Die vorliegende Arbeit analysiert rentenpolitische Entscheidungsprozesse in Ländern, deren Alterssicherungssysteme weitgehend dem Bismarckmodell folgen (Deutschland, Frankreich, Italien, Österreich, Schweden). Da sie typischerweise definierte Leistungen im Wege des Umlageverfahrens gewähren...

The increasing economic integration among OECD countries since the late 1970s has attracted much attention in tax policy research. Although several studies have tested whether capital mobility induces a race to the bottom in capital taxation, the two approaches - competition and compensation...

Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It...

This paper analyzes how stories shaped treasurers' expectations in municipal swap activities and contributes to the sociological debate on the mechanisms of expectation formation. Employing a deductive variant of process tracing, it synthesizes the literature on expectations in economic decision...