German municipalities are expected to suffer from (often significant) population losses in the upcoming decades. We assess these local governments’ vulnerability to the fiscal consequences of this demographic decline through two means (using a sample of 1021 municipalities in the state of...

German municipalities are expected to suffer from (often significant) population losses in the upcoming decades. We assess these local governments' vulnerability to the fiscal consequences of this demographic decline through two means (using a sample of 1021 municipalities in the state of...

Abstract: Die Institutionen des Arbeitsmarktes, die Sozial- und Steuersysteme stehen angesichts des demographischen Wandels und der Globalisierung unter einem beständigen Reformdruck. Die Politik tut sich schwer damit, Akzeptanz für Reformen zu finden. Ein interdisziplinäres Team aus...

Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...