more minor steps. On the one hand they intensify reform efforts visible since the early 90s. The 2001 reform, for example … the growth of contribution rates in the long run. The 2004 sustainability reform intensified that way under new, less … favourable future expectations. The 2004 pension tax reform contributes to the same direction by lowering tax burdens of the …

unterschiedlichen Rechtslagen zur Besteuerung von Aktienoptionen beim Begünstigten in den betrachteten Ländern (Deutschland, Schweiz … tatsächlichen Optionsausübung grundsätzlich vergleichsweise günstiger als in Deutschland. Die differierenden steuerlichen Regelungen …

innovativen Rentenreform von Bundesarbeitsminister Walter Riester wird vorgeschlagen, Rückkoppelungseffekte von Policies auf das …. I suggest viewing political decision-making as a dynamic process. To do this, I examine the innovative pension reform …

Large estimates of the benefits of microeconomic reform have been put forward in official studies. By contrast, Quiggin …. Overstated claims about the benefits of microeconomic reform have distorted Australia's economic priorities and encouraged an …

contrast two insurance regimes; the status quo of mandated pooling of all risk types and the reform proposal being insurance … with risk-type separation over time, using Bayesian updating. Most individuals would benefit from the reform since their … risk type is better than the average but the reform does not occur due to individual uncertainty. …

-history analysis of the determinants of reform in the telecommunications and electricity sectors of as many as 205 countries and … borrowing countries. We discuss the possibility that, by pressuring countries into policy reform, cross-national coercion and …