This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th century to show that some of the underlying...

In recent years, accounting regulation has been internationalized with the extensive use and adoption of International Financial Reporting Standards (IFRS) by nation-states, which points at least to a formal convergence between accounting regulatory systems. However, major differences between...

This paper deals with the problems of social acceptance and social support of the welfare state. It starts with a brief presentation of approaches which infer in an immediate way from the self-interest of the citizens as welfare beneficiaries (‘beneficial involvement’) to the question of...

Substantial cross-national differences in poverty alleviation are well documented, but theextent to which different parts of the social transfer system account for this variation is still relatively unexamined. This study analyses the redistributive effects of specific social policy institutions...

Welfare state supporters typically contend that social-welfare programs boost the incomes of low-earning households. Critics argue that, over time, such programs reduce the growth of economic output and/or employment. As a result, redistribution may produce stagnant or even declining real...

This paper addresses the question of the institutional flexibility of three major European welfare states. Using Data from the second and fifth wave of the Luxembourg Income Study (LIS), we measure first how effectively the German, British and Italian welfare state have responded changes in...

This report gives the results derived from a cross-sectional analysis of the distributional effects of noncash benefits in four countries. The results of the Norwegian data suggest that the distribution of benefits influences the relative income position of household groups. The main...

In recent years, the discussion about welfare state reform has often focused on the effectiveness of social security schemes. This debate is torn between calls for more effective poverty alleviation on the one hand and concerns about welfare dependency and the need for stronger targeting of...

A bottom-line of the interest in welfare state programs and cross-national variations in the pattern, size and structure of various social policies, is that we expect that the welfare state is an institution that greatly affects our lives and well-being. A further assumption is that this impact...

Although highly-developed welfare states in the industrialized world spend a large share of their income on social security, poverty and social exclusion have not been eradicated. The persistence of income poverty in industrialized welfare states casts serious doubt on the effectiveness of...