Ahead of German federal elections in September 1998 it became obvious that tax reform would remain on the political agenda. In this context broadening of the tax base plays a crucial role. In any case, the reduction of subsidies is an economic policy topic of persistent concern. The Federal...

Das DIW hat im Auftrag der Stiftung IMPULS ein Gutachten erarbeitet, in dem der Frage nachgegangen wurde, in welchem Umfang den Sektoren Maschinenbau und Büromaschinen, ADV Subventionen in Form von Finanzhilfen und Steuervergünstigungen zufließen. Die Analyse basiert auf der...

In federal systems, the powers and responsibilities must be divided up between central government and individual states in such a way as to enable the center effectively to carry out its duties for the nation as a whole, while allowing the lower levels of government to pursue their own regional...