitutional Court requires political decision makers to revise the system of intergovernmental transfers in order to limit free bargaining among state and federal government officials. The present paper provides empirical support for the thesis that political...

Der institutionelle Reformprozess vom gesetzlich geschützten Fernmeldemonopol zu der partiellen Marktöffnung in den 1980er Jahren bis hin zur umfassenden Marktöffnung seit Januar 1998 schuf ein fruchtbares Forschungsfeld, sowohl aus der Perspektive der normativen als auch der positiven...

The purpose of this paper is to analyse the impact of market oriented institutional reforms in German network industries. A disaggregated approach is chosen, which differentiates between network services, infrastructure management and network infrastructure. The gradual opening of network...

In order to analyze the remaining role for sector-specific regulation the focus of this paper is on those elements of the Internet periphery and Internet service provision, which are strongly based on telecommunications, in particular Internet access and Internet backbone. Section 2 deals with...