The German reform of company taxation in 2008/9 primarily aims at a reduction of corporate income tax rates. To this extent it is in accordance with several proposals, developed by different groups within the academic community. This does however not hold with respect to its systematic...

Laws and regulations are conditional for modern states and societies to prevail. But they cannot replace the individual responsibility of private subjects. Economists should know better than to completely shift moral responsibility from individual actors to the lawmakers. Copyright 2010 die...